On Friday 2 September, the European Parliament reported that Italian Filippo Dinacci had filed a petition about his country’s tax judges in November 2021. On behalf of the European Association of Tax Judges, he outlined the problems for Italian tax judges, indicating that they are treated differently from ordinary, administrative and Court of Auditors judges.
He argues that their remuneration levels are inadequate and not in line with those of other civil servants performing similar and comparable functions, adding that they do not enjoy contributory insurance and social benefits, despite being appointed permanently.
He has therefore asked the EU to investigate whether there are grounds for an infringement procedure for unlawful discrimination against tax judges, who are treated much less favourably than their colleagues.
The European Commission, which responded in July, is asking the petitioner to submit additional information. It states that there are two categories of tax judges in Italy: those who perform their duties as professional magistrates and those who perform their duties in addition to their other professional work as lawyers or accountants.
The regulation of tax advisers has already been discussed in the European Parliament (see EUROPE 13005/12). (Original version in French by Anne Damiani)