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Document 62021CN0364
Case C-364/21: Request for a preliminary ruling from the Corte dei Conti (Italy) lodged on 10 June 2021 — Federazione Italiana Triathlon v Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze
Case C-364/21: Request for a preliminary ruling from the Corte dei Conti (Italy) lodged on 10 June 2021 — Federazione Italiana Triathlon v Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze
Case C-364/21: Request for a preliminary ruling from the Corte dei Conti (Italy) lodged on 10 June 2021 — Federazione Italiana Triathlon v Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze
OJ C 349, 30.8.2021, p. 21–21
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
30.8.2021 |
EN |
Official Journal of the European Union |
C 349/21 |
Request for a preliminary ruling from the Corte dei Conti (Italy) lodged on 10 June 2021 — Federazione Italiana Triathlon v Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze
(Case C-364/21)
(2021/C 349/26)
Language of the case: Italian
Referring court
Corte dei Conti
Parties to the main proceedings
Applicant: Federazione Italiana Triathlon
Defendants: Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze
Other party: Procura generale della Corte dei Conti
Questions referred
1. |
Does the rule of direct applicability of the [European System of Accounts (ESA)] 2010 (1) and the principle of the effectiveness of [Regulation (EU) No 549/2013] and of Directive [2011/85/EU (2)] preclude national legislation which limits the jurisdiction of the competent national court in respect of the correct application of the ESA 2010 solely for the purposes of national legislation on controlling public expenditure, undermining the effectiveness of the rules [of EU law], particularly with regard to the verification of transparency and reliability of budgetary balances as a means of assessing Italy’s convergence towards the [medium-term budgetary objective (MTO)]? |
2. |
Does the rule of the direct applicability of the ESA 2010 and the principle of the effectiveness of [Regulation (EU) No 549/2013] and of Directive [2011/85/EU], on the point of organisational separation between budgetary authorities and audit bodies, preclude national legislation which limits the effects of the ruling of the competent national court in respect of the correct application of the ESA 2010 solely for the purposes of national legislation on controlling public expenditure, by preventing any independent audit of the subjective scope of the accounts of the Italian Government (as defined for the purposes [of EU law]) as a means of verifying Italy’s convergence towards the MTO? |
3. |
Does the principle of the rule of law, in the form of effective judicial protection and the equivalence of remedies, preclude national legislation which:
|
(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ 2013 L 174, p. 1).
(2) Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States (OJ 2011 L 306, p. 41).