Tax Justice Reform

The Council of Ministers No. 78 approved a bill with provisions on tax justice and the tax process.

According to the Government’s notice, “The regulatory intervention is aimed at achieving, by 31 December 2022, the objective set by the Recovery Plan of expediting tax litigation, in consideration of the impact it can have on the confidence of economic operators, including foreign investors, while reducing the high number of appeals to the Supreme Court of Cassation at the same time”.

The main points are:

• the establishment of the new professional tax judge
• the introduction in the trial of written testimonial evidence
• the introduction of the preliminary reference to the Supreme Court of Cassation by tax commissions
• the establishment of the monocratic judge at first instance for litigations up to EUR 3,000

The bill is to be approved by Parliament.

Government Announcement