Italy's Tax Justice Reform Gains Praise but Faces EU Judicial Concerns
The Institute of National Taxpayers (INT) welcomed the tax‑justice reform embodied in decree Ag 419, noting that it fills a legal gap by aligning the status of professional tax magistrates with that of ordinary magistrates and creates a national unified role managed by the Council of the Presidency of Tax Justice. The institute also praised clarifications on disciplinary responsibility and strengthened defence guarantees.
However, INT highlighted unresolved issues: the European Commission launched an infringement procedure on 4 June 2026 over unequal treatment of honorary tax judges, and the decree leaves the protection of those judges unsettled, pending further ministerial decrees.
In a separate webinar, officials including Luca Antonini, vice‑president of the Constitutional Court, stressed that the Court’s sentence n. 50/2026 on article 21‑bis of legislative decree 74/2000 “gives an âme to tax law”. They explained that tax judges must apply the Court’s principles, recognize the effect of criminal acquittals, and that the ruling represents a significant step for the profession and for coordination between criminal and tax proceedings.
Entities: Constitutional Court of Italy · European Commission · Institute of National Taxpayers (INT) · Luca Antonini · Riccardo Alemanno
Claims
What the coverage asserts, and how well corroborated each claim is across sources.
- [○ 1 SOURCE] The Institute of National Taxpayers (INT) expressed a positive overall assessment of decree Ag 419 and the tax justice reform. (INT)
- [○ 1 SOURCE] Luca Antonini said the sentence gives “an âme to tax law.” (Luca Antonini)
- [○ 1 SOURCE] Decree Ag 419 adds a national unified role for tax magistrates and aligns their status with ordinary magistrates. (INT)
- [● 2 SOURCES] Roberto Proietti said tax judges must apply the Court’s principles and recognize the effect of criminal acquittals. (Roberto Proietti)
- [○ 1 SOURCE] The decree does not resolve the status of honorary tax judges, leaving their protection open. (INT)
- [○ 1 SOURCE] The European Commission opened an infringement procedure on 4 June 2026 concerning unequal treatment of honorary tax judges. (European Commission)
- [● 2 SOURCES] The Constitutional Court issued sentence n. 50/2026 concerning article 21‑bis of legislative decree 74/2000. (Constitutional Court)
- [● 2 SOURCES] The webinar highlighted the decision’s deep impact on tax law and professional practice. (webinar participants)