Limitations of fiscal responsibility for management the epidemiological emergency between "decree simplifications" and "Decreto cura Italia": A variable geometry system

Author/s Luigi Carbone
Publishing Year 2021 Issue 2021/3 Language Italian
Pages 8 P. 81-88 File size 148 KB
DOI 10.3280/EP2021-003004
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The article briefly analyses the amendments on accounting liability introduced by the Law-decree of 16 July 2020, No. 76 (so-called "decreto semplificazioni") and the Law-decree of March 17, 2020, No. 18 (so-called "decreto cura Italia"). These law-decrees, by limiting this form of liability with specific reference to the subjective element, are questionable in terms of compatibility with art. 77 of the Italian Costitution as well as with other constitutional principles, in particular with regard to the principle of responsibility of public powers and their agents, which even in times of emergency should be considered unsusceptible to excep-tions, especially considered that such previsions are enacted through law-decrees.

Keywords: liability, pecuniary damage, public official

Jel codes: K23

Luigi Carbone, Le limitazioni della responsabilità erariale per la gestione dell’emergenza epidemiologica tra "decreto semplificazioni" e "decreto cura Italia": un sistema a geometria variabile in "ECONOMIA PUBBLICA " 3/2021, pp 81-88, DOI: 10.3280/EP2021-003004