La institución de control de la fiscalidad: la Cámara de Comptos

Abstract

The history of Navarre’s Cámara de Comptos or Accounts Tribunal was analysed by María Puy Huici, who completed earlier partial studies. The institution has French origins dating from the Middle Ages. During the Modern Age it gradually lost its importance and there were several attempts to close it before it finally disappeared completely. Its four judges – three from Navarre and one from Castile – controlled the royal accounts, recognised and administered the king’s rights and provided advice to the monarchy. They were also members of the Royal Courts of Justice and therefore passed judgement on issues related to public finances.