If one excludes tax law, the relevant literature on the remaining elements of fiscal law in our country could be described as meager. For this reason, Greek legal professionals often face several interpretive problems when called upon to apply the relevant provisions of fiscal law (state budget law, Court of Audit, budget expenditure control). However, it should be noted that under the modern conditions of public finance, the need for Greek legal professionals to be informed about matters of broader fiscal law, both at the level of higher education, including the School of Judges, and at the levels of public administration and justice administration, is becoming increasingly necessary. This is because the control of public expenditure is not limited to the expenditure of the state budget, but also extends to the expenditure of the broader public sector. Moreover, since Greece's accession to the EU, a significant portion of these expenditures is financed by income from the community budget, so there is also control by community institutions for the proper and in accordance with community law disposal of these incomes. Finally, under the current regime of our country's accession to the group of eurozone member states, our country's public finances have been significantly affected by the Stability and Growth Programs, which impose on member states the satisfaction of the criteria of fiscal discipline: the reduction of the public deficit and public debt.
For the study and analysis of the above issues, the book by Mr. Barba, Associate Professor at the Law School of AUTh, is extremely useful. It should be noted that in the preparation of this book, the author made sure to include all the amendments made by the Constitutional Revision of 2001 and the subsequent fiscal legislation, both national and community, which refer to matters related to the subject of the study.