.tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em} .tb-button[data-toolset-blocks-button="bb3217f8a9266ce6ce56444342ac3bcc"] { text-align: center; } .tb-button[data-toolset-blocks-button="bb3217f8a9266ce6ce56444342ac3bcc"] .tb-button__link { background-color: rgba( 39, 67, 104, 1 );margin-top: 0px;font-size: 14px; } .tb-button[data-toolset-blocks-button="bb3217f8a9266ce6ce56444342ac3bcc"] .tb-button__link:hover { background-color: rgba( 30, 41, 59, 1 );font-size: 14px; } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-column-gap: 0px;grid-auto-flow: row } .wpv-pagination-previous-next-buttons[data-toolset-views-view-pagination-block="517baeefb291a562a82190251d8b165d"] { text-align: center;text-align: center; } .wpv-pagination-previous-next-buttons[data-toolset-views-view-pagination-block="517baeefb291a562a82190251d8b165d"] > a, .wpv-pagination-previous-next-buttons[data-toolset-views-view-pagination-block="517baeefb291a562a82190251d8b165d"] > span { margin-top: 35px; } .wpv-block-loop-item[data-toolset-views-view-template-block="2ec117ee54cc45cbe8f7b5ad704ae875"] { padding-bottom: 15px;border-top: 0px dashed rgba( 0, 0, 0, 1 );border-right: 0px dashed rgba( 0, 0, 0, 1 );border-bottom: 1px dashed rgba( 117, 117, 117, 1 );border-left: 0px dashed rgba( 0, 0, 0, 1 ); } .tb-field[data-toolset-blocks-field="75099b9842056997322a2bbdc8cdd62c"] { line-height: 1.2em;text-align: center;padding-bottom: 0px;margin-bottom: 0px; }  .tb-field[data-toolset-blocks-field="75099b9842056997322a2bbdc8cdd62c"] a { color: rgba( 169, 157, 20, 1 ); } .tb-field[data-toolset-blocks-field="75099b9842056997322a2bbdc8cdd62c"] a:hover { color: rgba( 226, 232, 240, 1 ); } .tb-field[data-toolset-blocks-field="8cc1e3e59322359f47b801899cadef23"] { font-size: 23px;font-family: Frank Ruhl Libre;font-weight: regular;text-align: center;color: rgba( 255, 255, 255, 1 );margin-bottom: 35px; }   .tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em} .tb-button[data-toolset-blocks-button="d245e8ce1148ebb01e98f01b895df915"] { text-align: center; } .tb-button[data-toolset-blocks-button="d245e8ce1148ebb01e98f01b895df915"] .tb-button__link { background-color: rgba( 169, 157, 20, 1 );padding-top: 5px;margin-top: 15px;font-size: 16px; } .tb-button[data-toolset-blocks-button="d245e8ce1148ebb01e98f01b895df915"] .tb-button__link:hover { background-color: rgba( 30, 41, 59, 1 );font-size: 16px; } .tb-button[data-toolset-blocks-button="d245e8ce1148ebb01e98f01b895df915"] .tb-button__icon { font-family: FontAwesome; } .tb-button[data-toolset-blocks-button="d245e8ce1148ebb01e98f01b895df915"] .tb-button__icon::before { content: '\f1c1'; } .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-column-gap: 0px;grid-row-gap: 0px;grid-auto-flow: row } @media only screen and (max-width: 781px) { .tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row }    .tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row }  } @media only screen and (max-width: 599px) { .tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="4b8cea5e8c7594153cc999f55fcee34a"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row }    .tb-button{color:#f1f1f1}.tb-button--left{text-align:left}.tb-button--center{text-align:center}.tb-button--right{text-align:right}.tb-button__link{color:inherit;cursor:pointer;display:inline-block;line-height:100%;text-decoration:none !important;text-align:center;transition:all 0.3s ease}.tb-button__link:hover,.tb-button__link:focus,.tb-button__link:visited{color:inherit}.tb-button__link:hover .tb-button__content,.tb-button__link:focus .tb-button__content,.tb-button__link:visited .tb-button__content{font-family:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;text-decoration:inherit;text-shadow:inherit;text-transform:inherit}.tb-button__content{vertical-align:middle;transition:all 0.3s ease}.tb-button__icon{transition:all 0.3s ease;display:inline-block;vertical-align:middle;font-style:normal !important}.tb-button__icon::before{content:attr(data-font-code);font-weight:var(--tb-button-icon-weight, normal) !important}.tb-button__link{background-color:#444;border-radius:0.3em;font-size:1.3em;margin-bottom:0.76em;padding:0.55em 1.5em 0.55em}.tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end} .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"]  > .tb-grid-column:nth-of-type(1n+1) { grid-column: 1 } .wpv-view-output[data-toolset-views-view-editor="3b6d7f11497ef1f4c5088ab0e9773f84"] .js-wpv-loop-wrapper > .tb-grid { grid-template-columns: minmax(0, 1fr);grid-auto-flow: row }  } 

Bilancio Comunità Persona

Numero 2 • 2025

LE “NOTE DI CREDITO DA RICEVERE” NELLA GIURISPRUDENZA DELLA CORTE DEI CONTI: CRITICITÀ CONTABILI E IMPATTO SUGLI EQUILIBRI DI BILANCIO DEGLI ENTI DEL SERVIZIO SANITARIO NAZIONALE

Salvatore Cincimino e Vincenzo Cordaro Dottrina

Leggi e scarica l’articolo completo

Abstract

Il presente contributo analizza la rilevazione delle “note di credito da ricevere” nel contesto della contabilità degli enti del Servizio sanitario nazionale, attraverso l’esame della recente giurisprudenza della Corte dei conti. La questione si inserisce nel più ampio quadro della corretta rappresentazione contabile e della salvaguardia degli equilibri di bilancio degli enti del Servizio sanitario nazionale. L’articolo esamina in particolare le deliberazioni n. 31/2022/PRSP e n. 31/2025/PRSS della Sezione regionale di controllo per il Lazio, individuando le criticità connesse all’utilizzo improprio delle poste rettificative che discendono dalla rilevazione delle “note di credito da ricevere”, specialmente nel rapporto con le strutture private accreditate. L’analisi evidenzia come la prassi di mantenere nell’attivo dello stato patrimoniale degli enti del Servizio sanitario nazionale partite sospese riguardanti note di credito da ricevere per periodi ultrannuali – quindi non estinte in ragione della effettiva ricezione dell’inerente documento fiscale, ovvero attraverso la rilevazione di insussistenze dell’attivo per mancata ricezione delle medesime note di credito – costituisca una violazione dei principi di prudenza, competenza e veridicità del bilancio, con potenziali effetti distorsivi sull’attendibilità dei risultati di esercizio e sulla sostenibilità economico-finanziaria delle aziende del settore sanitario.

Abstract [En]

Invoice Correction and Cancellation in Italian Court of Auditors Case Law. Accounting Problems and Impacts on National Health Service Bodies Budget
Moving from the Italian Court of Auditors Case Law, the paper deals with how NHS handles invoice correction and cancellation, in the context of NHS accounting and balanced budget rules. There is a focus on two rulings (Lazio Regional Audit Section, No. 31/2022/PRSP and No. 31/2025/PRSS) concerning on invoice correction and cancellation accounting provided by private health facilities working for NHS. The paper shows a peculiar, well established routine in NHS accounting: to keep cancelled invoices in the assets side of the NHS balance sheet. The paper outlines why this routine is a violation of financial prudence, accrual accounting, and budgetary truthfulness principles.