CONTESTAȚIA PREALABILĂ ÎN DINAMICA CONTENCIOSULUI BUGETAR – O CONFRUNTARE EPOPEICĂ? ASPECTE TEORETICE ȘI PRACTICE

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 in a spectrum from general to special highlights the working hypotheses, the functions, the object and the finalities of the preliminary procedure in the matter of budgetary law relations.