sezioni unite Archivi - Diritto & Conti

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

09/02/26 | Di Andrea Di Renzo

Brevi note sulla sentenza del 5 febbraio 2026 della Corte europea dei diritti dell’uomo (ricorsi n. 34324/15 e 65192/16, riuniti): la rilevanza della confisca penale ai fini della quantificazione del risarcimento del danno

La sentenza della CEDU del 5 febbraio 2026 affronta l’annosa questione del rapporto fra la confisca penale e il risarcimento del danno, già oggetto di un vivace dibattito giurisprudenziale interno,...

Le responsabilità contabili

13/12/23 | Di Antonio Persico

Balneari: si torna al Consiglio di stato

La Cassazione interviene su Adunanza Plenaria 18/2021 per diniego di giurisdizione Nota a sentenza Cassazione SSUU 32559/2023 del 23 novembre 2023 https://dirittoeconti.it/wp-content/uploads/2023/12/plenaria-18-2021.pdfLa Corte di cassazione a Sezioni Unite è intervenuta...

Democrazia e contabilità, Osservatorio altre giurisdizioni

25/01/23 | Di Marco Calaresu

Prime riflessioni sull’ordinanza delle SS.UU. della Corte di cassazione n. 304/2023.*

di Marco Calaresu L’ordinanza 9 gennaio 2023 n. 304 delle SS.UU. della Corte di cassazione si inquadra all’interno del dibattito in ordine alla natura e alla portata della parificazione del...