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29/01/23 | Di Michele dalla Vedova
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 Cosmo Sciancalepore
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