TY  - RPRT
A1  - Siekmann, Helmut
A1  - Tuschl, Patrick
T1  - Constitutional ruling on court of auditors’ review of banks
T2  - Policy Platform - Policy Letter
N2  - In its decision of December 13, 2011, the Constitutional Court of the state of North Rhine-Westphalia ruled that a State Court of Auditors is granted by the constitution a broad scope of powers not only to control the immediate state administration but also entities outside the direct state administration, as far as they exercise financial responsibility for the state. This ruling may have serious implications for the capital guarantees extended by EU Member States to the newly established institutions on the European level, as for instance the European Stability Mechanism (ESM).
KW  - fiscal responsibility
KW  - control by Court of Auditors
Y1  - 2012
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/33278
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-332788
UR  - http://safe-frankfurt.de/de/policy-center/publikationen/details/article/constitutional-ruling-on-court-of-auditors-review-of-banks.html
EP  - 3
PB  - SAFE
CY  - Frankfurt am Main
ER  -