Compiti dei Comuni nel sociale e limiti alla pignorabilità dei bilanci.

Abstract

The issue of the limits to the attachment of claims by third parties against local authorities periodically returns to the reflections of the doctrine, sometimes aroused by the interventions of the legislator who, for contingent and singular situations, deems it appropriate to temporarily exclude these credits from the scope of the executive procedures or order the suspension of their collectability; sometimes re-emerging as a result of jurisprudential rulings which, through systematic interpretations of the powers and probative burdens of the private parties (creditors) and public ones (local authorities) in the executive process, result in attenuating or increasing the guarantee of the procedural position of the local authority debtor.