The Constitutional Court and tax justice: the slow process of tax judges aligning themselves with ordinary judges. Reflections on Constitutional Ruling No. 204 of 2024

Abstract

In its judgment no. 204 of 2024, the Italian Constitutional Court declared inadmissible three separate questions of constitutional legitimacy concerning the institutional and organizational regulation of tax justice, as set out in legislative decree no. 545/1992 and recently amended by law no. 130/2022.  This paper, starting from the decision-making form adopted by the Court and the context in which the ruling was issued, aims to investigate the possible substantive meaning underlying the absence of a decision on the merits