Italian Court rules tax appeals using private lawyers inadmissible without justification

The Italian Court of Cassation has ruled that tax appeals filed by the Agenzia delle Entrate-Riscossione using private lawyers are inadmissible unless specific formal justifications are provided. According to ordinance n. 24267/2026 issued on July 30, the tax collection agency is primarily obligated to be represented by the Avvocatura dello Stato, as established by a 2017 memorandum of understanding.

The use of private legal counsel is only permitted in exceptional circumstances. To avoid the appeal being declared null, the agency must present one of three documents: proof of a clear conflict of interest, a written declaration of unavailability from the Avvocatura dello Stato, or a reasoned resolution justifying the choice of external counsel.

Failure to provide these documents results in an incurable formal defect, rendering the appeal inadmissible. This ruling reinforces existing jurisprudence and applies specifically to cases before the Court of Cassation rather than merit-based judgments.