Le disposizioni transitorie della legge n.1 del 2026 di riforma della Corte dei conti: limiti e problematiche applicative

Abstract

This article critically examines the transitional provisions of Law no. 1/2026 reforming the jurisdiction and functions of the Italian Court of Auditors, with particular emphasis on their scope, rationale and practical implications. It argues that, despite their formal designation, the reform contains only limited genuine transitional rules, while introducing provisions of immediate applicability that significantly affect pending proceedings and reshape the framework of administrative liability.

The analysis locates the reform within a broader legislative and constitutional trajectory aimed at recalibrating the balance between administrative efficiency and accountability, notably in response to the phenomenon of “defensive administration” and in light of Constitutional Court judgment no. 132/2024. The legislator’s intent is identified in the effort to normalise and stabilise a system previously characterised by fragmented and emergency-driven interventions, through the typification of gross negligence, the introduction of liability caps, the strengthening of audit mechanisms and the expansion of insurance-based risk management.

Particular attention is paid to the complex issues arising from the immediate application of the new rules to pending cases. These include procedural challenges relating to necessary joinder of parties (notably insurance undertakings), the redefinition of gross negligence and its evidentiary implications, the limits on judicial discretion in reducing liability, the revised statute of limitations, and the introduction of new sanctions such as suspension from the management of public resources.

The article highlights significant interpretative tensions and procedural uncertainties stemming from the absence of a coherent transitional regime, especially concerning the protection of due process and the principle of adversarial proceedings. While the reform appears to favour a more balanced allocation of risk between public administration and individual officials, it raises concerns regarding legal certainty and constitutional compatibility. Ultimately, the effectiveness of the new framework will depend on its judicial interpretation and its capacity to reconcile efficiency with the safeguarding of public finances.