« Ceci ce n’est pas une pipe », ovvero sulla “ritrovata” natura giurisdizionale del giudizio di parificazione

The paper analyses the judgment issued by the Italian Court of Auditors regarding the 2019 financial statement of Sicily (“rendiconto”). The Court’s ruling is of great significance in the current debate on the nature and function of the Court of Auditors’ control in this matter (so-called “giudizio di parifica”), reshaped after the constitutional amendment of 2012. It is argued that the conflict of attributions raised by the Region Sicily after this judgment may offer the Italian Constitutional Court a chance to clarify the role of the Court of Auditors and the leeway of autonomy of the Regions.