Administrative origin of the refund files in favor of the Public Treasury
Abstract
With the entry into force of the General Accounting Law of February 20, 1850, a profound reform of the controlling and supervising activity of the public Administration was undertaken, consigning, among many other aspects, that the procedures for the reinstatement should be purely administrative in favor of the public treasury. Only when these lawsuits were opposed by third parties, that they had no responsibility with the Treasury for their own or transmitted obligation or management, the incident had to be dealt with by means of justice before the competent courts. Both the organic law of the Court of Auditors of August 25, 1851, and other regulations issued in the second half of the nineteenth century confirmed the administrative nature of the refund files.
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