Tax justice between constitutional culture and European demands: an unfinished reform?

Abstract

The reform of tax justice has finally been carried out by law no. 130/2022: the same, long waited, has in fact been fulfilled thanks to the National Recovery and Resilience Plan, which is financed by the Next Generation EU. This has led to a link between the internal cultural side of the reform and the demands of the Union, between endogenous and exogenous factors: on the one hand, the specialty of the Italian tax justice, which pertains to the national constitutional plan; on the other hand, the economic reasons underlying the European requests. The intervention aims to analyze this double contribution (national and supranational) to the amendment of the previous regulations of the Tax courts stated by Legislative decree no. 545/1992. To this end, it will be necessary to assess the constitutional preconditions for reform, the process leading to its adoption and the innovations in its content. The objective will therefore be to investigate the complexity of a transformation that does not yet seem to be complete