Decision of the Court of Auditors – Section of Autonomies Decision no. 15/SEZAUT/2017/QMIG – 13 June 2017
The Section of Autonomies of the Court of Auditors, by deliberating on an issue raised by the Regional Control Section for Lombardy regarding a tender procedure for the selection of an economic operator for the planning, execution and the maintenance of a gym, has stated that: i) the financial leasing operation for public works as provided for in art. 187 of the Legislative Decree no. 50/2016 are not considered as investments financed by debt; ii) the procedures in partnership for realization of public works and services that are not substantially corresponding to the general rule of the public-private partnership shall be considered as contracts and operations similar to a financial leasing, independently of the formal definition attributed by the parties.