Cpgt

Tax judges: shared reform for judicial geography

Plenum calls for shared steps with local authorities. 2026 productivity targets set for tax judges and the 22 togociate judges on debut

by Alessandro Galimberti

10 October 2025

GIUSTIZIA TRIBUNALE PROCESSO GIUDICE MARTELLETTO

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Key points

Productivity targets
The Labour Consultants Agreement

2' min read

Translated by AI

Versione italiana

Gradual reform, also shared with the local authorities and reference territories, avoiding jumps in the dark that are difficult to reverse. The Plenum of the Presidential Council of the Tax Court takes stock of the judicial geography, one of the qualifying points of the tax delegation law.

In its resolution of 7 October, the GJPT proposes to "implement the reform of the judicial geography in a gradual manner, starting with the reduction or amalgamation of courts where it is not possible to guarantee an efficient and adequate performance of judicial activities".

According to the Plenum, the criteria must be "analysed and coordinated with the necessary examination of the specific features of the individual territories concerned, also with the involvement of the local authorities and the other territorial realities involved", while at a later stage "corrective measures to the reform can be envisaged, but only after in-depth monitoring and an adequate analysis of the internal situation on the basis of the parameters described in the previous passages". The Council maintains, however, the availability to any form of dialogue with the Ministry, considering it important to maintain the technical round table to arrive at the "definition of an efficient, fair and sustainable judicial geography model, in the awareness that a reform so important for the justice system requires balance, responsibility and long-term vision".

Productivity targets

The Plenum then set productivity targets for thecourts of justice, with a two-speed approach on the one hand for tax judges, and on the other hand for the 22 togati transited from ordinary jurisdiction.

The maximum chargeable load for thetaxation judges for 2026 is set (with an upward and downward range of 20%) at 70 appeals for second instance CGTs and 75 appeals for first instance CGTs, including those assigned as a monocratic judge, without prejudice to the possible percentages differentiated by office that will be established and in the Management Plan.

Heavier charges - but purely exploratory, as there is no historical reference flow here - for tax magistrates, who in 2026 should dispose of 140 appeals for the second-level CGT and 150 appeals for the first-level CGT, again with a range up or down by 20%, including those assigned as single judge, without prejudice to the possible differentiated percentages per office established in the Management Plan, within the limits set by the Presidential Council.

The Agreement with Labour Consultants

Finally, the Plenum resolved to approve and authorise President Carolina Lussana to sign a framework agreement between the Cpgt and the National Council of the Order of Work Consultants.

The purpose of the agreement is to cooperate in the organisation and implementation of continuous training and professional updating activities for tax judges and magistrates, also through the design and implementation of periodic courses of a theoretical-practical nature.