The constitutional frame of the public expenditure: the principles of equity and efficiency in the assignment and execution of the public expenditure and the Law of Budgets. Juridical analysis of the different phases of the budgetary cycle: production(elaboration), approval, execution and control. The General Presupuestaria Law and the General Budgets of the State. The Budgetary law of the Autonomous Communities and of the Local Corporations. The Budget of the European Union.