Brevi note a prima lettura sui recenti interventi legislativi in tema di Corte dei conti tra soppressione dei controlli concomitanti sul PNRR

Abstract

With the conversion of decree-law n. 44/2023, the Legislator adopted two specific measures that, on one hand, provided for the exclusion of resources allocated to the National Recovery and Resilience Plan from the concurrent financial control, and, on the other hand, extended the deadline of decree-law n. 76/2020 provisions concerning the so-called fiscal shield. The declared objective of these interventions is to prevent delays or paralysis in the implementation of various programs envisioned in the PNRR. The aim of the study is to thoroughly analyze both legislative novelties, evaluating whether they effectively serve this purpose or, conversely, present aspects that may compromise both their legitimacy and effectiveness.