JUDGMENT NO. 165
YEAR 2025
ITALIAN REPUBLIC
IN THE NAME OF THE ITALIAN PEOPLE
THE CONSTITUTIONAL COURT
is composed of:
President: Giovanni AMOROSO;
Judges: Francesco VIGANÒ, Luca ANTONINI, Stefano PETITTI, Angelo BUSCEMA, Emanuela NAVARRETTA, Maria Rosaria SAN GIORGIO, Filippo PATRONI GRIFFI, Marco D’ALBERTI, Giovanni PITRUZZELLA, Antonella SCIARRONE ALIBRANDI, Massimo LUCIANI, Maria Alessandra SANDULLI, Roberto Nicola CASSINELLI, Francesco Saverio MARINI,
has pronounced the following
JUDGMENT
in the constitutional legitimacy review of Article 23, paragraphs 12-ter and 12-quater, of the Law of the Campania Region of January 27, 2012, no. 1, concerning "Provisions for the formation of the annual budget 2012 and multi-year budget 2012 - 2014 of the Campania Region (Regional Finance Law 2012),” as added by Article 3, paragraph 1, of the Law of the Campania Region of March 4, 2021, no. 2, concerning "Amendments to the Regional Law of October 14, 2015, no. 11 (Urgent measures to simplify, rationalize, and increase the efficiency of the administrative apparatus, improve citizen services, and promote business activities. Annual Simplification Law 2015), to the Regional Law of April 21, 2020, no. 7 (Consolidated Text on Trade pursuant to Article 3, paragraph 1 of the Regional Law of October 14, 2015, no. 11) and to the Regional Law of January 27, 2012, no. 1 (Provisions for the formation of the annual budget 2012 and multi-year budget 2012 – 2014 of the Campania Region - Regional Finance Law 2012),” initiated by the Court of Auditors, Regional Control Section for Campania, in the proceeding for the verification of the final general account of the Campania Region for the fiscal year 2023, with order of March 3, 2025, registered under no. 51 of the registry of orders for 2025 and published in the Official Gazette of the Republic no. 13, first special series, of 2025.
Having reviewed the statement of appearance of the Campania Region, as well as the statement of intervention of the Attorney General of the Court of Auditors;
Having heard Judge Rapporteur Marco D’ALBERTI in the public hearing of October 7, 2025;
Having heard Deputy Attorney General Giulia De Franciscis for the Attorney General’s Office of the Court of Auditors and Counsel Almerina Bove for the Campania Region;
Deliberated in the Chamber of Council on October 8, 2025.
Facts Considered
1.– By order of March 3, 2025, registered under no. 51 of the ordinary registry for 2025, the Court of Auditors, Regional Control Section for Campania, in the proceeding for the verification of the final general account of the Campania Region for the fiscal year 2023, raised—with reference to Articles 81, 97, first paragraph, 117, second paragraph, letter l), 119, first paragraph, and 136 of the Constitution—questions of constitutional legitimacy concerning Article 23, paragraphs 12-ter and 12-quater, of the Law of the Campania Region of January 27, 2012, no. 1, concerning "Provisions for the formation of the annual budget 2012 and multi-year budget 2012 - 2014 of the Campania Region (Regional Finance Law 2012),” as added by Article 3, paragraph 1, of the Law of the Campania Region of March 4, 2021, no. 2, concerning "Amendments to the Regional Law of October 14, 2015, no. 11 (Urgent measures to simplify, rationalize, and increase the efficiency of the administrative apparatus, improve citizen services, and promote business activities. Annual Simplification Law 2015), to the Regional Law of April 21, 2020, no. 7 (Consolidated Text on Trade pursuant to Article 3, paragraph 1 of the Regional Law of October 14, 2015, no. 11) and to the Regional Law of January 27, 2012, no. 1 (Provisions for the formation of the annual budget 2012 and multi-year budget 2012 - 2014 of the Campania Region - Regional Finance Law 2012).”
