NewsLocalItaly meritocracy: 'tax justice reform

Italy meritocracy: ‘tax justice reform


“The appointment expected at the end of December for the presentation of the delegated bill for the tax justice reform was missed! It was a moment that has been awaited for years. Piece of the most complex puzzle of the justice reform”. Thus in a note Meritocrazia Italia. “The choice of entrusting the resolution of tax disputes to the provincial and regional Tax Commissions – continues the note -, bodies under the Mef, sometimes based in the same offices of the financial administration, rather than to a judicial authority established at the Ministry of Justice , opens to doubts regarding the real degree of impartiality and impartiality of the judgments “. “There are judgments that are not entirely adequate to the interests to be protected or do not always respond to the requests of substantial justice. The phenomenon of processes not properly instructed, with little use of technical expertise is felt. The need is strongly felt – Meritocrazia Italia notes – to establish a new tax judge, as a better guarantee of impartiality and independence and in favor of regaining the trust of citizens, essential for their loyal collaboration. Moreover, the criticalities of the current system also emerged from the study conducted by the Interministerial Commission of recently established by the Government. On 30 June 2021 the Commission, not having reached an unambiguous position regarding the solutions to be proposed, filed the final report of the work, proposing two different options. A more conservative one of the current situation brings limited changes, and another absolutely innovative, more convincing “. Meritocrazia Italia “has already shared in recent months the technical details of its proposal for the reform of the Justice system also with reference to the tax field. Today – continues the note from Meritocrazia Italia – it once again insists on the need for determination and courage, able to correct the existing distortions through the introduction of Tax Courts for the first level of judgment and by the Tax Courts of Appeal for the second, with competence, in the final instance, of the Tax Section of the Court of Cassation. tax judges, always full-time, are selected through a public competition on a regional basis and are called to periodic professional refresher courses, and have a salary equivalent to that of ordinary judges. “It is proposed – explains Meritocrazia Italia – the modification of the rite with applicability of the precautionary protection in all phases of the process (also in the judgment of revocation); with immediate enforceability of judgments concerning the challenge of an imposition deed (also for non-definitive judgments, the choice of the judgment of compliance was adopted as a generalized and exclusive execution system, also providing that, for reimbursements up to 20,000, 00 euros and for those relating to litigation costs, the Commission acts in compliance as a single judge); with the strengthening of the unsuccessful principle in the settlement of court fees, introducing the obligation for the tax judge to comply with the provisions contained in art. 92, paragraph 2, cpc as amended by l. 10 November 2014, n. 162; with the revision of the calculation of the unified contribution, with particular regard to cumulative tax appeals. Times are running out – concludes Meritocrazia Italia – Further vain expectations could mortify, however, the opportunities offered by the NRP “.



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