JUDGMENT NO. 189
YEAR 2024
ITALIAN REPUBLIC
IN THE NAME OF THE ITALIAN PEOPLE
THE CONSTITUTIONAL COURT
composed of:
President: Augusto Antonio BARBERA
Judges: Giulio PROSPERETTI, Giovanni AMOROSO, Francesco VIGANĂ’, Luca ANTONINI, Stefano PETITTI, Angelo BUSCEMA, Emanuela NAVARRETTA, Maria Rosaria SAN GIORGIO, Filippo PATRONI GRIFFI, Marco D'ALBERTI, Giovanni PITRUZZELLA, Antonella SCIARRONE ALIBRANDI,
has rendered the following
JUDGMENT
in the proceedings concerning the constitutional legitimacy of Article 1, paragraphs 198, 200 and 201, of Law No. 197 of 29 December 2022 (State Budget for the fiscal year 2023 and multi-year budget 2023-2025), referred by orders of 11 January 2024 from the Regional Tax Court of Second Instance of Calabria and of 25 and 29 January 2024 from the Regional Tax Court of Second Instance of Lazio, Fourteenth Section, registered respectively under numbers 31, 59, 60, 61, 62 and 63 of the Register of Orders 2024 and published in the Official Gazette of the Republic, Nos. 11 and 17, first special series, of the year 2024, the hearing of which was set for the Chamber Council meeting of 29 October 2024.
Having examined the pleadings of the President of the Council of Ministers;
having heard the Reporting Judge Stefano Petitti at the Chamber Council meeting of 30 October 2024;
having deliberated at the Chamber Council meeting of 30 October 2024.
Facts
1. - By order of 11 January 2024, registered at no. 31 Reg. Ord. 2024, the Regional Tax Court of Second Instance of Calabria raised questions of constitutional legitimacy:
a) of Article 1, paragraph 198, of Law No. 197 of 29 December 2022 (State Budget for the fiscal year 2023 and multi-year budget for the three-year period 2023-2025): "insofar as it provides that in pending disputes at any stage and degree, in the event of filing [of a copy of the application for facilitated settlement and payment of the amounts due or of the first installment] pursuant to paragraph 197, second sentence, the proceedings are declared extinguished by order of the Section President or by order in Chamber Council if the date of the decision has been set,” for violation of Articles 3, 10, 11, 23, 24, 53, 80, 81, 97, first paragraph, and 111 of the Constitution, of Article 113 of the Treaty on the Functioning of the European Union (TFEU), of Articles 6, 13 and 17 of the European Convention on Human Rights (ECHR) and of Article K.3 of the Treaty on European Union (TEU); "insofar as it provides that the declaration of extinguishment takes immediate effect, prior to and during the period set for the tax authority to decide on the possible denial of the application for facilitated settlement,” for violation of Articles 3, 23, 24, 53, 97, first paragraph, and 111 of the Constitution, of Article 113 TFEU, of Articles 6, 13 and 17 ECHR and of Article K.3 TEU;
b) of Article 1, paragraphs 200 and 201, of Law No. 197 of 2022, for violation of Articles 3, 23, 24, 53, 97, first paragraph, and 111 of the Constitution, and of Articles 6, 13 and 17 ECHR.
2. - The referring Court explains that it is seized of the appeal brought by the Revenue Agency against the judgment which upheld the appeal brought by a taxpayer against a tax assessment notice.
The appellee, upon appearing, filed the application for facilitated settlement of pending tax disputes, submitted pursuant to Article 1, paragraphs 186 to 202, of Law No. 197 of 2022, as well as certification of payment of the amount of €371.00, requesting that the proceedings be declared extinguished.
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