(Finance) – The reform of the justice and tax process started with the presentation by the government of a bill, on the initiative of the Ministers of the Economy, Daniele Franco, and of Justice, Martha Cartabia. A long-awaited reform, important for the needs of citizens and businesses and to meet the deadlines of the National Recovery and Resilience Plan.
In implementation of the objectives of the PNRRfocused on improving the quality of tax rulings and reducing litigation at the Court of Cassationthe legislator has focused on the reform of the system of special tax justice bodies and on the introduction of procedural institutes aimed not only at deflationary existing disputes but also at encouraging uniformity of judgments in similar matters.
A role autonomous and professional of the judiciary tax with 576 tax judges recruited through competition for exams while 100 of the current judges, 50 from the ordinary judiciary and 50 from other judges, will be able to transit permanently and full time in the special tax jurisdiction.
On the procedural level the disputes of modest value are devolved to a single judge, judicial conciliation is strengthened and the prohibition of witness evidence is definitively overcome. The judgment of legitimacy with the creation in the Supreme Court of a civil section dedicated exclusively to the handling of tax disputes.
The definitive professionalization of the tax judiciary also entails a strengthening of the self-governing body of the tax judges, in which theInspection office and theOffice of the national ceiling, as well as the central and territorial structures of the MEF, which will deal with the administrative management of the new tax courts. The reform makes tax justice compliant with the principles of due process and helps to support the entire country system in terms of competitiveness and attracting foreign investors.