Italy's 2025 tax litigation reform introduces digitalization and automatic refunds

Italy's tax litigation reform significantly alters the process, aiming for speed and digitalization. Key changes include a single judge for lower value cases and a ban on new evidence in appeals. The reform introduces a fully digital tax process, remote hearings, and automatic refunds for successful taxpayers. It also allows for judicial settlements even at the Supreme Court level. These measures seek to balance taxpayer rights with fiscal needs, though concerns remain about digital competence and potential disadvantages for those with immediate documentation issues.