Constitutional Court redefines a new balance between the tax authorities and taxpayers

Milan – “The Constitutional Court’s ruling No. 50/2026 on Article 21‑bis of Legislative Decree 74/2000 helps to breathe life into tax law”. This was the message delivered by Luca Antonini, Vice-President of the Constitutional Court, during the webinar organised by the  ETS Foundation for Accountancy Studies, chaired by Antonio Canu, which focused on the ruling’s impact on the balance between tax proceedings and criminal proceedings.

According to Antonini, tax law is gradually moving away from a state-centred approach towards a model based on fair cooperation between the authorities and taxpayers. He stressed that the duty to pay taxes must be regarded as an “absolute duty of solidarity” because citizens’ fundamental rights are funded by tax revenue. From this perspective, the ruling aims to simplify the relationship between criminal and tax proceedings, giving greater weight to a final criminal acquittal and reducing the interpretative uncertainties that have characterised the system for years.

Raffaele Tuccillo, Vice-President of the Presiding Council of Tax Justice, opened the institutional debate, highlighting its topicality and the scientific value of the initiative. Tuccillo emphasised that the dialogue among the Constitutional Court, the tax judiciary, and professionals presents an opportunity for in-depth analysis and collaboration, including future training activities within the tax judiciary.

Roberto Proietti, President of the Tax Court of Rome, spoke of the practical implications of the decision. He explained that the tax judge must apply the principles laid down by the Constitutional Court, recognising the effectiveness of a final criminal acquittal, except for the exceptions identified by the Court itself, such as those linked to legal presumptions or cases in which evidence is inadmissible in criminal proceedings. He also recalled that the taxpayer must prove the identity of the facts and of the persons involved and produce the final acquittal judgment in order for the effect provided for by Article 21‑bis to apply, while some interpretative issues remain open, on which the Court of Cassation sitting in Joint Sections will be called to rule.

During the webinar, Giorgio Silenzi — a chartered accountant with the Frosinone Association and an expert in tax law — also spoke, offering an in‑depth look at the operational impact of the reform for practitioners and the coordination between criminal and tax proceedings in defence work.

In his introduction, President Canu highlighted how the Constitutional Court’s ruling represents a development poised to have a profound impact on the defence strategies of businesses and taxpayers, and offered a comparison among the Constitutional Court, the tax judiciary, and legal professionals to clarify its systemic and practical implications.