Paragraph 12-ter of Article 23 of Regional Law no. 1 of 2012 established, for personnel assigned to the offices of direct collaboration of the political bodies of the Regional Council, a single all-inclusive emolument, replacing all components of the supplementary economic treatment, including compensation for collective productivity and quality of individual performance, as well as remuneration for overtime work and any other functional indemnity.
The subsequent paragraph 12-quater of the same Article 23 conferred upon the Presidency Office of the Regional Council the power to determine the criteria for identifying the amount of the emolument and the methods of disbursement, stipulating that it should be calculated taking into account the overall supplementary economic treatment established by the supplementary labor collective agreements for the tenured personnel of the Regional Council.
2.– Preliminarily, the Court of Auditors asserted its standing to raise questions of constitutional legitimacy of regional laws, not only concerning parameters related to financial balances but also constitutional norms on the allocation of powers (referencing this Court’s judgments No. 185 of 2024, No. 253 of 2022, No. 244 and No. 112 of 2020, No. 146 and No. 138 of 2019, No. 196 of 2018, No. 213 of 2008, and No. 244 of 1995).
2.1.– Regarding the facts, the Court of Auditors reported that the all-inclusive emolument provided for by the challenged provisions was determined by the resolutions of the Presidency Office no. 22 and no. 23 of April 29, 2021, which established a supplementary salary that in some cases was equivalent to the basic treatment of the respective category of personnel, thus doubling the base salary.
Furthermore, unlike what is provided for by Article 40, paragraph 3-bis, of Legislative Decree no. 165 of March 30, 2001 (General rules on the organization of work for employees of public administrations), this emolument, not being contemplated by the compartment collective agreements, was not charged to the supplementary salary fund of the compartment personnel.
The Court of Auditors highlighted that the amount paid up to April 23, 2023, i.e., until the entry into force of Article 3 of Decree-Law no. 44 of April 22, 2023 (Urgent provisions for strengthening the administrative capacity of public administrations), converted, with amendments, into Law no. 74 of June 21, 2023, amounts to EUR 813,688.612. It appears in the general account of the Campania Region 2023 under expenditure item U00008, allocated to the transfer to the Regional Council for operating expenses. In total, the sums disbursed in the three-year period amount to EUR 7,492,565.56.
The coverage for the 2023 fiscal year for this expenditure was ensured by Article 65, paragraph 9, of the Law of the Campania Region of June 29, 2021, no. 5 (Measures for the efficiency of administrative action and the implementation of objectives set by the DEFR 2021 - 2023 - Stability Link for 2021). This provision, in the text in force at the time, established that "[t]he implementation of the provisions of Article 23, paragraphs 12-bis and following, of the Regional Law of January 27, 2012, no. 1 (Provisions for the formation of the annual budget 2012 and multi-year budget 2012-2014 of the Campania Region - Regional Finance Law 2012) and subsequent amendments, shall be carried out, starting from the 2021 fiscal year, up to a maximum amount of EUR 5,900,000.00, drawing from the resources of the budget of the Regional Council of Campania for the three-year period 2021-2023.” Therefore, the amount effectively paid in the 2021-2023 three-year period, equal to EUR 7,492,565.56, did not appear to comply with the aforementioned spending authorization.
Moreover, these resources found coverage directly in the budget, without being charged to the supplementary salary fund, thus leading to an expansion of current expenditure of an amount equal to that paid, impacting final balances and the administration result.
The issue would therefore be relevant as its definition would condition the verification of the final general account of the Campania Region for the fiscal year 2023. Indeed, if the verification were to proceed by applying the challenged provisions, it would ultimately validate accounting results (primarily, the administration result) deriving from the undue use of resources to finance these emoluments.
