No longer an honorary and part-time tax judge, but a professional magistrate entirely dedicated to tax issues. The anticipation of the last few days of the Sole 24 Ore is now formally announced by the Government, through the mouth of the undersecretary of the Ministry of Economy Maria Cecilia Guerra: “The cornerstone of the reform that is being worked on is represented by the creation of a tax judicial order, composed of magistrates who will perform the functions exclusively and professionally and will be recruited through public competitions “.
The judicial year
The occasion was the inauguration of the tax judicial year held in the Senate. An event in which the President of the Presidency Council of Tax Justice, Antonio Leone, pitted the data on the productivity of the last year of the merit phase, that is, the first two degrees of judgment. Excellent performance for the current honorary judges, so much so that as of 31 December 2021 a total of 272,677 disputes were pending, compared to 345,549 in 2020. A decrease, therefore, of 72,872 back files. But as often happens, productivity is not the same as quality of the judged, as the tax professionals have had the opportunity to say on several occasions.
Professional magistrate
La Guerra, in particular, stated that «the cornerstone of the reform that is being worked on is represented by the creation of a tax judicial order, composed of magistrates who will perform their functions exclusively and professionally and will be recruited through public competitions. This objective will be achieved over a long period of time, during which the current honorary judges will continue to carry out the judicial functions that they have exercised up to now, until the natural cessation of their respective offices “.
War: Brussels ok
He added that «the reform, in its essential lines, was presented to the European Commission, during the monitoring activity that the Commission services carry out for the implementation of the NRP. I can affirm that the feedback has been positive – and indeed we have been asked to speed up the process – having only to accompany, according to the suggestion we have received and which we intend to follow, the creation of the tax judicial order with procedural measures and with the implementation the training of judges “.
Cartabia: the reform will come shortly
The Minister of Justice Marta Cartabia, on the other hand, said that “the reform will come shortly, as requested by the NRP. But in the meantime, the numbers of tax justice in the Supreme Court – the only one, headed by the Ministry of via Arenula – are improving ».