(Finance) – The president of the Presidency Council of Tax Justice (CPGT), Carolina Lussanaand the president of the National Council of Chartered Accountants and Accounting Experts (CNDCEC), Elbano de Nuccio, they signed a today memorandum of understanding aimed at pursuing the respective institutional objectives and improving the functionality of Tax Justice in the superior interests of citizens. Among the activities that the two bodies will be able to implement are the joint organization of scientific and cultural events on tax matters; the stipulation of an agreement for the creation of periodic courses of a theoretical-practical nature for the continuous training and professional updating of judges and tax magistrates; the establishment of a joint table to identify “good practices” in the organization of the activities of the judicial offices and for the solution of any critical issues encountered.
Furthermore, thanks to the protocol, it will be possible to identify a possible collaboration of accountants in the activity within the competence of the Office of the national maximum established at the CPGT to detect, classify and order in principle the decisions of the second degree tax courts of justice and the most significant among those issued by the courts of tax justice of first instance which feed the database of tax jurisprudence of merit, managed by the Ministry of Economy and Finance. Joint proposals for the revision of current tax legislation may also be developed. Finally, by virtue of the agreement, the two bodies will be able to define methods of transmission of information regarding the disciplinary actions undertaken by the CPGT against tax judges registered in the Register of Accountants and those undertaken by the Disciplinary Councils established within the Associations of Accountants in against members of the Register who hold the role of tax judges.
“With Law 130 of 2022, tax justice has radically changed its face. Training in tax matters now plays a more crucial role than ever. In a context where the legislation is subject to frequent changes and interpretations, it is essential that all operators in the process tax authorities maintain a high level of competence and updating – he stated Lussana –. With this protocol I am sure that great results will be achieved, further improving the quality of sentences in order to provide the right answers to citizens who ask, on the one hand, for trials to be carried out quickly and in transparent ways, and on the other that initiatives and decisions are qualitatively adequate and technically correct”.
“This memorandum of understanding aims to strengthen the dialogue between our two bodies to contribute to carrying out activities of public interest for the proper functioning of the Italian tax system – declared de Nuccio –. An area in which accountants play an increasingly central role thanks to the activity and results achieved by our National Council such as, for example, the admission of economics graduates to the competition for the appointment as tax magistrate. A choice that guarantees the Italian tax justice the contribution of essential technical-professional skills that are part of our training background”.