Telematic proceedings in the Court of Cassation: latest news
Compared to the courts of first and second instance, where the tax process is fully digitalised, in Supreme Court proceedings documents are still filed in paper form.
Recently, two memoranda of understanding signed, inter alia, by the Court of Cassation, the General Prosecutor’s Office of the Court of Cassation, the Avvocatura di Stato (State Attorney’s Office) and the Consiglio Nazionale Forense (National Lawyers’ Council), set out the timeframe for the introduction of telematic proceedings in the Court of Cassation, on the basis of Article 16-bis, paragraph 6 of Law Decree 179/2012 and an implementing decree, which should be issued shortly.
Dario Augello and Gabriella De Mattia analysed for Eutekne the terms established by the memoranda of understanding and the requirements from the parties’ lawyers in the current trial phase.
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Practice Areas
Tax litigation
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Pubblication date
19.01.21