piani di riequilibrio Archivi

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29/01/23 | Di La redazione

La congruenza del Piano di riequilibrio va valutata sempre in modo aggiornato

Il Giudice contabile deve verificare la legittimità dell’avvio della procedura di PRFP sotto tre profili, senza che tale valutazione diventi disfunzionale rispetto al riequilibrio effettivo del bilancio. Egli deve quindi...

Democrazia e contabilità, Equilibrio e sostenibilità

29/01/23 | Di Rossella Scerbo

La Corte Costituzionale interviene ancora sui piani di riequilibrio dei comuni

Commento alla sentenza della Corte Costituzionale n. 34/2021. Ancora una volta, con la sentenza in commento, la Corte costituzionale interviene nella materia della finanza locale, sotto lo specifico profilo della...

Democrazia e contabilità, Equilibrio e sostenibilità, Osservatorio Corte Costituzionale