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espression tipic special soprattutt riform 1994 altro previst termin cinqu anni estinzion diritt aver perd originar ruol central benefic amministrativa.eppur questâ legg istitut 1862 sort propr necessar complement pacif esclusivitã conti.m via nozion erarial evolv parallel servizioâ dannegg element costitut discors ampli ambit corollarioâ cfr propos 61 contabilitã 1869 226 1889 pian releg secondar marginal conto.eppur nucle storicoâ riflett import sempr attual opportun richiam comment cittadin postul nessun gestor mezz comunqu manegg diâ valor sottr fondamental dov pors condizion eventual aleator puã sottratt ciononost mot disaffezion attualitã diciamol error poichã attravers esam onor maggior incisivitã continuitã obblig tutel legalitã risorse.quest spieg ragion medesim congiunt discuss dunqu segnal torn rinnov attenzion consider câ avvis scriv sper tacer dâ condon anchâ finalitã attiv misur minister conosc dannos sovent conoscent giã compromess dallâ attenu ostacol distrazion incur tolleranzaâ dovrebb istituzional denunc giustiz spotâ mill malcostum ignor poch ved ridott capacitã deterrent purtropp quadr necessarioâ dovrebber sottopost person fisic prepost possied indubit caratter episodicitã sistematicitã auspic apparent interpret comeâ ritorn realtã percorr maestr angel canal vic parchegg pubblic pag sentenz 3008/2005 cort cont sezion giurisdizional region laz <p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Nei giorni scorsi la Corte dei conti ? Sezione Giurisdizionale per il Lazio - ha pubblicato la sentenza<span style=\\\"mso-spacerun: yes\\\">? </span>( n.3008/05 depositata il 30 dicembre 2005) che ha definito, in primo grado, i giudizi (di conto e di responsabilit?, riuniti dal collegio) che la Procura della stessa Corte aveva promosso, sin dal 2000, nei confronti della STA, di una societ? del gruppo ACI (la CRP) e di alcuni amministratori e dirigenti comunali. <p /></span></p><p class=\\\"MsoBlockText\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">In una prima fase la Procura aveva chiesto che la STA, quale soggetto incaricato, a Roma,<span style=\\\"mso-spacerun: yes\\\">? </span>della gestione della sosta a pagamento(aree delimitate da strisce blu)<span style=\\\"mso-spacerun: yes\\\">?? </span>e di conseguenza della riscossione dei relativi proventi, rendesse alla Corte il conto della gestione , nel presupposto che le somme riscosse fossero denaro pubblico (come si evinceva dall\\\'art.7 codice strada) e sulla base del principio generale dell?ordinamento secondo il quale il denaro proveniente dai contribuenti e destinato a soddisfare pubbliche necessit? deve essere assoggettato alla garanzia costituzionale della correttezza della sua gestione, che si attua con lo strumento del ?conto giudiziale?.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Successivamente , all\\\'esito di accertamenti delegati alla Guardia di Finanza, la Procura aveva promosso un (connesso) giudizio di responsabilit?, in relazione ad una serie di spese, imputate alla gestione della sosta, che apparivano non conformi alla convenzione, ovvero illecite o incongrue,etc. Dopo una serie di schermaglie processuali, con pi? di un passaggio in Cassazione per<span style=\\\"mso-spacerun: yes\\\">? </span>dirimere le questioni di giurisdizione sollevate dalle parti private (STA/CRP), tutte risoltesi a favore della Procura della Corte, i due giudizi, riuniti, sono infine pervenuti alla menzionata sentenza.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Quest?ultima<span style=\\\"mso-spacerun: yes\\\">? </span>ha liquidato<span style=\\\"mso-spacerun: yes\\\">? </span>il debito della STA quale ?agente contabile? (per quasi 4 milioni di euro) e nel contesto, al diverso titolo di responsabilit? amministrativa,<span style=\\\"mso-spacerun: yes\\\">? </span>ha pronunciato condanna della stessa (e degli altri soggetti evocati in giudizio, fatta eccezione per una dirigente comunale, mandata assolta) per <u>altri </u><span style=\\\"mso-spacerun: yes\\\">?</span>2.453.170, 27<span style=\\\"mso-spacerun: yes\\\">? </span>euro (per identica somma ? la condanna della soc. CRP ; e per euro 129.114,22 la condanna dell?ex assessore comunale alla mobilit? ).<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">La sentenza (integralmente pubblicata nel sito della Corte dei conti, tra le novit? giurisprudenziali, <a href=\\\"http://www.corteconti.it/\\\">www.corteconti.it</a>)<span style=\\\"mso-spacerun: yes\\\">? </span>? interessante, per vari profili.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">E? stato intanto accertato che nel primo triennio di applicazione del regime della sosta tariffata sono stati introitati<span style=\\\"mso-spacerun: yes\\\">? </span>ben 57 miliardi di lire (parchimetri,<span style=\\\"mso-spacerun: yes\\\">? </span>titoli prepagati, etc.) ma di questa somma nel bilancio comunale non vi ? stata sostanzialmente traccia, bench? l?art. 7 del Codice Strada ? che consente ai Comuni di applicare tale regime ? stabilisca, detratti i costi di gestione, un preciso vincolo di destinazione pubblica (realizzazione parcheggi pubblici) .