Responsabilità degli organi di amministrazione e controllo di società a partecipazione pubblica (anche in house) e riparto di giurisdizione

Legal rules regarding directors and auditors’ liability for corporations with a public controlling shareholder, provided by sec. 12, d.lgs. 19 August 2016, n. 175 (T.U. in materia di società a partecipazione pubblica), and the express provision that such corporation are likely to fail, according to sec 14 of the foresaid discipline, have triggered several civil legal actions for liability brought forward by bankruptcy trustees. With respect to such legal actions, the Italian Supreme Court has recently ruled in favour of the ordinary, rather than the accounting jurisdiction. It comes hence the occasion for a summary of case law of the last decade and for a focusing of its most recent developments.