giudizio di parifica Archivi

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

03/06/26 | Di Michele Ricciardo Calderaro

L’EVOLUZIONE DEL GIUDIZIO DI PARIFICAZIONE DEI RENDICONTI REGIONALI DELLA CORTE DEI CONTI ALLA LUCE DELLA RIFORMA INTRODOTTA DALLA LEGGE N. 1/2026*

di Michele Ricciardo Calderaro (Ricercatore t.d. lett. b) di Diritto amministrativo Università di Torino) *anticipazione sul numero 1/2026 di Bilancio Comunità Persona Sommario Non è solo mero “controllo”: la nuova natura giuridica del...

12/05/25 | Di Guido Rivosecchi

Il giudizio di parificazione dei rendiconti regionali, oggi*

Il contributo prende in esame il giudizio di parificazione dei rendiconti regionali nei più recenti sviluppi, ponendone in rilievo la crescente complessità a seguito della costituzionalizzazione del precetto dell’equilibrio e...

12/05/25 | Di Luca Longhi

IL GIUDIZIO DI PARIFICAZIONE DALLO STATO DI DIRITTO ALLA DEMOCRAZIA GIURISDIZIONALE*

L’articolo si propone di fornire un apporto al dibattito sul giudizio di parificazione, quale momento qualificato in cui la Corte dei conti evidenzia appieno la propria natura, spesso ancora sottovalutata...

18/06/23 | Di Francesco Sucameli

Il Giudizio di parifica della Corte dei Conti

Video presentazione del giudizio di parifica a cura del cons. Sucameli

Convegni e Relazioni, Democrazia e contabilità, Equilibrio e sostenibilità, Video e Tutorial