Elenco Istat delle PA e giurisdizione della Corte dei Conti: i confini soggettivi della finanza pubblica alla luce delle misure connesse all'emergenza epidemiologica da Covid 19

The purpose of the analysis is to report role of Court of Auditors, its subjective boundaries of action adn organization, in the context of the system’s response measures to the emergency from Covid 19. Specifically, ISTAT’s list and the effects it may have on public finance equiblities in medium term are analyzed, based on premise that role of Sec 2010 is essentially statistical in nature, that is, to document economic reality regardless of legal form. Questions are being asked about the resilience of the jurisdictional system from a perspective that also goes beyond emergency management. It is argued that Member States, in carrying out their procedural autonomy, may provide for a special judicial review of the proper perimeter of the general government sector relevant to the transmission of consolidated profit and loss account data to the European Commission, but this is an issue that appears to be relevant primarily within domestic legal framework.