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MAGISTRATURA TRIBUTARIA, CAMBIA LO STATUS DEI GIUDICI: IN GAZZETTA IL D.LGS. N. 149/2026


È stato pubblicato nella Gazzetta Ufficiale n. 185 dell?"11 agosto 2026 il Decreto legislativo 7 agosto 2026, n. 149, che interviene sull?"ordinamento della giurisdizione tributaria dando attuazione alla legge delega per la riforma fiscale n. 111/2023. Il provvedimento introduce una disciplina organica dello status dei magistrati tributari, avvicinandola, per quanto compatibile, a quella prevista per i magistrati ordinari.Tra le principali novità rientra l?"istituzione del ruolo unico nazionale dei magistrati tributari delle Corti di giustizia tributaria, affidato all?"Organo di autogoverno della magistratura tributaria. Il decreto interviene inoltre sui decreti legislativi n. 545/1992 e n. 175/2024 per definire il nuovo quadro giuridico e disciplinare gli istituti applicabili ai magistrati tributari.Particolare rilievo assume anche il coordinamento con le disposizioni che regolano le altre magistrature. Il D.Lgs. n. 149/2026 estende infatti, nei limiti della compatibilità, alcune regole già previste per la magistratura ordinaria, amministrativa, militare e contabile, tra cui quelle relative a ferie, aspettativa, incompatibilità extra-giurisdizionali e collocamento fuori ruolo.Vengono inoltre disciplinati il divieto di svolgere attività arbitrale e l?"obbligo di collocamento fuori ruolo o in aspettativa retribuita in presenza di determinati incarichi presso istituzioni, organi ed enti pubblici, anche di livello nazionale o internazionale.Il decreto completa così il percorso di riordino dell?"ordinamento della magistratura tributaria, rafforzandone l?"autonomia e uniformandone progressivamente lo status a quello delle altre magistrature. Fonte: https://www.dgt.mef.gov.it
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