Published on the last days of April, Ordinance n. 153/18 has changed the Internal Regulation of the Administrative Tax Appeals Council (“CARF”). Most of the changes are related to the management of the Council and are still pending internal regulation.

CARF can now rule proceedings in batches, gathered by matter in one leading case that best represents the legal controversy. This measure, if well managed, can result in more uniform and faster rulings. If improperly managed, however, it may negatively affect cases with particular elements or different characteristics from the leading case.

The Ordinance also determines that CARF should inform in advance if a proceeding is removed from the Agenda but does not establish a term to do so. As to eventual disqualifications or recusals, it specifies they should be informed by the Judge at least five days before the ruling.

Regarding Judges that had acted as lawyers in Law Firms, the Ordinance reduced the mandatory disqualification or recusal period to rule on proceedings involving former clients from five to two years.







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