La (in)giustiziabilità del principio di tempestività del bilancio degli enti locali

Abstract

A practice that repeats itself. – With ministerial decree 22 December 2023 (in Official Gazette 30 December 2023, no. 303), the deadline for the approval of the budget forecast for 2024 (-2026) has been postponed to 15 March 2024. This is not new: it is, in fact, of a constant, stable, permanent custom: last year (with ministerial decree of 28 July 2023), the aforementioned deadline (in relation to the 2023-2025 budget forecast) was deferred (finally) to 15 September (it had already been deferred to 31 March, then to 30 April, then to 31 May, then to 31 July): this means that in 2023 in many local authorities the budget forecast (which, as is known, must be approved before the start of the reference financial year ) was approved practically at (close to) the end of the financial year.