Riflessioni sulla giustizia tributaria e sulle prospettive di una sua riforma

Starting from the assumption that the function of tax justice is to protect legality in a subjective sense, as a guarantee for the taxpayer, the essay analyzes which are the preferable solutions to improve the system in the current historical and legal context, also in light of the findings of the Interministerial Commission chaired by Prof. Giacinto Della Cananea. The conclusion reached is that, pending the re-allocation of tax disputes to ordinary jurisdiction, the preferable solution is to give the special tax judge a professional status and place the organization of tax courts under the Ministry of Justice.