Dalla regola tecnica alla rilettura dei principi costituzionali: le ragioni dell'autonomia, della sana gestione finanziaria e della solidarietà nella sentenza n. 4/2020 della Corte costituzionale

The paper analyses the judgment No. 4/2020 of the Italian Constitutional Court, which concerns the legal provision relating to a specific legal institution of the Italian public accounting so-called “anticipazioni di liquidità”. The paper focuses on the constitutional interests involved in the field of accounting; it examines constitutional balance between accounting legal principles and social rights. By framing these issues, the paper addresses the following questions: What is the accounting purpose of this particular type of liquidity advances? What are the constitutional principles implicated? What balancing of these constitutional principles results from the Court's warning? What are the temporal effects of the Court’s ruling?