Legal nature of the commissioning of studies to the Independent Authority for Fiscal Responsibility: performance commissioning or sui generis agreement?
order of execution or sui generis agreement?
DOI:
https://doi.org/10.46735/raap.n107.1208Keywords:
AIReF independent tax responsibility authority, study, execution order, contract, agreementAbstract
The Independent Authority for Fiscal Responsibility (AIReF) carries out supervisory work on budgetary discipline through reports and opinions that are financed with the payment of fees by the institutions under its control. However, its regulatory regulations allow the extension of its activities in favor of the Autonomous Communities by carrying out studies that are paid only by the entities that commission them. It is an underused figure as a consequence, among other things, of the doubts raised about the legal nature of the "commission" of the study. From the point of view of the person in charge, it has been suggested that we are dealing with a commission for the execution of article 32 LCSP, with the consequent situation of superiority over AIReF, which is incompatible with its legal regime. We unravel the legal nature of this figure as a tertium genus close to the administrative agreement, but subject to special regulation, for which an analysis of the concept of collaboration agreement and the criteria for distinguishing this figure with respect to the contract or execution order is essential, criterion that must be the cause of the business.