Abstract

Building on the unprecedented decision of the German Federal Constitutional Tribunal 2 BverG 1/22 of November 15, 2023, in which the second supplementary budgetary law 2021 was declared null and void, the paper proposes a comparison between the Italian and the German legal systems with regard to recent practices, the implications of the financial decisions of political bodies, and the constitutional legitimacy review of budgetary law. Also, in the light of EU law, the progressive expansion of constitutionality review of national financial legislation and its systemic implications in the synergies between political control of parliaments and judicial review of the use of resources in the financing of public rights and policies is highlighted.