Italy, the land of law! Cradle of legal civilization!
A Young Democracy! Still unripe! And it is not ripe to face the great global challenges!
An apparent democracy! a Press that is "one way" to be degraded in the world ranking of respect for the "truth" that does not allow you to have the possibility of choosing to be able to analyze the facts in an aseptic, objective way!
Citizens are forced, always for those who can afford it, to read foreign newspapers to be able to understand what is true, and what happens, and not subliminally suffer a message born and served up in a distorted way!
Let's talk about the "Italian paradox of tax magistrates"!
For correctness and intellectual honesty, I will try to stigmatize what Kafkaesque is happening in Italy at the expense of great, honest professionals, at the mercy of an exploiting state and I dare say "with the foil" that kills or at least mortally wounds!
The situation of the "tax magistrates": with the excuse of the PNRR one is definitively (but I don't hope) subjected to the cleaver and the slaughter of a sector that I would say is "fundamental" for the Italian economy.
Any foreign investor does not have the legal and economic certainty that their "core business" can be stable due to the number of tax regulations that follow each other systematically several times a month, making the activity of both consultants and magistrates, very hard!
The activity of the tax magistrate in Italy is truly mortifying! Not indifferent charges, continuous study with "permanent" updating trying to balance the overwhelming power of the financial administration and the rights of the taxpayer, oppressed as hard as it can!
All this with pennies in the face of professional activities of great responsibility.
None of this! the legislator, in a hurry to issue a structural law and show off in front of Europe! All for the money of the PNRR, it has lost the opportunity to definitively equate the work of tax magistrates with that of the civil, criminal, administrative, and accounting sectors.
A law that overturns acquired rights, which puts professional judges and magistrates who have nothing to do with "fees" in undue competition!
But the homeland of the right in defiance of the separation of powers but above all to protect the right to defense, offers a PARTIAL JUDGMENT submitted to the Ministry of Finance.
In Europe, they fail to understand how it can happen that in tax disputes, the citizen must be judged and sanctioned by an "employee judge of the same investigating body and creditor"!
But despite threats of "infringement procedures" Italy proceeds in its distorted, illegitimate line, violating people's rights and giving an "example of arrogant and arrogant illegality" as "arrogant political power is!"
As luck would have it, magistrates and taxpayers have a great conscience and professionalism and realize that their goal is "substantial justice" and certainly not "to contribute to the collection of taxes or to the unconditional supreme right to collect the tax, for example, any cost".
The aspects of "impartiality" are always stigmatized but never resolved! Both with the tax reform (absolutely useless study commissions and only for apparent democracy) and with the “Cartabia Law”, everything has been done! as long as nothing changes!
Add to that and it's not trivial! That the crystal clear example of illegality does not come from the "subject" but from the State which must protect and respect and enforce constitutional rights!
The economic treatment of tax magistrates and of all those who, in many guises, ensure the functioning of JUSTICE in Italy is shameful.
If Italy is to be the flagship of Western democracies, let the State immediately set a good example! Respect the acquired and acquired rights of an entire functioning structure at your service! Behave correctly if you want to demand, as it should be, respect from the citizen!
It is positive to have provided for a full-time professional judge who must be fairly paid but no longer dependent on the MEF but on the Presidency of the Council of Ministers.
Incidentally, having known the Anglo-Saxon reality for several years, I can only specify that there is an opposition between two bodies, the ordinary courts, and the administrative tribunals.
The latter are bodies created by the law based on specific needs and form, in their diversity from each other, a continuum between jurisdiction and administration: they are an emanation of the latter, but decide on the merits, being then the courts (Court of Appeal and Supreme Court) used only for questions of law.
In the case of taxation, the tribunals are the Tax Chamber of the First-Tier Tribunal, made up of professional judges and partly of honorary judges, and the Upper Tribunal, which however is competent only for questions of law.
This system replaced:
1. the General Commissioners of Income Tax, who had inspired the original Italian commissions for their diffusion (they operated at the local level) and composition (the members were citizens indicated by local advisory committees), as well as for their dependence on the tax administration;
2. the Special Commissioners, true law experts, whose organization depended on the Ministry of Justice;
3. the VAT and Duties Tribunals, also composed of tax law experts and also assisted by the Ministry of Justice.
The framework of tax justice in the United Kingdom has therefore settled on organs in an intermediate position concerning those that preceded them, seeking a compromise between professionalism and the participation of subjects who are not legal experts and guaranteeing within the system a judge of legitimacy, which previously was only external to the system (the courts).
In the United Kingdom, an appeal, known as an "appeal", is allowed before the Tax Chamber against assessment, collection, and sanctioning deeds. The previous system based on General and Special Commissioners has been replaced for all types of direct and indirect taxation by the First Tier Tribunal (FTT) and the Upper Tribunal (UT).
Standard and complex cases are transferred to London, Manchester, or Edinburgh.
Against the decisions of the first-instance tax courts, it is possible to appeal to the Courts of Appeal and then – in exceptional cases – to the Supreme Court (which replaced the House of Lords).
In short and I conclude! May the Italian Government have the courage to itself respect the constitutional principles if it intends to offer the citizen a real Tax Justice worthy of the name and the importance it needs.
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