Sulla riqualificazione del titolo d’imputazione del danno erariale da parte del giudice d’appello (breve nota a C. conti, sez. app. III, 19 settembre 2023, n. 348)

The United Section of the Court of Auditors, disapply, due to incompatibility with EU law, the restrictive rule of accounting jurisdiction regarding inclusion in the ISTAT list (note to the Court of Auditors, SS.RR. In the jurisdictional seat in special composition no. 17/2023/RIS) The essay comments on the sentence of the SS.RR.n.17/2023 which disapplies the internal rule about the effects of the sentences of the Court of Auditors. The main topics are based on the reconstruction of the concrete contents of the principle of the direct and useful effect and the principle of effectiveness of judicial protection under EU law on public accounts.