restituzione Archivi - Diritto & Conti

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29/01/23 | Di Antonio Gragnaniello

LE ATTIVITA’ EXTRAISTITUZIONALI DEL PUBBLICO DIPENDENTE: DANNO ERARIALE O CONDOTTA ILLECITA?

La qualidicazione del dolo erariale tra tesi civilistica, penalistica o del "tertius genus" Corte dei conti sez. Liguria 6/2023 Con la sentenza in commento, la Sezione giurisdizionale della Corte conti...

Le responsabilità contabili

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Il caso dell’ordinanza n. 40004 del 14.12.2021 La Corte di Cassazione, con la recentissima ordinanza n. 40004 del 14.12.2021, ha sollevato la questione di legittimità costituzionale in relazione all’art. 2033...

29/01/23 | Di Laura D'Ambrosio

Fondi COVID non spesi e obbligo di restituzione

Sanzione derivante dalla mancata certificazione della spesa SEZ. LOMBARDIA 27/2022 Il Comune di Ferrara Erbognone ha ricevuto fondi per emergenza pari a euro 306.685,23. Dal rendiconto 2020 (dati BDAP) risultano...

Democrazia e contabilità, Equilibrio e sostenibilità, Le responsabilità contabili