2.2.– As for the non-manifest unfoundedness of the questions, the referring judge deems that paragraphs 12-ter and 12-quater of Article 23 of Regional Law no. 1 of 2012 are in conflict, first and foremost, with Article 117, second paragraph, letter l), of the Constitution, which grants the State legislature exclusive legislative competence in the matter of "civil law,” as they establish a supplementary treatment not provided for by collective bargaining and State law, the sole legitimate sources for regulating the economic treatment of public employees.
At the same time, the challenged provisions are deemed to have caused the "expansion of personnel expenditure, in violation of the ‘assets-values’ of public accounting,” protected by Articles 81, 97, first paragraph, and 119, first paragraph, of the Constitution.
The Court of Auditors also raises the "circumvention of the principles affirmed […] by Judgment No. 146/2019,” which declared constitutionally illegitimate the provision by the same Campania Region of supplementary economic treatment for regional personnel, deemed "similar” to that established by the challenged provisions.
2.3.– After ruling out the feasibility of an adapting interpretation of the challenged provisions, given their unequivocal literal meaning, the Court of Auditors emphasized that Article 3, paragraph 1, of the subsequent Decree-Law no. 44 of 2023, as converted, allowed Regions to "apply, without additional expenditure, Article 14 of Legislative Decree no. 165 of 2001, according to the principles set forth in Article 27 of the same Legislative Decree,” and, therefore, to adapt their regulations to the State discipline concerning offices of direct collaboration of political governing bodies.
However, as stated by this Court in Judgment No. 185 of 2024, the norm introduced by the aforementioned Article 3, paragraph 1, has an innovative nature and therefore applies only from its entry into force.
Therefore, prior to that date, the regional legislature could not autonomously regulate the supplementary treatment of personnel in direct collaboration offices, as the employment relationship of regional personnel is governed by State law and collective bargaining (referencing this Court’s Judgment No. 154 of 2019). The aforementioned constitutional case law, the Court of Auditors continues, has recognized that—despite referring to a particular category of regional personnel—the regulation of supplementary economic treatment, until the entry into force of Article 3, paragraph 1, of Decree-Law no. 44 of 2023, as converted, was that established by State law provisions, the Civil Code, and collective bargaining to which State law refers, as is the case for all other public employees, with regional legislative competence being excluded.
2.4.– Moreover, with the challenged provisions, the regional legislature allegedly introduced, in the form of a "single monthly emolument,” a supplementary economic treatment similar to that declared constitutionally illegitimate by Judgment No. 146 of 2019, for violation of Articles 81, 97, first paragraph, and 117, second paragraph, letter l), of the Constitution. In this case as well, in fact, the Campania Region allegedly reserved for its staff offices a supplementary treatment not provided for by State law or by national compartment collective agreements, thus circumventing the principles affirmed by the cited Judgment No. 146 of 2019.
3.– By an act filed on April 10, 2025, the Campania Region appeared in this proceeding, requesting that the constitutional legitimacy question be declared inadmissible and, in any event, unfounded.
3.1.– The full illustration of the defense arguments was provided in the brief filed on September 16, 2025, in which the Campania Region requested that the acts be returned to the referring judge, in order to verify the influence of the supervening Article 8, paragraph 3, of Decree-Law no. 25 of March 14, 2025 (Urgent provisions regarding recruitment and functionality of public administrations), converted, with amendments, into Law no. 69 of May 9, 2025. This provision inserted into Article 3, paragraph 1, of Decree-Law no. 44 of 2023, as converted, the stipulation that "[a]cts and provisions adopted by the Regions in adaptation to the provisions of Legislative Decree no. 165 of March 30, 2001, as well as the effects produced and the legal relationships established on the basis thereof, are saved.”
3.2.– Regarding the merits of the questions, the regional defense—referencing extensive excerpts from the formal requisitions filed by the Regional Prosecutor’s Office of the Court of Auditors in the referring proceeding—argued that the alleged conflict with the principles affirmed by the cited Judgment No. 146 of 2019 was unfounded, given the significant differences between the provisions declared constitutionally illegitimate in that ruling and those challenged in the present judgment.
