Ex ante auditing over the legitimacy of acts regarding the implementation of the PNRR interventions - I controlli preventivi di legittimità sugli atti di attuazione degli interventi del PNRR

The audits of the Court of Auditors expressly refers only to the management control and the control of the report to the Parliament (Article 7 of Legislative Decree 77 of 2021), however it looks necessary to analyse whether prior checking of legality is applicable and what effects would it produce as it would take place on acts that are already effective in consideration of the fact that in the case of the challenge of the acts relating to the procedures for awarding contracts, the suspension or cancellation of the same does not entail the lapse of the stipulated contracts, but only the compensation of the damage possibly due for equivalent. The purpose of the paper is to analyze these aspects considering recent interventions by the Court of Auditors.