Within the framework of the significant recently enacted changes concerning the judicial tax system, it has been introduced the possibility to settle tax disputes pending before the Court of Cassation as of 15 July 2022 and those disputes for which the appeal to the Court of Cassation has been notified by 16 September 2022.
Law No. 130 of 31 August 2022, published in the Official Gazette No. 204 of 1 September 2022, introduced significant changes in the area of the judicial tax system, in order to pursue the objectives identified by the National Recovery Plan (Piano nazionale ripresa resilienza – PNRR), approved by the Italian government in 2021 to give new economic impetus to the country.
