Italy: Tax oversight and judicial assignment controversies

In Italy, judicial and tax authorities maintain broad powers regarding financial oversight. Tax authorities can extend bank account investigations to the relatives of a taxpayer if there is suspicion that those accounts are being used to conceal income. Under current legal interpretations, if a close link exists between a taxpayer and a third party, the third party's banking movements may be attributed to the primary economic activity. This places the burden of proof on the citizen to justify transactions.

Separately, data regarding the Court of Auditors (Corte dei Conti) reveals that nearly half of its 496 magistrates hold at least one extra-judicial assignment. As of July 3, 246 magistrates—approximately 49.6 percent—held such roles. Of these, 56 magistrates hold two assignments, and a significant number hold three or more. These roles include presiding over technical advisory boards, university revision colleges, and lyric-symphonic foundation boards. While some assignments are unpaid, the prevalence of these dual roles has raised questions regarding judicial independence, efficiency, and potential incompatibilities.