La giurisdizione concorrente della Corte dei conti sulle azioni di responsabilità nelle società a partecipazione pubblica: profili normativi, dottrinali e giurisprudenziali.

The question of identifying the distribution criteria between ordinary and accounting jurisdiction constitutes an aspect that transversely involves both the public-administrative sector and the private-commercial sector. Therefore, it has been subject to constant normative, doctrinal and jurisprudential hermeneutic efforts, in an attempt to harmonize, in the light of a canon of reasonableness, the controversial profiles that emerged. This excursus has determined critical issues as well as profound changes on the theme which, far from constituting a firm assumption in the current doctrinal and jurisprudential panorama, still seems to be characterized by contrasts. The present contribution, in an attempt to offer a concise reconstruction of the copious debate, focuses funditus on the legal nature of publicly-owned companies, focusing especially on in-house companies, on “social” tax damage and on liability profiles pursuant to art. 2497 of the Italian Civil Code which currently constitutes the problematic node to be solved, through an integrated, interdisciplinary technical-legal analysis. The solution proposed by the Author is to support, in the light of recent jurisprudence in nomofilactic function, “cohabitation between jurisdictions”, that is the possibility of the competition between ordinary and accounting jurisdiction, through the coexistence of two forms of competing and sectorial responsibilities, the “civil law of common law” and the “tax publicity”, anchoring, first of all, to the literal and systematic interpretation of the recent normative data, in particular of art. 12 of the Consolidated Law on publicly held companies.