The regional defense further emphasized the unfoundedness of the questions also in light of a constitutionally-oriented interpretation, according to which the challenged provisions would not have established any new emolument, but would have merely entrusted its determination to the Presidency Office within the framework of the arrangements provided for and regulated by national and decentralized collective bargaining.
Moreover, according to the regional defense, the Court of Auditors would not have conducted any scrutiny of the implementing acts of the challenged provisions, omitting, in particular, to verify whether the components that contributed to the determination of the supplementary emolument were in line with the decentralized supplementary agreement for personnel incorporated into the register of the Regional Council.
4.– In the proceedings before this Court, the Attorney General of the Court of Auditors requested to intervene, asserting the constitutional illegitimacy of the challenged provisions in light of the arguments presented by the referring judge.
Regarding the admissibility of his intervention, the Attorney General asserted the right of State and Regional bodies to intervene in proceedings before the Constitutional Court (Article 20, second paragraph, of Law no. 87 of March 11, 1953, concerning "Rules on the Constitution and Functioning of the Constitutional Court”), according to the regulation contained in Article 4, paragraph 3, of the Supplementary Rules for Proceedings before the Constitutional Court.
The accounting Public Prosecutor is deemed to hold a concrete and current interest in a declaration of constitutional illegitimacy of the challenged regional provisions (referencing this Court’s judgments No. 184 and No. 90 of 2022). In fact, the outcome of the constitutional legitimacy review is capable of affecting the power of the accounting Public Prosecutor to initiate legal action to protect the interests of the entire community in the correct management of public resources and, in particular, the power to challenge the decision verifying the general regional account.
The Attorney General added that, if the Supplementary Rules allow for intervention in the constitutional proceedings even by third parties, a fortiori this should be permitted for the original parties to the referring proceeding.
Considerations in Law
1.– The Court of Auditors, Regional Control Section for Campania, with the order indicated in the heading (registered under no. 51 of the ordinary registry for 2025), raised questions of constitutional legitimacy—with reference to Articles 81, 97, first paragraph, 117, second paragraph, letter l), 119, first paragraph, and 136 of the Constitution—concerning Article 23, paragraphs 12-ter and 12-quater, of Regional Law no. 1 of 2012 of Campania, as added by Article 3, paragraph 1, of Regional Law no. 2 of 2021 of Campania.
For personnel assigned to the offices of direct collaboration of the political bodies of the Regional Council, Article 23, paragraph 12-ter, of Regional Law no. 1 of 2012 of Campania introduces a single all-inclusive emolument, replacing all components of the supplementary economic treatment, including compensation for collective productivity and quality of individual performance, as well as remuneration for overtime work and any other functional indemnity.
The subsequent paragraph 12-quater confers upon the Presidency Office of the Regional Council the power to determine the criteria for identifying the amount of the emolument and the methods of disbursement, stipulating that it must be calculated taking into account the overall supplementary economic treatment established by the supplementary labor collective agreements recognized for the tenured personnel of the Regional Council.
2.– In establishing a new supplementary economic treatment reserved for a specific category of regional employees, the challenged regional provisions would conflict, firstly, with Article 117, second paragraph, letter l), of the Constitution. The regional legislature, by substituting collective bargaining and directly regulating certain aspects of remuneration, would have encroached upon the sphere of exclusive State legislative competence in the matter of "civil law.”
In fact, until the entry into force of Article 3, paragraph 1, of Decree-Law no. 44 of 2023, as converted, the regulation of the supplementary economic treatment of regional employees was, as for all other public employees, that established by State law provisions, the Civil Code, and collective bargaining to which State law refers, whereas regional legislative competence remained excluded.
Violation of Articles 81, 97, and 119, first paragraph, of the Constitution is also alleged, because the challenged provisions would have led to an increase in regional personnel expenditure, thus negatively impacting budget balances, "in violation of the ‘assets-values’ of public accounting.”
