Estudiar el régimen constitucional de los Presupuestos del Estado en la Constitución italiana, fue consejo que me dio Jaime García Añoveros, tras la noticia de que me habían concedido la Beca del Real Colegio de San Clemente de los españoles en Bolonia, desde luego, gracias a sus buenos oficios.

A lo largo de mi vida académica nunca he dejado de prestarle atención a esa cuestión; que vuelva sobre ella, también tiene un mediador externo: el actual Decano de la Facultad de Derecho de la Universidad de Sevilla, el Prof. Alfonso de Castro, quien hace ya bastante tiempo, ideó una cita anual, que ya tiene cierto arraigo en la Facultad: que como cierre del año, concretamente el 22 de diciembre, se encomiende a un profesor de la casa, cuya virtud se mide por su edad o por su condición de próximo a la jubilación, que imparta una conferencia. Hasta ahora, si la memoria no me es infiel, han sido los dedicatarios de este trabajo los que me han precedidos en la tarea; de todos, desde luego, soy deudor y los reconozco como Maestros.

Yo fui el invitado para el cierre de 2021 y elegí como tema el objeto del presente trabajo; a solicitud de algunos, entre otros, el Vicedecano, Prof. Fernando Llano, a quien mi reconocimiento por su generosidad intelectual y su dedicación universitaria, ninguna colaboración puedo negarle, me convencieron de que debía publicarlo; el resultado de esa invitación es esta reflexión, que me honra que aparezca en la selecta colección que lo hace, gracias a la generosidad del equipo decanal que la promueve.

Quizás la primera advertencia que deba hacer es que sin contener novedad sobresaliente alguna acerca de cuanto he escrito a lo largo de tantos años, desde que en 1975 defendí mi tesis doctoral en la Universidad de Bolonia, bajo la dirección del inolvidable Prof. Renato ALESSI, sí he procurado llevar a cabo un ejercicio de coherencia contrastando cada regla o principio traído desde su configuración constitucional con los resultados a que ha llegado,

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