EU opens infringement case against Italy over honorary tax judges

Brussels – Italy faces infringement proceedings over discrimination against honorary tax judges. The country came under scrutiny in March 2024, but even more than two years have not been enough to prevent the formal notice from being sent. The country and its government are being accused of “failing to align its legislation on honorary tax judges with EU labour law.” Tax judges deal exclusively with tax disputes between citizens and the public administration. 

Under Italian law, tax jurisdiction is exercised by both professional tax magistrates and honorary tax judges, who perform judicial functions on a part-time basis. Although a recent reform provides for the gradual replacement of honorary judges with professional magistrates, those currently in service may remain in office until they reach the retirement age of 70. Although they perform the same judicial functions and exercise jurisdiction over cases of the same nature and value, honorary tax judges are subject to less favourable working conditions in terms of holidays, pensions, and social security rights, as well as lower pay. 

The Commission considers that this differential treatment is incompatible with EU labour law, and, in particular, contrary to three regulations: the part-time work directive, the working time directive and the directive on pregnant workers. Italy now has two months to rectify the situation and convince the European Commission not to proceed further with the proceedings. This is not the first time that Italy’s “honorary” system for judges has been called into question: Italy has had as many as two separate infringement proceedings opened concerning honorary magistrates, one of which reached the Court of Justice.