Abstract [It]: Il quadro legislativo comunitario delinea veri e propri limiti all’esercizio della discrezionalità legislativa in materia di disciplina della responsabilità amministrativa per danno erariale: esso si muove in seno al principio della tutela del bilancio dell’Unione europea, quale condizione obbligatoria e minimale per l’appartenenza dell’Italia all’Unione stessa.
Title: The protection of the European Union’s financial interests and the Italian issue of the subjective element of financial loss
Abstract [En]: The EU legislative framework sets clear limits on the exercise of legislative discretion regarding the regulation of administrative liability for financial loss to the public treasury: it is grounded in the principle of safeguarding the European Union’s budget, which serves as a mandatory and fundamental condition for Italy’s membership in the Union.
Parole chiave: responsabilità amministrativa, interessi finanziari UE
Keywords: administrative liability, EU financial interests
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