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RIFORMA GIUSTIZIA TRIBUTARIA: ISTITUITO IL RUOLO UNICO NAZIONALE DEI MAGISTRATI


Il Consiglio dei Ministri, nella seduta n. 175 del 22 maggio 2026, ha approvato, in esame preliminare, un decreto legislativo che introduce disposizioni in materia di ordinamento della giurisdizione tributaria. Il provvedimento attua la delega per la riforma fiscale, con specifico riguardo alla disciplina dello stato giuridico e del ruolo dei magistrati tributari, con l?"intento di avvicinarne, nei limiti della compatibilità, la disciplina a quella della magistratura ordinaria. Ruolo unico e nuovo assetto dello status dei magistrati Tra le principali novità figura l?"istituzione del ruolo unico nazionale dei magistrati tributari, tenuto dal Consiglio di presidenza della giustizia tributaria e pubblicato con cadenza annuale sul sito istituzionale. Viene inoltre definita in modo più strutturato la disciplina relativa a requisiti di accesso, incompatibilità, formazione continua, decadenza, dimissioni, riammissione in servizio, dispensa, aspettativa, garanzie, trasferimento d?"ufficio e partecipazione ai procedimenti sullo status del magistrato. Il decreto introduce anche un sistema organico di responsabilità disciplinare, con la tipizzazione degli illeciti e un impianto sanzionatorio graduato che va dall?"ammonimento fino alla rimozione, coordinando tali disposizioni con il testo unico della giustizia tributaria e con la disciplina applicabile alle altre magistrature. In questa fase, tuttavia, il decreto non interviene sul riassetto della geografia giudiziaria tributaria, rinviando tale profilo a un successivo provvedimento normativo. Fonte: https://www.governo.it
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