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Talking about Present and Future of the Italian Tax Justice

Gilberto Gelosa's picture
Published: 18/07/17 - Country: Italy

In the magnificent and unique scenery of the island of Ischia, one of the most important conferences over “the current situation and future prospects of the Italian tax justice” took place last weekend - from Friday 23rd June to Saturday 24th June. Gilberto Gelosa, founder partner of Interconsulting and national council member of Consiglio Nazionale Dottori Commercialisti (CNDCEC) in charge of “tax matters”, had the chance and the honour to take part at this relevant symposium as attendee and as speaker in order to express the Dottori Commercialisti point of view about the reform and the actual status of tax justice in Italy.  Spokesmen of the conference were Massimo Miani, President of Consiglio Nazionale Dottori Commercialisti and Mario Cavallaro, President of Consiglio di Presidenza della Giustizia Tributaria (CPGT). Some of the participants who gave their contributions during such conference are Giuliana Passero (CPGT), Lucio di Nosse (CPGT), Andrea Giovanardi (CNDCEC) and Maurizio Postal (CNDCEC).

Tax justice statistical data show that during last year (2016) the amount of “pending litigations” is considerably lowered with respect to 2015 (-11,6%). In details, the most relevant decrease concerns “small value” tax litigations (up to Euro 20.000) thanks to a proper functioning of some legal tools as  “tax mediation” and “tax conciliation”. About the average “timing” of tax litigation, available data show the following: the 62,9% of litigations are almost two years pending, 27,3% from to five years pending and only 9,7% more than five years. Talking about the second degree of Tax justice Appeals, i.e. the second and upper grade of merit justice ruled in the Regional Tax Courts (Commissione Tributaria Regionale), it is important to point out that more than half of all pending appeals (55,4%) pertain “small value” litigation and just 1,4% concern at least 1mln euro value litigations. Also in this domain, Tax conciliation helps to settle a lot of pending appeals: 56,9% of the small value tax litigations and only 2,5% of the biggest (>1mln Euro).

In regards to the future of the Italian tax Justice the lecturers have confirmed there are many important changes still lingering in Parliament or already approved and forthcoming to enter into force. Focusing upon the more relevant matters, it is worth to be mentioned:

  • An expected increasing role of adversarial proceedings between citizens and Tax Office;
  • Increasing of the referring amount of “small tax litigation” from 20 to 50.000 Euro;
  • The creation of an effective “third part” entity in order to manage “fiscal mediation”;
  • The need to increase the expertise, the skills and the professionalism of Tax judges;
  • The need to enlarge the setting of evidences usable in Tax Court (not only documental evidences but even witnesses currently forbidden);
  • A deep and relevant reorganization of the tax justice body.

During his speech, Gilberto Gelosa has pointed out to the attendants the evaluation of Consiglio Nazionale dei Dottori Commercialisti on the mattered questions and with reference to the proposed reorganization of the tax justice body has emphasized the need to enhance the peculiarity of Tax justice by increasing the autonomy of Tax Court, i.e. preserving and developing the authority and the status of this primary body of justice and finally he brought up the necessity to strengthen the resolutions of the disputes through mediation.

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Gilberto Gelosa's picture

Gilberto Gelosa founded the firm in 1988, bringing the corporate brand Interconsulting to life. In the years since,

Gelosa made valid partnerships and together with his partners, associates, Italian and foreign colleagues, created an international network.

His specializations and areas of expertise are company, commercial and tax law and he coordinates all activities of the firm. Moreover, he supports institutions and contributes to the development of academic research.