L’intuizione di individuare gli assi portanti di questa rivista nei temi del “bilancio, comunità, persona” quale proiezione e allo stesso tempo misura del principio democratico e dei suoi complessi itinerari, pare oggi quanto mai attuale in una stagione, quale quella che stiamo vivendo, in cui l’individuazione di chiavi di lettura della crescente e cangiante complessità istituzionale e amministrativa risulta indispensabile.
Loredana Giani
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
EDITORIALE
a cura di Loredana Giani
DOTTRINA
Il contenzioso sul giudizio di parificazione del rendiconto generale della regione Sicilia (2019) tra Corte dei conti, Corte Costituzionale e Corte di Cassazione. La cesura tra responsabilità politica e controllo giurisdizionale.
di Sergio Foà e Emanuela Andreis
La Corte costituzionale garante dei crediti tra enti sub-statali della finanza pubblica allargata. Considerazioni a margine della sentenza n. 51 del 2023 sui c.d. “debiti fuori bilancio”
di Guido Rivosecchi e Francesco Sucameli
Istituzioni per il futuro e foresight tra Parlamento e Governo
di Luca Bartolucci
I controlli della corte dei conti e le prospettive di riforma della pubblica amministrazione nella stagione del pnrr. Una introduzione.
di Carola Pagliarin
La sostenibilità economico-finanziaria dei progetti PNRR e la contabilizzazione off-balance o on-balance dei contratti di partenariato pubblico privato tra regole di EUROSTAT e codice dei contratti pubblici (vecchio e nuovo).
di Vanessa Manzetti
ATTUALITÀ
Prime riflessioni sull’ordinanza delle SS.UU. della Corte di cassazione n. 304/2023.
di Marco Caralesu
Il mito urbano della causa irrazionale dei contratti derivati. riflessioni a margine di un recente caso inglese.
di Pierre De Gioia Carabellese
Il danno all’immagine della pubblica amministrazione e il “buon uso del rinvio” (Nota a C. conti, sez. giur. Lombardia, 14 marzo 2022, n. 21).
di Emanuele Fratto Rosi Grippaudo
Il campo minato del controllo della corte dei conti ex art. 5 TUSP: la discrezionalità amministrativa tra onere motivazionale aggravato e autotutela doverosa.
di Cristina Menale
BILANCIO E TUTELA MULTILIVELLO DEI DIRITTI
Rubrica a cura di Giovanna Pistorio
STORIA DELLA DOTTRINA
Commento a cura di Simone Pajno
Pietro Calamandrei “Chiarezza nella costituzione”.
