Responsabilità degli amministratori di società pubbliche e giurisdizione contabile. Brevi notazioni critiche

Abstract

The art. 12 of d.lgs. n. 175/2016 transposes the conclusions reached by the Italian Corte di cassazione on the liability of publicly-owned companies’ directors (and about and the consequential division between ordinary courts and the Corte dei conti jurisdiction). The paper retraces the fundamental stages of the jurisprudential path that led to this result and highlights some of its contradictory aspects.