Tax judges: applications for the second recruitment exercise close on 6 August

4) be physically fit for the profession;

5) have obtained a law degree (only qualifications obtained upon completion of university courses lasting at least four years are valid) or a master’s degree in economics or business and economics;

6) have paid the fee for the competition: candidates must pay 50 euros via PagoPA within the application deadline.

To enter the competition, applications must be submitted solely and exclusively online, by logging in via SPID, CIE, CNS or eIDAS and registering on the single recruitment portal inPA. Once the procedure is complete, candidates must print the receipt confirming their registration for the competition, which must be handed in on the day of the pre-selection test.

The application must include: first name, surname and tax code; place and date of birth; confirmation of Italian citizenship; residential address or registered address, if different from the residential address; certified email (PEC) address or digital domicile; the name of the municipality on whose electoral roll the applicant is registered; your educational qualifications and, if for people with disabilities, a request for assistance during the written tests (specifying the support required in relation to the degree of disability, as well as any need for additional time: these details must be substantiated by attaching to the application the certificate relating to the diagnosed disability/condition issued by a competent authority); the chosen foreign language, to be used in the interview as part of the oral examination, from among English, French, Spanish and German; payment of the competition fees.

The commission shall be appointed no later than the fifteenth day following the deadline for the submission of applications, and shall consist of the president of a tax court of first or second instance (who shall chair it), twenty judges selected from among tax judges, ordinary judges, administrative judges, accounting judges and military judges with at least 15 years’ seniority, four tenured university professors, two of whom specialise in tax law and two in the other subjects covered by the examination, two lawyers registered on the special roll of lawyers practising before the higher courts, appointed on the recommendation of the National Bar Council, and two chartered accountants with at least 15 years’ seniority, appointed on the recommendation of the National Council of Chartered Accountants and Accounting Experts.

The preliminary selection, which may take place at various locations and on different dates or in different sessions, will consist of answering – via computer – 75 multiple-choice questions. These must be completed within 60 minutes and will cover a range of subjects from civil law to civil procedural law, including tax law, tax procedural law and commercial law.

A number of candidates equal to three times the number of posts available will be admitted to the written examination. Those who have passed the pre-selection stage and are therefore eligible to sit the second stage (on the dates specified in the Official Gazette and on the MEF website) must complete two papers: the first will focus on tax law, the second on civil or commercial law with tax-related aspects. The topics will be selected by drawing lots shortly before the start of the examination.

Candidates who have obtained a mark of no less than 18/30 in each of the essay topics will, however, proceed to the oral examination. If the mark for the first essay does not meet this requirement, the second will not be marked. Results will be announced at least 20 days before the oral examination. The oral examination will cover a wide range of subjects: tax law and tax procedure; civil law and civil procedure; criminal tax law; constitutional and administrative law; commercial law; EU law; corporate accounting and financial statements; basic elements of legal informatics; an interview in a foreign language chosen from English, French, Spanish or German. Candidates will be deemed eligible if they achieve a mark of not less than six tenths in each of the subjects and a pass mark in the language interview. The overall mark – comprising the written and oral components – must not be less than 90 points.

The list of eligible candidates will therefore be forwarded immediately to the Presiding Council of the Tax Courts for approval, together with any comments from the Ministry of Economy and Finance (MEF). The Council will adopt the resolution approving and appointing the successful candidates within 30 days of receiving the list. The decrees approving the ranking list and appointing the successful candidates will be issued by the Ministry of Economy and Finance within 20 days of receiving the resolution. The list of successful candidates will then be published and made available on the Ministry’s website.

The decisions appointing the successful candidates will be immediately effective, except in cases of exceptional circumstances.