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Tax process, final ok of the Chamber: full-time magistrates arrive

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Tax process, final ok of the Chamber: full-time magistrates arrive

The Chamber of the Chamber definitively approved the Ddl “Provisions on justice and tax process” with 288 votes in favor and 11 against (27 abstentions, including Fdi parliamentarians).

Bill linked to the NRP

The bill falls within the commitments undertaken with the NRP, as regards, in particular, the objective of reducing the number of appeals to the Court of Cassation and allowing them to be dealt with more quickly (approximately 50,000 pending appeals are estimated for the 2020).

The denomination of the tax commissions

The provision consists of eight articles and mainly intervenes on the legislative decree 545 of 1992, modifying, in particular, the name of the current tax commissions which from provincial, regional will be called ‘first degree tax courts’,’ tax courts of justice second instance ‘and’ first and second instance tax courts’.

Full-time professional tax magistrates

It is therefore established that the tax jurisdiction is entrusted to the exclusive exercise by full-time professional tax magistrates, hired through a public competition. The related staff will be 448 units in the first degree tax courts and 128 units in the second degree tax courts.

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