Informations and abstract
Keywords: Italian Audit Office; «A Posteriori» Performance Audit; Public Spending; Access; Judicial Review of Legislation; Regional Legislation; Constitution.
The essay focuses on a few recent decision of the Italian Constitutional Court, concerning the so-called «constitutional position» of the Italian Audit Office (or Court of Audits) with regards to the judicial review of regional legislation. By adopting the decision 196/2018 the Constitutional Court introduced a third and new way of reviewing regional legislation, in addiction to the «direct» and the «incidental» review: the Court of Audits, while performing «a posteriori» performance audit of regional budget, can challenge the validity of a regional law. It remains, however, unlikely that the Court of Audits will raise the issue of legitimacy of a State law, even though in a previous decision, dating back to 1976, the Constitutional Court had stated that this could be possible.