Published in the Official Journal, General Series, n. 275 of 26 November 2025 on decree of the Ministry of Economy and Finance of 24 November 2025with the technical-operational rules relating to remote hearings in the tax process.
In summary:
- remote hearings as part of the tax process they will take place via the Microsoft Teams platform and the devices used must comply with the specific technical and safety characteristics published on the MEF website dedicated to the Department of Tax Justice
- the audiovisual connection must ensure the mutual visibility of people who participate in the hearing and the opportunity to listen what is said, to guarantee the parties’ right to be heard
- at least 3 days before the hearingthe secretarial office of the Tax Court of Justice sends a communication to the party’s email address That requested remote connectionwith the link to participate in the remote hearing, the notice of the time of the meeting
- the link will be different for each hearing, strictly personal and not transferable to third parties (apart from the delegated defender)
- in case of failure of the connection, the hearing is suspended and, in the event that it is impossible to restore the connection, it will be postponed
- the Recording of hearings is prohibited
- il the electronic trial report is signed with a qualified electronic signature or digital signature by the President or the single judge and the secretary of the hearing and contains the verification of the identity of the participants, upon presentation of the identity document, and of their willingness to participate in the hearing remotely.
The rules apply to remote hearings whose communications are sent starting from 01 December 2025.
The previous methods of participation in remote hearings remain unchanged (identified by decree of the Director General of Finance of 11 November 2020), communications for which are sent until 30 November 2025 with reference to hearings to be held by 31 December 2025; from the date of entry into force of the decree (with the exception of the exception expressed above), the decree of the general director of finance of the MEF of 11 November 2020 is in any case repealed.
