ASPECTE TEORETICE ȘI PRACTICE PRIVIND COMPETENȚA MATERIALÃ A INSTANȚELOR JUDECÃTOREȘTI ÎN SOLUȚIONAREA LITIGIILOR REZULTATE DIN ACTIVITATEA CURȚII DE CONTURI

This study examines preliminarily the documents upon which the Court of Accounts concretizes its activity, and it analyses further in a detailed manner the remedies at law against these documents, by emphasizing the non-unitary case law in the matter, namely: if the law court is competent in the first instance (the Administrative and Fiscal Section), and the Court of Appeal is competent in the second appeal (the Administrative and Fiscal Section) or, on the contrary, the Court of Appeal (the Administrative and Fiscal Section) is competent in the first instance, and the competence shall belong to the High Court of Cassation and Justice in the second appeal (the Administrative and Fiscal Section). Based upon a comprehensive analysis the authoress points out that the last solution shall be legal.