nomofilachia Archivi - Diritto & Conti

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05/03/26 | Di La redazione

Un contributo alla predisposizione di una disciplina della procedura per i controlli della Corte dei conti

Questa Rivista, fin dalla sua fondazione, è stata luogo di confronto scientifico sul tema della natura delle funzioni di controllo e delle correlate procedure, tema che è stato oggetto di...

Riforma Corte dei conti

24/02/26 | Di Tiziano Tessaro

Brevi note ricostruttive in termini di (nuova) attività consultiva della Corte dei conti prevista dall’art. 2 della legge n. 1/2026

1 Premessa introduttiva La disciplina introdotta dall’art. 2 della legge 7 gennaio 2026, n. 1 si colloca entro una traiettoria evolutiva dell’attività consultiva della Corte dei conti che, muovendo dall’originario...

Democrazia e contabilità, Equilibrio e sostenibilità, Riforma Corte dei conti

15/10/24 | Di Sergio Foà e Antonio Chiarella

Audiatur et altera pars: “giusto processo” e diritto al contraddittorio nel giudizio di parifica**.

Il contributo analizza l’importante sentenza delle Sezioni Riunite giurisdizionali in speciale composizione n. 4 del 2024, che ha dichiarato la nullità della decisione di parifica sul rendiconto 2021 della Regione...

12/04/22 | Di Maria Cristina Razzano

LA NOMOFILACHIA NEL CODICE DI GIUSTIZIA CONTABILE

Maria Cristina Razzano Consigliere della Corte dei conti 1. La poliedrica nozione di “nomofilachia”. 2.La funzione nomofilattica nel quadro costituzionale. 3. La nomofilachia contabile: profili evolutivi. 4. Aspetti processuali. 5....