L’insolito caso del documento di programmazione senza programmazione

The paper highlights the problematic elements that are likely to be determined by the issue of the 2024 Economic and Financial Document presented by the Government, last April. The Economic and Financial Document does not include the programmatic part, which once again shows the lack of attention of governmental bodies for the financial and accounting procedures and the rules that discipline the programmatic documents and their contents and, more generally, the public finance decision. The issue draws attention to the procedural aspects of the public finance decision and the impact of the new EU discipline on domestic legislation, as well as the coordination of economic policies, multilateral budget surveillance, and implementation of the procedures for excessive deficits.