La responsabilità degli amministratori delle società a partecipazione pubblica. Il riparto di giurisdizione alla luce della teoria del soggetto economico

The problematic issue relating to the liability of the directors’ liability in State- Owned Enterprises (SOE) and the allocation of jurisdiction between civil liability actions and the public remedy of fiscal liability does not seem to have found a definitive outcome even with the contained statutes in the art. 12 of the recent Consolidated Law on investee companies. Both jurisprudence and doctrine are still looking for a general rule. Through an excursus of the different seasons traced by the jurisprudence of legitimacy, this study dedicates a particular focus to the “Soggetto Economico” theory developed in the field of business administration sciences which could be useful for shedding light on the issue of dual jurisdiction. That is, by helping to interpret some doubts regarding the centers of economic interest involved in the SOE, it allows us to explore – with a different lens from the typically legal ones – the implications for the allocation of jurisdictional competences. Within this context, the study aims to explore whether and how the application of this theory in the interpretation of the problem of the allocation of jurisdiction can help lead to a more fair and efficient resolution of jurisdictional conflicts, promoting greater coherence legislation in the Italian context.