processo contabile Archivi - Diritto & Conti

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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...

16/04/21 | Di Maria Cristina Razzano

La sospensione nel processo contabile

Con le due recentissime pronunce in commento, le Sezioni Riunite fanno il punto su alcuni aspetti nodali del regolamento di competenza e sul potere di sospensione del processo, affrontando questioni...

Le responsabilità contabili