Finally, according to the referring judge, Article 136 of the Constitution would be violated due to the "circumvention of the principles affirmed […] by Judgment No. 146/2019,” which declared the provision by the Campania Region itself of supplementary economic treatment for regional personnel deemed "similar” to that challenged to be constitutionally illegitimate.
3.– Preliminarily, this Court’s consistent view must be recalled, according to which the Court of Auditors, Regional Control Section, is entitled to raise questions of constitutional legitimacy of laws that it is required to apply during the proceeding for the verification of the regions’ final accounts, for reasons that have a direct or indirect impact on budget balances (in this sense, most recently, Judgments No. 59 and No. 39 of 2024 and No. 89 of 2023).
4.– The inadmissibility of the intervention filed in this proceeding by the Attorney General of the Court of Auditors must be reaffirmed, for the reasons indicated in the order read at the public hearing of October 7, 2025, appended to this judgment.
5.– Regarding the regulatory framework, it must first be noted that Article 3, paragraph 1, of Decree-Law no. 44 of 2023, as converted, allowed Regions, without additional expenditure, to adapt their regulations to Article 14 of Legislative Decree no. 165 of 2001, concerning offices of direct collaboration of political governing bodies. As recognized by this Court in Judgment No. 185 of 2024, the regulation introduced by the aforementioned Article 3 has an innovative nature and therefore applies from its entry into force, which was April 23, 2023. From that date, therefore, Regions may enact regulations in adaptation to the State discipline concerning the offices in question.
Subsequent to the referral order, Article 8, paragraph 3, of Decree-Law no. 25 of 2025, as converted, entered into force. This provision, by amending the aforementioned Article 3, paragraph 1, of Decree-Law no. 44 of 2023, as converted, added the stipulation that "[a]cts and provisions adopted by the Regions in adaptation to the provisions of Legislative Decree no. 165 of March 30, 2001, as well as the effects produced and the legal relationships established on the basis thereof, are saved.” This is, therefore, a validation law, which is not precluded to the legislature (Judgments No. 116 of 2020, No. 14 of 1999, and No. 1 of 1996).
5.1.– The scope of this supervening provision is such as to also encompass the implementing measures of the challenged provisions and, in particular, the resolutions of the Presidency Office of the Campania Region no. 22 and no. 23 of April 29, 2021, which determined the amount of the emolument established by the challenged Article 23, paragraph 12-ter, of Regional Law no. 1 of 2012 of Campania.
In light of this normative supervention, such acts could be deemed capable of justifying the expenditures incurred by the Campania Region, as reported in the final general account for the fiscal year 2023, subject of the verification proceeding before the Court of Auditors.
As it relates to the implementing provisions and the effects produced by the challenged provisions, the novelty introduced by Article 8, paragraph 3, of Decree-Law no. 25 of 2025, as converted, has determined a substantial change in the reference regulatory framework. It is therefore for the Court of Auditors, Regional Control Section for Campania, to re-evaluate, on this basis, the legitimacy of the accounting entries made by the Campania Region for the purposes of the verification of the general regional account for 2023 and whether the doubts of constitutional legitimacy originally expressed in the referral order still persist.
6.– The return of the acts to the referring judge is therefore necessary, to whom the renewed assessment of the relevance and non-manifest unfoundedness of the raised questions is reserved in light of the changed regulatory framework.
For these reasons
THE CONSTITUTIONAL COURT
orders the return of the acts to the Court of Auditors, Regional Control Section for Campania.
Decided in Rome, at the seat of the Constitutional Court, Palazzo della Consulta, on October 8, 2025.
Signed:
Giovanni AMOROSO, President
Marco D’ALBERTI, Rapporteur
Roberto MILANA, Director of the Registry
Filed with the Registry on November 4, 2025
Attachment: