Observations of the General State Budget Law in light of the Constitutional Court´s jurisprudence.

Abstract

The especial nature of the General State Budget Law, insofar as it is a reflection of one of the specific functions of the Spanish Parliament listed in article 66 of the Spanish Constitution has led to innumerable pronouncements by the Constitutional Court which, throughout for more than forty years, they have been specifying a broad and very interesting jurisprudence in relation to the exercise by the Spanish and Regional Parliaments of what we could call the budgetary function. The analysis of this jurisprudence allows us to see the specialties of a norm that, although it is a law, is a law that enjoys such a singularity, that its content, approval procedure and validity are peculiar, and require a constant jurisprudential delimitation, whose systematization is intended in the present work.