The Joint Sections of the Court of Cassation always allow the Revenue Agency's general decisions to be challenged before the Regional Administrative Court (TAR), recognizing the administrative judge's scope for intervention in tax matters.
The Joint Sections of the Court of Cassation have ruled that the general decisions by which the Revenue Agency implemented the contribution imposed on companies in the energy and oil sectors by Article 37 of Legislative Decree No. 21/2022 could and should be challenged before the administrative judge. The Court of Cassation has recently ruled in decisions Nos. 29023, 29026, 29035, 29042, 29059, 29072, 29083, 29093, 29103, and 29106 of 2023.
These decisions have a significance that goes beyond the specific case. The Joint Sections have clarified that general administrative acts adopted by the Revenue Agency to implement a provision establishing a tax, even if they merely provide operating instructions for tax payment, must be promptly challenged before the administrative judge.
The Court of Cassation has therefore recognized the existence of significant scope for intervention by the administrative judge, even in tax matters. It has been clarified that it is always possible to challenge the Revenue Agency's general acts before the administrative judge, without having to wait for the subsequent challenge of the tax acts before the tax judge.
Cintioli & Associati, with founding partner Professor Fabio Cintioli, along with partner Paolo Giugliano and Sacha D'Ecclesiis, assisted Q8, Iren Energia S.p.A., uBroker S.p.A., and another economic operator; Comandè Di Nola Restuccia and Fraccastoro, with founding partners Carlo Comandè and Giorgio Fraccastoro, who acted with attorneys Enzo Puccio and Clizia Calamita di Tria, assisted the companies of the ERG Group; Gianni & Origoni, with partners Antonello Lirosi and Elisabetta Gardini, assisted Esso Italiana S.p.A.; Grassi Law Firm, with partners Professors Stefano Grassi and Francesco Grassi, and Miccinesi Law Firm, with founding partner Professor Marco Miccinesi, and in collaboration with Professor Giulio Enea Vigevani, assisted Tamoil Italia S.p.A.; Police & Partners and Salvini e Soci, with founding partners Professor Aristide Police, together with partner Paul Simon Falzini, and Livia Salvini, together with partner Davide De Girolamo, assisted the companies of the Engie Group.