Tax Justice Reform: Approval of the Corrective Decree

1. The fact

   The case concerns the final approval by the Council of Ministers of the legislative decree containing corrective provisions to the implementing decrees of the tax delegation (L. 111/2023). According to FiscoOggi, the measure aims to rationalize the appeal system, responding to operational criticalities that emerged in the first two years of the reform's application. Specialized publications Eutekne and Ipsoa highlighted how the legislative process concluded after scrutiny by parliamentary committees, which pushed for greater precautionary protection for taxpayers. The procedural stage is that of publication in the Official Gazette, marking the entry of the new rules into the tax trial code. The intervention is not an isolated legal case but a systemic reform impacting thousands of pending appeals, specifically intervening in the mechanisms for suspending the enforceability of judgments favorable to the administration and the methods of conciliation between the parties.

2. 

   The rules at play

   The core of the decree amends Legislative Decree 546/1992 through three fundamental pillars:

   1. Precautionary suspension (Art. 47, 52, and 62-bis) is reformulated, establishing that the suspension of the execution of the challenged act is no longer subject to providing a bank guarantee, except in cases of exceptional danger to collection, thus ensuring greater protection against the risk of premature payments.
   2. Legal standing (Art. 12-bis) clarifies that, in the event of a dispute over a defect in the underlying act via an appeal against a tax bill, there is an obligation to join the original taxing entity, avoiding purely formal inadmissibility.
   3. The legal costs regime (Art. 15) introduces a strict procedural sanction: a party that refuses a settlement proposal without a justified reason may face a 50% increase in the legal costs awarded by the judge.

3. What the jurisprudence says

   Case law from the Court of Cassation has long emphasized the need for parity of arms in tax proceedings. The courts have clarified that the mechanism of precautionary suspension must be interpreted in harmony with the principles of civil procedure, preventing the burden of a guarantee from becoming an insurmountable obstacle to the right of defense. Regarding costs, established case law has reaffirmed that offsetting costs must be a reasoned exception, rejecting the practice of automatic offsetting in cases of partial defeat, a principle now crystallized by the corrective decree to encourage procedural good faith and out-of-court settlement.

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8. What it teaches professionals

   Fundamental operational lessons can be drawn from the analysis of the reform:

   1. Always verify the correctness of joinder by bringing both the creditor entity and the collector into court, to avoid pleas of lack of legal standing.
   2. Take advantage of the new formulation of Art. 47 to request the immediate suspension of the judgment without the burden of a guarantee, attaching documentary evidence showing the client poses no risk of insolvency.
   3. Formally document every settlement proposal sent to the counterparty, as its unjustified refusal now forms the basis for requesting an increase in legal costs in the final decision.

References: D.Lgs. 546/1992L. 111/2023Art. 47 D.Lgs. 546/92Art. 15 D.Lgs. 546/92Art. 12-bis D.Lgs. 546/92

Editorial oversight: Avv. Federico Papa·ICAMUpdated 6 September 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction