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- Title
THE RELATIONSHIP BETWEEN FINANCIAL AND JUDICIAL ACCOUNTABILITY IN THE EUROPEAN UNION.
- Authors
MILIONIS, NIKOLAOS
- Abstract
This article analyses the relationship between audit and judicial accountability. The differences between the work of the auditor and that of the judicial body consist in the different angle from which they approach the matter before them, and in the effects of their final judgments. The article builds on the landmark case of Ismeri Europa v Court of Auditors before the Court of Justice to reflect on the legal nature of the European Court of Auditors’ reports and the conditions under which the auditor can publicly criticise third parties. While the European Union’s judge authorises the European Union’s external auditor to denounce, in exceptional circumstances, by name and publicly, natural or legal persons that do not belong to the EU institutions audited, it also requires the Court of Auditors to observe strictly the principle of a prior hearing.
- Subjects
FINANCIAL accountability; JUDICIAL accountability; ECONOMIC conditions in the European Union; EUROPEAN Court of Auditors; FINANCIAL management
- Publication
European Review of Public Law, 2019, Vol 31, Issue 4, p1135
- ISSN
1105-1590
- Publication type
Article