Contestaţia prealabilă în dinamica contenciosului bugetar - o confruntare epopeică? Aspecte teoretice şi practice

dr. IOANA MARIA COSTEA*

* e-mail: ioana.costea@uaic.ro

Conf. univ. - Facultatea de Drept, Universitatea "Alexandru Ioan Cuza" din laşi

Motto Enkidu, my friend, who chased wild asses in the mountain, the panther of the wilderness, we joined together, and went up into the mountain...we slew lions in the mountain passes.

(Tablet X- Gilgamesh Epic)

ABSTRACT

The financial law relations are relevant in the extended dynamics of the public law, as a reflection of the importance of public financial resources and of the technicality of the legal elements in the budgetary procedures. This study positions, in this context, a traditional institution, namely the preliminary procedure, as a space for the manifestation of the dynamics and points of tension deriving from legal conflict relations revealed as a result of the audit missions of the Court of Accounts. The analytical approach organized...