DIRITTO EUROPEO DEI BILANCI PUBBLICI
Academic year and teacher
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- Versione italiana
- Academic year
- 2017/2018
- Teacher
- CHIARA BERGONZINI
- Credits
- 8
- Didactic period
- Secondo Semestre
- SSD
- IUS/05
Training objectives
- The course aims to provide students with the theoretical framework (historical and legal) on the management of public finances (the so-called new European governance to the Italian constitutional reform of 2012 and its implementation), and the practical ability to investigate an economic complex document, placing it in the context of reference and analyzing the content, with a teamwork that ends with the presentation of the work in the form of seminar.
The main knowledge :
• Knowledge of European public budget constraints and their internal organization reflexes.
• Deepening of the economic crisis and the impact of the crisis on the system of national and supranational rules.
• Analysis of the evolution of Italian public accounting discipline: by the Finance Act (1978) to the stability law (2009); the constitutional reform of 2012 and the principle of equilibrium; the implementing law n. 243 of 2012 .
Main skills acquired:
- understanding the evolution of the regulatory framework, especially in light of recent historical events;
- ability to analyze a complex document (eg. Communications of the European Commission, Report by the International Monetary Fund and the Italian Parliamentary Budget Office);
- ability to apply the principles on the document analysis examined during the lectures;
- critical revision of the skills written document, through teamwork. Prerequisites
- Istituzioni di diritto pubblico
Course programme
- LECTURES: 28 hr. (5 seminar)
WORKSHOP: 20 hr.
PRACTICE EXERCISES: 8 hr.
LECTURES ABOUT:
- The European framework (1992-2013)
- The evolution of the Italian law (1978-2009)
- Italy, 2012: the constitutional reform and the law n. 243/2012
- The financial documents
WORKSHOP (20 hr.): analysis and processing of complex economic documents.
PRACTICE EXERCISES (8 hr.): online search and editing word documents. Didactic methods
- Classes and workshop seminars. Cases and materials for the seminars will be provided.
Learning assessment procedures
- The exam consists in a presentation to be given within a seminar workshop before the class. The topic has to be chosen among the papers suggested by the professor within the course materials.
Reference texts
- Cases and materials will be provided by the professor.
Recommended reading:
C. BUZZACCHI, Bilancio e stabilità, Giuffrè 2015
C. BERGONZINI, Parlamento e decisioni di bilancio, FrancoAngeli 2014
