La riespansione del sindacato del giudice amministrativo in ordine all'inclusione di Enti nell'elenco Istat

The article analyzes the various judicial rulings, that have followed one another, regarding jurisdiction over the ISTAT list of Public Administrations. After reconstructing the relevant regulatory framework, and highlighting the changes in legislation introduced, the article focuses on the referral order of the Italian Court of Auditors, which questioned the CJEU on the compatibility, under European law, of the amendment introduced by Article 23-quater, paraghaph 2 of the Decree-Law no. 137/2020, to accounting jurisdiction, according to which the rulings of the Audit Court, regarding the ISTAT list of Public Administrations, can be given solely for the purposes of applying the national rules on the limitation of government expenditure. Subsequently, the essay offers a critical analysis of the rulings of the Court of Auditors that led to disapplying the Article 23-quater, paragraph 2 of Decree-Law No. 137/2020. The above mentioned disapplication was deemed unlawful by the Italian Court of Cassation in its recent judgment No. 30220/2024. Starting from this ruling, the essay concludes with some reflections on the different scope of judicial protection that can be differently obtained before the accounting judge and the administrative judge.