Tax Courts, Cut to 2028. Sprint on legal reform

The reform of the judicial geography of the IRS comes to a halt. The reorganisation of the courts, with the cutting of 22 out of 103 seats of first instance, slips to 2028. A decision that freezes, at least for now, one of the most controversial measures on the table of the Ministry of the Economy and that has been fuelling tensions and discontent in the jurisdiction for months.

The postponement was put on paper by the deputy minister of the Economy Maurizio Leo, speaking on Wednesday 22 April in Rome, in the Hall of Honour of the General Command of the Guardia di finanza, at the inauguration of the judicial year of the Lazio tax courts. It was the President's Council of Fiscal Justice, the self-governing body chaired by Carolina Lussana, who had called for a brake on cutting the tax tribunals with a resolution by councillor Nicola Graziano.

The point, Leo, set it unambiguously: 'In relation to the revision of the judicial geography, we will defer to the Presidential Council. Thanks to the tax reform we are changing the face of taxation in Italia: we have just set up the new tax judiciary: 173 magistrates will soon be taking up their duties'. He adds: 'In the first quarter of 2026, compared to the same period in 2025, litigation decreased by 10%. These are all aspects that require an appropriate monitoring period before any action is taken. Moreover, through the corrective measures of the reform, there is more than two years to implement the delegation. In any case, I reiterate, we will, as always, defer to the will of the Presidential Council of Tax Justice for any possible decision in relation to a very delicate aspect'.

For the time being, therefore, the Mef's line is clear: keep the most explosive dossier, that of the cutting of seats, separate from the rest of the reform of the tax judiciary, which should instead proceed fairly quickly.

On the table, however, remains the project already drawn up, modelled precisely on the determinations of the Cpgt, the body chaired by Carolina Lussana. "We must avoid", said the president, "that the suppression of offices, instead of improving efficiency, may penalise virtuous realities and compromise citizens' access to justice".