Resumen de Illegittimità dei meccanismi di estinzione fittizia di debito con debito: la sterilizzazione delle anticipazioni di liquidità come meccanismo costituzionalmente necessario

Flavio Guella

• The comment to judgment n. 4/2020 analyzes the declaration of unconstitutionality of an interpretative provision that would have allowed to fictitiously improve the result of administration. By circumventing the constitutional prohibition for local authorities to carry out debt for current expenses, it was in fact foreseen that advances of liquidity could be used to conceal existing public debt, and therefore proceed to operate new deficit expenses.