“The CSCCA firmly reaffirms that it is not in any way authorized to exceed its constitutional and legal powers nor to substitute itself for Parliament to grant discharge of management to former Prime Ministers and Ministers. Such attribution falls under the exclusive competence of the Legislative Power, with the sole exception of cases where these former high officials have been declared de facto accountants of public funds during the exercise of their functions. In this strict hypothesis, they become subject to the Court, which is then sole
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