LEGGE DI BILANCIO E LEGGI DI SPESA STATALI. PROFILI COSTITUZIONALI

The present dissertation intends to describe the fundamental legislative acts of the power of the purse, the “legge di bilancio” and the “leggi di spesa”. The study is based on the interpretation of the art. 81 of the Constitution and its meaning given in the application of the rules that constitute the so-called “diritto di bilancio”. The first chapters are dedicated to the elaboration of the categories of the “legge di bilancio” and the “leggi di spesa”, according to the former text of the art. 81. The last chapter intends to analyze the same categories, according to the new text of the art. 81, as reformed by the constitutional law 2012/1.