Una breve descrizione:
L'entrata in vigore, nel 2016, del Codice della giustizia contabile ha avuto notevole impatto sulla disciplina del danno all'immagine della pubblica amministrazione. Infatti, mentre in precedenza tale tipologia di danno erariale era configurabile soltanto in relazione ai delitti dei pubblici ufficiali contro la pubblica amministrazione (fra cui, principalmente, corruzione e concussione), adesso è venuta meno tale limitazione. L'ambito di applicabilità si è conseguentemente esteso a qualsiasi altra ipotesi di reato commesso da dipendenti o rappresentanti di enti pubblici, che abbia arrecato danno agli enti stessi. Si esaminano poi le prime sentenze della Corte dei conti emesse in relazione alla nuova normativa, tra cui, in particolare, una interessante decisione concernente un caso di violenza sessuale. Si evidenzia, infine, la permanente criticità del sistema, dovuta al fatto che, per perseguire il danno all'immagine, occorre una sentenza penale di condanna passata in giudicato, diversamente da quanto previsto, in via generale, per le altre tipologie di danno erariale.
The entry into force in 2016 of the Code of Accounting Practice has had a significant impact on the current regulation relating to damage to the Public Administration's reputation. In fact, while this type of fiscal damage was previously connected solely with crimes committed by public officials against the Public Administration (mostly corruption and extortion offences), currently such restriction is no longer applicable. Therefore, the scope of applicability has been extended to other alleged offences committed by employees or representatives of public bodies who have caused damage to such bodies.
Further, in this paper we assess the Court of Auditors first rulings issued in accordance with the above-mentioned new legislation, among them a notable ruling on a sexual assault case.
In conclusion, we underline the enduring critical state of the system, due to the fact that, in order to prosecute the damage to reputation, a judgement of criminal conviction which has already acquired the force of "res judicata" is required, contrary to what is generally provided by law in other types of fiscal damages.
The entry into force in 2016 of the Code of Accounting Practice has had a significant impact on the current regulation relating to damage to the Public Administration's reputation. In fact, while this type of fiscal damage was previously connected solely with crimes committed by public officials against the Public Administration (mostly corruption and extortion offences), currently such restriction is no longer applicable. Therefore, the scope of applicability has been extended to other alleged offences committed by employees or representatives of public bodies who have caused damage to such bodies.
Further, in this paper we assess the Court of Auditors first rulings issued in accordance with the above-mentioned new legislation, among them a notable ruling on a sexual assault case.
In conclusion, we underline the enduring critical state of the system, due to the fact that, in order to prosecute the damage to reputation, a judgement of criminal conviction which has already acquired the force of "res judicata" is required, contrary to what is generally provided by law in other types of fiscal damages.
