With an innovative sentence destined to become jurisprudence (n. 222/2025), the Court of Auditors for Calabria has in recent days declared inadmissible the action initiated by the Regional Prosecutor’s Office against the Serravalle Energy company, called to answer for an alleged fiscal damage of over 10 million euros which would have been caused to the Energy Services Manager (GSE) for having obtained access to the electricity incentives, deriving economic benefit from the use of data deemed “untrue” by the Prosecutor’s Office.
The Company (and its legal representative) appeared in court with the patronage of the lawyer Alfredo Gualtieri (of the Court of Catanzaro) and the Roman lawyers Alfredo Irti, Evaristo Fabrizio and Filippo Lattanzi.
Fully accepting the defense theses, the Calabrese Panel found the exception of inadmissibility of the summons due to violation of the art. 67 cgc, “due to the issue of a second invitation to deduce not arising from new elements but from the late integration of the preliminary investigation material by the Regional Prosecutor’s Office, even though it was already known to the same at the time of the issuance of the first invitation to deduce”.
The Jurisdictional Section noted, again in acceptance of the defense theses presented, that “the continuation of the accounting investigation after the issuing of the invitation to deduce is permitted only and exclusively in the case in which new elements have emerged due to the defense deductions or objectively new situations of which the Accounting Prosecutor’s Office has in the meantime become aware of from other sources”.
Therefore, the further investigative activity carried out by the Accounting PM outside the cases expressly provided for by the code made the subsequent summons inadmissible.
