La falta de capacidad y representación de las Entidades Locales ante la jurisdicción contable. La singular y especial posición del Ministerio Fiscal en el procedimiento por responsabilidad contablea propósito de la interpretación de la Sala de Justicia del Tribunal de Cuentas, en Auto de 5 de mayo de 2014

Resum

This paper discusses the ruling of the Court of Auditors of 5 May 2014, which lays the scope of the procedural defect of lack of capacity and representation of the local entities before the accounting jurisdiction, as well as the unique and special position of the Prosecution in the accounting liability. In this ruling, the procedural position of the Public Prosecutor in the procedures for "reintegro por alcance" (refund in accordance with the scope), as well as the concept of "procedural requirements" in the light of the doctrine of the Tribunal Supremo (Supreme Court) and the Tribunal Constitucional (Constitutional Court), are analyzed.