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
LEGGI E SCARICA IL NUMERO 1 DELLA RIVISTA
L’iniziativa di una rivista scientifica e di un sito web specificamente dedicati ai temi della contabilità pubblica nasce dalla constatazione di una profonda trasformazione di questa disciplina, dovuta all’impatto, sul mondo del diritto, della globalizzazione delle crisi economiche internazionali e delle risposte politiche sovranazionali.
L’evoluzione dei principi contabili internazionali, del diritto del bilancio pubblico (dell’Unione europea e degli Stati nazionali) sembra mettere in discussione alcuni dei principi cardine, che hanno tradizionalmente connotato le esperienze giuridiche europee del secondo Novecento.
IN QUESTO NUMERO
Presentazione dell’iniziativa.
A cura della redazione
DOTTRINA
La dimensione costituzionale del “diritto del bilancio”. Un itinerario di giurisprudenza costituzionale dalla sentenza n. 196 del 2018 alle nn. 18 e 105 del 2019.
di Elisa Cavasino
La sentenza di San Valentino. La Corte costituzionale e il controllo “neocavouriano” della Corte dei conti, a tutela del bilancio “bene pubblico” e delle generazioni future.
di Federico Svevo Altavilla
Il divieto del ne bis in idem e la responsabilità erariale.
di Fulvio Maria Longavita
La Corte dei conti e il controllo contabile delle amministrazioni pubbliche. Note a prima lettura alla delibera 1/2018 delle Sezioni riunite della Corte dei conti in sede Consultiva.
di Gino Scaccia
Riparto di giurisdizione e società ad azionariato pubblico.
di Andrea Gemma
Quando le sentenze costituzionali limitano la discrezionalità delle politiche di bilancio del legislatore. Note alla sentenza della Corte Costituzionale n.6/2019.
di Emanuele Talarico
La Corte di Cassazione si esprime sul servizio di tesoreria.
di Giulio Stolfi
ATTUALITÀ
Crescere un punto in più.
di Marcello Degni
Le politiche attive del lavoro: prime riflessioni alla luce del reddito di cittadinanza.
di Marinella Colucci
STORIA
Funzioni pubbliche neutrali e giurisdizione.
di Pietro Sandulli
DIRETTORE RESPONSABILE: LAURA D’AMBROSIO
LEGGI E SCARICA IL NUMERO 1 DELLA RIVISTA
