L'obbligo di denuncia e di auto-denuncia del danno erariale: considerazioni e possibili sviluppi

The article examines the denunciation of the facts leading to administrative responsibility pursued by the Court of Auditors: the study of obliged subjects and the subsidiary liability in the case of omitted report aims to support the non-existence of a general duty of self-denunciation. Despite the statements of the United Sections of the Court of Auditors, the obligation of self-denunciation is not justified in relation to art. 24 Cost. and art. 6 of the European convention of human rights.