pareri Archivi - Diritto & Conti

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27/12/25 | Di La redazione

La riforma della Corte dei conti approvata in Parlamento

"Modifiche alla legge 14 gennaio 1994, n. 20, al codice della giustizia contabile, di cui all’allegato 1 al decreto legislativo 26 agosto 2016, n. 174, e altre disposizioni in materia...

Democrazia e contabilità, Editoriali, Equilibrio e sostenibilità, Le responsabilità contabili, Riforma Corte dei conti

26/04/23 | Di La redazione

Il parere TUSP della Corte dei conti sulle società partecipate è un controllo di legittimità-regolarità

E nel caso delle società in house richiede un test approfondito di "sostenibilità finanziaria" oltre alla dimostrazione del "fallimento del mercato" Nota redazionale su Sez. reg. controllo Lazio n. 59/2023/PASP...

Democrazia e contabilità, Equilibrio e sostenibilità