Telematic filings and hearings in the Court of Cassation until 31 December 2022
With Article 16 of Law Decree 228/2021 (the so-called Milleproroghe converted into law), the Italian Government extended until 31 December 2022 the provisions relating to the telematic filings of deeds at the Court of Cassation (Art. 221, para. 5 of Law Decree 34/2020), as well as those relating to the conduct of public hearings in the Court of Cassation (Art. 23, paragraph 8-bis, Law Decree 137/2020).
In particular, the public hearings held until 31 December 2022 generally follow the so-called on-paper form, but the lawyers of the parties may request an oral meeting within twenty-five calendar days before the date of the court hearing.
As far as the hearings in the tax commission are concerned, hearings on paper will cease on 30 April 2022 if no further extensions are granted.
Dario Augello and Gabriella De Mattia analysed this matter in the article “Telematic filing with the Court of Cassation until the end of the year” on Eutekne.
-
Practice Areas
Tax litigation
-
Pubblication date
02.04.22