Theory and Practice of the Budget Law Procedures after Law no. 196/2009
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Abstract
With Law no. 196/2009, the Italian Parliament began an organic reform of the entire public accounting system. The essay focuses on some of the more relevant aspects of the relationship between Parliament and the Executive. In particular, by analysing the travaux préliminaires of the reform and the actual approval of the budget in 2010, the essay strives to answer the following question: how has Law no. 196/2009 strengthened the scrutiny power that Parliament is supposed to exert in order to return to a proper balance in the relationship between Parliament and the Executive?
Keywords
- New Law on Public Accounting
- 2010 Budget
- Parliamentary Scrutiny
