Judgment No. 63 of 2026
Signed: Giovanni AMOROSO, President Giovanni PITRUZZELLA, Judge Rapporteur
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The Specialised Division for Immigration, International Protection and Free Movement of EU Citizens of the Ordinary Court of Turin, sitting as a single-judge bench, raised a question as to the constitutionality of Article 3-bis of Law No 91/1992, introduced by Article 1(1) of Decree-Law No 36/2025, as converted into law, limited to the words “even before the date of entry into force of this Article” and to the conditions laid down in letters a), a-bis) and b).
Judgment No. 50 of 2026
Signed: Giovanni AMOROSO, President Luca ANTONINI, Judge Rapporteur
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in proceedings concerning the constitutionality of Article 21-bis of Legislative Decree No 74 of 10 March 2000 (New rules on offences relating to income tax and value added tax, pursuant to Article 9 of Law No 205 of 25 June 1999), introduced by Article 1(1)(m) of Legislative Decree No 87 of 14 June 2024 (Reform of the tax penalty system, pursuant to Article 20 of Law No 111 of 9 August 2023), initiated by Division 3 of the Second Instance Tax Court (Corte di giustizia tributaria di secondo grado) of Piedmont and by Division 13 of the First Instance Tax Court (Corte di giustizia tributaria di primo grado) of Rome, respectively with referral orders of 10 March 2025 and 16 June 2025, registered as Nos 79 and 256 in the 2025 Register of Referral Orders and published in Official Journal of the Italian Republic Nos 19 and 51, first special series 2025. Having regard to the entry of appearance filed by A.R., as well as the statements in intervention filed by the President of the Council of Ministers; after hearing Judge Rapporteur Luca Antonini at the public hearing on 27 January 2026; after hearing Counsel Alfonso Celotto for A.R. and State Counsels Erica Farinelli and Gianna Maria De Socio for the President of the Council of Ministers; after deliberation in chambers on 23 February 2026.