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Specialised courts - Italy

Ez az oldal gépi fordítás eredménye – a fordítás minőségét nem áll módunkban garantálni.

Az értékelés alapján ennek a fordításnak a minősége:

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This section provides you with information on the organisation of specialised courts in Italy.


Special jurisdiction — introduction

Italian justice is administered in the name of the Italian people and judges — for constitutional reasons — are subject only to the law. According to Article 102 of the Italian Constitution, the judicial function is exercised by ordinary magistrates established and governed by the rules on the judicial system: this means that special judges or special judges (other than those expressly provided for) may not be set up. They can only be set up in the ordinary Chambers of Chambers specialised in certain matters, including with the participation of suitable citizens who are not parties to the judiciary. However, the Constitution itself provides for cases of judicial bodies which are not part of the judicial system (the ordinary judiciary).

Specialised courts

The Italian jurisdiction is declined, as regards civil law affairs (in the broad sense), in ‘ordinary’ justice and ‘administrative’ courts. The administrative courts have jurisdiction to protect the public administration of legitimate interests and, in particular matters specified by law, also of individual rights: administrative courts are the Regional Administrative Court (TAR) — which is at first instance — and the Council of State (which is the appellate court). The ordinary courts have jurisdiction in matters relating to ‘subjective rights’; administrative jurisdiction is competent for matters relating to “legitimate interests”. The administrative justice code — which also includes the assumptions of competence — is contained in Legislative Decree No 104 of 2010. Link opens in new windowThe Administrative Justice Code (G.A.) is available (free of charge) in English, French and German.

An additional court of law is that of the accounting jurisdiction: the Court of Auditors has jurisdiction in matters of public accounting and other matters specified by law. The Code of Accounting is contained in Legislative Decree No 174 of 2016.

In Italy, there is also a tax jurisdiction, the procedural rules of which are laid down in Legislative Decree No 546 of 1992. The tax jurisdiction is exercised by the provincial tax commissions (courts of first instance) and by the regional tax commissions (appeal courts). All disputes concerning taxes of all kinds and species, in any event referred to as such, including regional, provincial and municipal fees and the contribution to the National Health Service, the subposts and the additional ones, the relevant penalties, and any other charges, and any other charges, belong to the tax jurisdiction.

A breach of the law (Article 111 of the Constitution) shall always be open to appeal to the Court of Cassation against judgments rendered by the special courts.

Last update: 01/02/2018


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Last update: 18/10/2019