<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Il fatto ? che i costi di gestione sono stati quasi pari ai proventi lordi : la sentenza, recependo sia le conclusioni del magistrato relatore sui conti della S.T.A., sia gli esiti dell?istruttoria svolta dalla Procura regionale presso la Corte dei conti, argomenta che una parte significativa di questi costi non era pertinente, era incongrua, era stata sovradimensionata.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Ci? sottolinea, in generale, la necessit? di approfonditi controlli da parte degli enti locali sulle societ?, private o pubbliche, concessionarie del servizio della gestione dei parcheggi pubblici a pagamento, tanto pi? che una componente essenziale del servizio ? per l?appunto la riscossione di somme di pertinenza pubblica.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">E? stato infatti definitivamente stabilito ? e ci? sulla base di ben due sentenze della Cassazione intervenute nel corso dei giudizi suddetti ? che i proventi derivanti dalla gestione della sosta a pagamento costituiscono denaro pubblico, con tutto ci? che ne deriva.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Tali proventi sono , anzi devono, essere finalizzati ad interventi per migliorare la mobilit? urbana, in primo luogo con la realizzazione di parcheggi pubblici.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Il che implica che il sistema della sosta tariffata non deve essere assoggettato a logiche di tipo imprenditoriale o meramente lucrativo, ma deve essere indirizzato, come detto, esclusivamente ad interventi per migliorare la mobilit? urbana; ed in particolare ad interventi strutturali, che cio? restano nel tempo, come ? il caso dei parcheggi pubblici.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Tale implicazione non ? di poco conto, posto che, ad esempio, ? dubitabile che il sistema delineato dal legislatore possa essere<span style=\\\"mso-spacerun: yes\\\">? </span>ugualmente perseguito mediante la concessione , sia pure onerosa, della porzione<span style=\\\"mso-spacerun: yes\\\">? </span>di strada pubblica destinata a sosta a pagamento (soluzione cui pare che molti enti locali si siano indirizzati).<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Potrebbe infatti argomentarsi che i canoni di concessione e i proventi della gestione della sosta tariffata presentano carattere giuridici assai diversi e , si ritiene, anche diverse entit?, posto che i proventi della gestione sono costituiti dalla totalit? delle somme effettivamente incassate, detratti i costi di gestione, mentre i ?canoni? di concessione sono definiti sull?accordo delle parti, avuto riguardo a parametri oggettivi e predefiniti.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Altra questione affrontata dalla sentenza (ben 375 pagine!) riguarda il rapporto tra giudizio di conto e giudizio di responsabilit?.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">E qui si impone una riflessione.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Il c.d. ?giudizio di conto?, che ? stata l?espressione tipica della speciale giurisdizione della Corte dei conti, con il tempo e soprattutto dopo la riforma del 1994 (che, tra l?altro, ha previsto un termine di cinque anni dalla presentazione del conto per l?estinzione di diritto del relativo giudizio), pareva aver perduto l?originario ruolo centrale, a beneficio del giudizio di responsabilit? amministrativa.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Eppure quest?ultimo, a suo tempo (sin dalla legge istitutiva della Corte dei conti, del 1862) era sorto proprio quale necessario complemento del giudizio di conto! E sul giudizio di conto ? pacifica la esclusivit? della giurisdizione della Corte dei conti.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Ma, come si ? detto, con il tempo, via via che la nozione di danno erariale si evolveva, via via che si evolveva parallelamente la nozione di ?rapporto di servizio? con l?ente danneggiato (? , quello del c.d. rapporto di servizio, uno degli elementi costitutivi della responsabilit? in discorso) il giudizio di responsabilit? amministrativa ha ampliato i propri ambiti originari (che quasi ne facevano un ?corollario? del giudizio di conto; cfr. in proposito l?art. 61 della legge di contabilit? del 1869 e l?art. 226 del reg. contabilit? del 1889), ponendosi, nella giurisdizione della Corte dei conti, in primo piano e di fatto relegando ad un ruolo secondario e marginale il giudizio di conto.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Eppure ? quest?ultimo, come si ? visto, il vero nucleo ?storico? di questa speciale giurisdizione, e nel giudizio di conto si riflettono importanti e sempre attuali principi generali del nostro ordinamento (opportunamente richiamati nella sentenza commentata) :<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><p>?