La ley orgánica de estabilidad presupuestaria y sostenibilidad financiera. La exigencia de estabilidad presupuestaria del sector público

This paper analyzes the main contents of the Organic Act 2/2012 of 27 April on Budgetary Stability and Financial Sustainability of development of Article 135 EC, which aims to ensure that all public authorities act in accordance with the requirements budgetary stability and limitation of the public debt. With this object is exposed on one side, the developments concerning the general principles in this matter, secondly, the rules for implementing the principles of budgetary stability and financial sustainability, in third place, we analyze the preventive measures, remedial and coercive in place to ensure compliance with the objectives of balanced budgets and public debt, and finally, it highlights the criteria for budget management. These contents will lead to a global reflection on the scope of this Act.