The Law no. 1 of 2026 and the Redrawn Boundaries of Administrative Liability

Abstract

This contribution examines the potential impact of Law no. 1 of 2026 on administrative action and the supervisory jurisdiction of the accounting judge with respect to pecuniary damage to the public treasury. Management bodies, and particularly the holders of political-administrative organs, see their margins of discretion significantly expanded under the provisions introduced thereby; conversely, the possibilities of incurring condemnations by the Court of Auditors are substantially reduced or altogether eliminated. The numerous critical positions and dissenting voices raised, particularly within the judiciary and politics itself, as well as by certain scholars, with regard to the reform, appear to overlook certain legal premises, as well as contingent social and economic data and circumstances. In various respects, the legislator has not followed—nor could it have followed—an autonomous and alternative path, being bound to observe multiple constraints and to take account of the peculiarities of the Italian system. That said, despite some opaque aspects and a few weak points, the adopted solutions appear reasonable and positive. Yet, as is invariably the case with rather pervasive reforms, the question remains whether a more satisfactory outcome could have been achieved—one that, on the one hand, would impart greater impetus to administrative action without sacrificing legality and the sound administration of the public service, and, on the other, would enhance the Court of Auditors’ role as guarantor. Probably, however, this would have meant wanting, in line with a fairly well-known adage, “the full barrel of wine and the wife drunk”.