In materia di appalti pubblici vige il tassativo divieto di modifica in corso di gara del costo del lavoro, che come è noto costituisce elemento intangibile per l’esigenza di tutelare la par condicio e l’interesse pubblico sotteso alla procedura negoziata (Tar Bologna, n. 393/2023). Va parimenti riaffermato che è irrilevante che non sia stato modificato l’importo globale offerto, perché, anche a non voler considerare che la stazione appaltante non ha nemmeno spiegato dove ha riallocato le somme risparmiate dal costo della manodopera, comunque «la riallocazione delle voci deve avere un fondamento economico serio allorché incida sulla composizione dell’offerta, atteso che, diversamente, si perverrebbe all’inaccettabile conseguenza di consentire un’elusiva modificazione a posteriori della stessa, snaturando la funzione propria del subprocedimento di verifica dell’anomalia, che è, per l’appunto, di apprezzamento globale dell’attendibilità dell’offerta» (Tar Bologna, n. 393/2023). Se è, dunque, vero che è possibile procedere a compensazioni tra sottostime o sovrastime o, comunque, a modificare delle voci di costo indicate negli stessi giustificativi, è anche vero che un tanto deve essere giustificato da sopravvenienze di fatto o normative che comportino una riduzione dei costi o per originari, da comprovati errori di calcolo o da altre plausibili ragioni. 

TAR Bologna, sez. II,26.10.2023, n. 00619

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