In Order No. 1144 of 16 January 2025, the Tax Section of the Court of Cassation examined the binding effect of criminal judgments in tax proceedings under Article 21-bis of Legislative Decree 74/2000, introduced by Legislative Decree 87/2024.

Binding effect and evidentiary value are different

Res judicata binds the assessment of facts within the statutory limits; it is not simply the possibility of using a judgment as evidence. The mechanism examined concerns final acquittals following trial, on the grounds that the alleged fact did not occur or the defendant did not commit it, involving the same material facts considered in the tax proceedings.

Decisions at the preliminary stage

Official headnote Rv. 673691-01 excludes that binding effect for a final decision by the preliminary investigations judge, even where the formula states that the alleged fact did not occur. The Court refers to the legislature's choice and the different evidentiary basis of the decision. This does not mean that all preliminary decisions are superficial assessments.

The Constitutional Court's clarification in 2026

In paragraphs 30.1.1–30.1.3 of judgment 50/2026, the Constitutional Court explains that the binding effect may also cover acquittals based on insufficient or contradictory evidence. It identifies limits where specific statutory tax presumptions apply without a positive finding that the fact did not occur, or where the acquittal rests exclusively on evidence being inadmissible in criminal proceedings although usable under tax rules. The identity of the facts and the particular conditions must therefore be checked; no automatic effect follows from every acquittal.

Official sources: Corte di cassazione, Rassegna del Massimario; Corte costituzionale.