El futuro del Tribunal de Cuentas (especial referencia a la jurisdicción contable)

  1. José Manuel Suárez Robledano 1
  1. 1 Tribunal de Cuentas
Revista española de control externo

ISSN: 1575-1333

Year of publication: 2017

Volume: 19

Issue: 55

Pages: 13-41

Type: Article

More publications in: Revista española de control externo


Cited by

  • Dialnet Metrics Cited by: 2 (21-09-2023)

Índice Dialnet de Revistas

  • Year 2017
  • Journal Impact: 0.130
  • Field: DERECHO Quartile: C2 Rank in field: 154/355
  • Field: ECONOMÍA Quartile: C3 Rank in field: 82/170
  • Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C3 Rank in field: 11/18


Some ideas outline product of the personal experience of more than 3 years in the TCu and of more than 30 in the Spanish judicature. It would suit to weight a reform of the machinery of the institution, from the plural points of material, formal and personal view, and in this regard already actions have begun, creating three Commissions integrated by Account counselors and that have as purpose respective, the production of a Strategic Plan of the TCu, of the Regulation of Interior Regime and of modification of the Relation of Working places. From the historical plane of the reality, there is imposed the need of a reform that complements the means and the legal powers of the Court, probably with a major protagonism of the Counselors responsible for the different Departments of the Court. Since concrete ideas it says to the instruction of the procedures of the countable jurisdiction, that he thinks that it is not necessary to to be an object of legal reform; the personal and material means, which he estimates must be extended; the constructive critique, where it refers to a major transparency in the Account court; etc. It ends with 22 conclusions that are going to be, of insurance, a guide for to develop of the TCu