“Tax justice that works well and guarantees certain decision times for citizens and companies can become a structural factor of economic growth”. This was stated by the President of the Senate, Elisabetta Casellati, speaking at Palazzo Giustiniani at the inaugural ceremony of the Judicial Tax Year. “This is in line with the objectives of the National Recovery and Resilience Plan – she recalled – The Pnrr in fact provides qualitative goals for tax justice, such as the reform of the legal framework to make the application of tax legislation more effective, and at the same time quantitative goals. I refer in particular to the June 2026 objective of reducing the average expected time for defining civil proceedings, including tax proceedings, by 40% compared to 2019 data “.
Furthermore, a positive opinion by the President of the Senate also on the procedure chosen for the reform. «The evaluation of the hypothesis of resorting to the ordinary legislative procedure, rather than to a delegated law» to carry out the reform of the tax justice «is very appropriate». “The preference for the instrument of ordinary law – explained the President of the Senate, Elisabetta Casellati, speaking at Palazzo Giustiniani at the inaugural ceremony of the Tax Judicial Year, recalling that the parliamentary commissions in the Senate” have been discussing the matter since December 2019 “- it represents a choice of method which is anything but irrelevant. In fact, at the heart of this option there is not only compliance with the urgent deadlines imposed by the European Union, but also the need to give Parliament a voice on the reorganization of a specialized sector of the judicial system which, due to the importance and complexity of the matter dealt with, requires maximum transparency and democratic participation “. For the second position of the State, “tax justice affects the strategic interests of citizens who call for a balance between the constitutional values recognized by article 53 of the Constitution. On the one hand, the principle according to which everyone must contribute to public expenses on the basis of their contribution capacity. On the other hand – he concluded – the citizen’s right to a ‘just tax’, a concept that is difficult to define, which the Constitution refers to the progressiveness of the tax system, but which essentially means the citizen’s right to understand how much he has to pay in relation to public utility achieved “.