The tax process

The purpose of the tax process is to resolve conflicts between taxpayers and tax authorities, ensuring fair taxation. An essential and delicate function in every democratic system. The regulation of this judgment therefore has significant legal, social and economic importance. Furthermore, the numbers of pending disputes - according to the latest available data, over 253 thousand before the tax judges of merit and over 41 thousand before the Court of Cassation - testify to the importance of this process. The volume, aimed at university students as well as defenders of taxpayers and tax authorities, aims to provide complete knowledge of the tax judgment in its various phases and in the relationships with other processes, taking into account the orientations of jurisprudence as well as the recent reforms introduced by Law no. 130/2022 and Legislative Decree no. 220/2023.