Italy has introduced reforms strengthening the independence, conduct, discipline, and professional oversight of tax magistrates, while granting the Council of Presidency for Tax Justice greater powers over appointments and transfers.
Italy has published Legislative Decree No. 149 of 7 August 2026 in the Official Gazette No. 185 of 11 August 2026.
The legislative decree introduces comprehensive reforms to Italy’s tax justice system, strengthening the legal framework governing tax magistrates. It establishes a unified national register to track seniority and professional status while imposing strict standards on conduct, impartiality, and professional integrity.
The decree also sets out detailed disciplinary procedures, ranging from formal warnings to permanent removal, for violations including unjustified delays, conflicts of interest, and professional negligence. In addition, it provides rules on service cessation, health-related leave, and mandatory continuing training to support judicial efficiency.
The reforms align the rules governing tax magistrates more closely with those applicable to ordinary magistrates and aim to reinforce the independence and integrity of tax courts. The Council of Presidency for Tax Justice will oversee appointments and transfers and verify the compatibility requirements of presiding judges.
Legislative Decree No. 149 enters into force on 26 August 2026.
