La influencia de la pandemia de covid-19 sobre las funciones jurisdiccionales del tribunal de cuentas italiano

Abstract

The Covid-19 pandemic pushed Italian decisionmakers to reform some of the functions attributed to the Corte dei conti (“Court of Auditors”). The present paper explores the contents of the decreto legge no. 76/2020 (Decree Law no.76/2020) with reference to those provisions that affect the jurisdictional functions of the Corte dei conti. First of all, it provides an essential reconstruction of the state of the art of responsabilità amministrativa (administrative liability) in the Italian legal system. Furthermore, it explores the influence of the aforementioned Decree on the structure of responsabilità amministrativa. In so doing, it also analyses certain decisions of the Corte dei conti relating to cases in which the new legislation introduced by the Decree finds application. This article highlights that Italian decision-makers took advantage of the Covid-19 pandemic to limit the scope of the jurisdiction of the Corte dei conti. Then, this article also argues that the 2020 reform of responsabilità amministrativa is not compatible with the Italian legal system. Finally, in view of the temporary nature of some of the rules introduced by decreto legge no. 76/2020, this article argues that it would be appropriate to intervene on the matter through an organic reform.

Artículo realizado en el marco de las actividades de intercambio entre profesores de Italia y de Argentina (este convenio esta suscrito entre la Asociación Argentina de Profesores Universitarios de Contabilidad Pública, la Asociación Italo Argentino de Derecho Administrativo, Associazione degli Studiosi del Diritto e del Processo Contabile ASDPC, Universidad Degli Studi di Napoli “Parthenope”, Universidad Tor Vergata de Roma, y Universidad Della Sapienza de Roma)