debito fuori bilancio Archivi

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29/01/23 | Di Michele dalla Vedova

Breve repertorio in materia di debiti fuori bilancio

Si illustrano alcune recenti sentenze e pareri che hanno affrontato il tema dei debiti fuori bilancio SENTENZE Sentenza Sezioni Riunite n. 14 del 2022. La necessità di procedere al finanziamento...

Democrazia e contabilità, Equilibrio e sostenibilità, Le responsabilità contabili

29/01/23 | Di Laura Alesiani

DEBITI FUORI BILANCIO DI UNA PARTECIPATA: I LIMITI DEL SOSTEGNO FINANZIARIO

COMMENTO A SEZ CONTROLLO LAZIO 14/2021/par 1.- La questione della riconoscibilità da parte dell’ente controllante del debito fuori bilancio della società controllata nell’ipotesi di cui all’art. 194, comma 1, lett....

Democrazia e contabilità, Equilibrio e sostenibilità

29/01/23 | Di Cosmo Sciancalepore

Il riconoscimento dei debiti fuori bilancio

Tar Lecce 688/2019 Il riconoscimento del debito fuori bilancio costituisce un procedimento comunque dovuto e al quale l’amministrazione non può sottrarsi attraverso una comunicazione di un ufficio. Il debito fuori...

Democrazia e contabilità, Equilibrio e sostenibilità