Riflessioni sul giudizio di parificazione dei rendiconti regionali

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Abstract

The Italian Court of Auditors (“Corte dei conti”) has jurisdiction and authority tothe equalization judgement (“giudizio di parificazione”) of fiscal statements ofItalian Regions, which appears as an exam on the legitimacy/rightness of theways applied by the regional administrations in the construction of their generalaudit reports taking into consideration the comparison with those decisionsassumed in the budget and the adjustments pursuant to the applicable fiscalrules. Therefore, the equalization judgement consists in a check ofcorrespondence, that is to say in the assessment of the variances that, consideringthe equilibria set forth in the budget, emerge from the final reports, regardingboth incomes and expenses. Due to the incompleteness of the normative contest,the equalization judgement has been extensively under discussion with referenceto its qualification: whether it may be qualified as an act of administrative controlor, rather, a jurisdictional function. Given that the legal effect of its outcome isindependent from the res judicata and it is mainly related to the functionalfeatures of the Italian Court of Auditors competence who deals with thecompliance with Regional laws, the contribution herein aims at presenting theequalization judgement as a sui generis act of voluntary jurisdiction.
Original languageItalian
Number of pages30
JournalMILAN LAW REVIEW
Publication statusPublished - 2020

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