</p></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: -45pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; tab-stops: list 81.0pt\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><span style=\\\"mso-list: Ignore\\\">-<span style=\\\"FONT: 7pt \\\"Times New Roman\\\"\\\">????????????????????????????????????????????????????? </span></span></span><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">il pubblico denaro proveniente dai cittadini contribuenti, destinato a soddisfare le pubbliche necessit? , deve essere assoggettato alla garanzia costituzionale della correttezza della sua gestione;<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: -45pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; tab-stops: list 81.0pt\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><span style=\\\"mso-list: Ignore\\\">-<span style=\\\"FONT: 7pt \\\"Times New Roman\\\"\\\">????????????????????????????????????????????????????? </span></span></span><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">tale garanzia si attua con lo strumento del conto giudiziale<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: -45pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; tab-stops: list 81.0pt\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><span style=\\\"mso-list: Ignore\\\">-<span style=\\\"FONT: 7pt \\\"Times New Roman\\\"\\\">????????????????????????????????????????????????????? </span></span></span><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">il carattere necessario del giudizio di conto postula tre significati : a) a nessun ente gestore di mezzi di provenienza pubblica e a nessun agente contabile che abbia comunque maneggio di<span style=\\\"mso-spacerun: yes\\\">? </span>denaro e valori pubblici ? consentito sottrarsi a questo fondamentale dovere; b) non possono porsi condizioni che rendano eventuale od aleatorio tale giudizio; c) nessuna parte del conto pu? essere sottratta alla giurisdizione della Corte dei conti.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><p>?</p></span></p><p class=\\\"MsoBodyTextIndent2\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Ciononostante, il giudizio di conto ? anche a motivo di una certa disaffezione degli stessi magistrati della Corte dei conti ? pareva aver perso interesse ed attualit? : il che , diciamolo,<span style=\\\"mso-spacerun: yes\\\">? </span>era ed ? un errore, poich? ? attraverso l?esame dei conti e l?accertamento giudiziale del corretto maneggio del denaro pubblico che la Corte dei conti onorerebbe con maggiore incisivit? e continuit? i propri obblighi costituzionali di tutela della legalit? nella gestione delle pubbliche risorse.<p /></span></p><p class=\\\"MsoBodyTextIndent2\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Questa sentenza, che bene spiega le ragioni per cui giudizio di conto e giudizio di responsabilit? originati o comunque connessi ai medesimi fatti gestori possono essere congiuntamente discussi, costituisce dunque (anche) un segnale? La Corte dei conti torna a guardare allo strumento del giudizio di conto con rinnovata attenzione e considerazione?<span style=\\\"mso-spacerun: yes\\\">? </span>C??, ad avviso di chi scrive, da sperarlo. <p /></span></p><p class=\\\"MsoBodyTextIndent2\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">In fondo, a tacer d?altro (condoni, ecc.), i giudizi di responsabilit?, che perseguono anch?essi importanti finalit?, hanno il limite di essere attivati nella misura e nei casi in cui il Pubblico Ministero presso la Corte dei conti ? posto nelle condizioni di conoscere fatti dannosi per le pubbliche finanze: E sovente tale conoscenza, gi? compromessa dall?attenuazione del sistema dei controlli,<span style=\\\"mso-spacerun: yes\\\">? </span>? anche ostacolata dalla distrazione, dall?incuria o dalla ?tolleranza? di chi dovrebbe, per obbligo istituzionale, denunciare o comunque segnalare. <p /></span></p><p class=\\\"MsoBodyTextIndent2\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Il rischio di una giustizia contabile ?spot? , con mille casi di malcostume ignorati a fronte dei pochi perseguiti, ? effettivo e non ? chi non vede quale ridotta capacit? di deterrenza avrebbe ? ed ha, purtroppo -<span style=\\\"mso-spacerun: yes\\\">? </span>una tale giustizia . <p /></span></p><p class=\\\"MsoBodyTextIndent2\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; LINE-HEIGHT: 150%\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">In questo quadro, poich? il giudizio ?necessario? di conto, al quale dovrebbero essere sottoposti tutti i soggetti, persone giuridiche o fisiche, preposti al maneggio di denaro o valori pubblici,<span style=\\\"mso-spacerun: yes\\\">? </span>possiede indubitabili caratteri di non episodicit?, sistematicit? ed incisivit? , ? auspicabile ci? che solo apparentemente potrebbe essere interpretato come<span style=\\\"mso-spacerun: yes\\\">? </span>un ritorno al passato; in realt?, per la giurisdizione della Corte dei conti,<span style=\\\"mso-spacerun: yes\\\">? </span>sarebbe tornare a percorrere la strada maestra.<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\"><p>?</p></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Dott. Angelo CANALE,<p /></span></p><p class=\\\"MsoNormal\\\" style=\\\"MARGIN: 0cm 42.55pt 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 150%; TEXT-ALIGN: justify; mso-pagination: none; mso-layout-grid-align: none\\\"><span style=\\\"FONT-SIZE: 10pt; LINE-HEIGHT: 150%\\\">Vice Procuratore Generale della Corte dei conti<p /></span></p> 0 Parcheggi pubblici a pagamento : la sentenza 3008/2005 della Corte dei conti – Sezione Giurisdizionale per la Regione Lazio. 2010-01-13T13:36:49Z