patto di stabilità Archivi

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29/01/23 | Di Vanessa Manzetti

La sostenibilità economico-finanziaria dei progetti PNRR e la contabilizzazione off-balance o on-balance dei contratti di partenariato pubblico privato tra regole di Eurostat e Codice dei contratti pubblici (vecchio e nuovo)*

Si Approfondisce il tema della sostenibilità economica-finanziaria delle operazioni di partenariato pubblico privato (PPP) riflettendo su come tali operazioni possano incidere sulla dimensione dei bilanci pubblici, chiamando in causa dunque...

29/01/23 | Di Maria Cristina Razzano

L’elusione del patto di stabilità tra controllo e giurisdizone

Sezione giurisdizionale Regione Liguria; sentenza 212 del 2 luglio 2018 La sentenza in commento si inserisce nel sempre più ampio solco di quelle pronunce sui temi della contabilità pubblica per...

Le responsabilità contabili

29/01/23 | Di Laura D'Ambrosio

Previsioni di entrata ed elusione del patto

Responsabili per elusione del patto di stabilità i vertici comunali che hanno ignorato l’esistenza di debiti fuori bilancio certificati dall’organo di revisione. La Sezione Campania interviene in materia di elusione...

Le responsabilità contabili

29/01/23 | Di Cosmo Sciancalepore

Il danno da violazione del patto di stabilità interno.

Il mancato rispetto del patto di stabilità comporta una responsabilità per danno erariale a carico degli amministratori locali. Quando vengono posti in essere, con l’approvazione del rendiconto, artifici contabili consistenti...

Democrazia e contabilità, Equilibrio e sostenibilità, Le responsabilità contabili