Judgment No. 936 of 2025: Recognition of Res Judicata in Tax Proceedings

The recent judgment No. 936 of January 15, 2025, issued by the Court of Cassation, represents a significant step in Italian jurisprudence regarding the res judicata effect of criminal judgments in the context of tax law. The Court addressed the issue of the applicability of Article 21-bis of Legislative Decree No. 74 of 2000, introducing an important novelty: the res judicata effect of acquittals in criminal proceedings also extends to cases where such judgments became final before the entry into force of the new provision.

Regulatory Context and the Judgment

Article 21-bis of Legislative Decree No. 74 of 2000, recently updated by Legislative Decree No. 87 of 2024, establishes that acquittals in criminal proceedings, issued in a trial judgment, have a res judicata effect in tax proceedings. This means that a taxpayer, already acquitted of a tax crime, cannot be convicted in tax proceedings for the same facts.

In general.

The Court specified that this new rule, classified as 'ius superveniens', also applies to cases where the criminal acquittal judgment became final before Article 21-bis became effective. This aspect is crucial, as it implies that taxpayers' rights are protected retroactively, provided that on the date of the rule's entry into force, the Cassation appeal against the tax judgment was still pending.

Implications for Taxpayers

This judgment has several important implications for taxpayers and the Italian tax system:

• Legal Clarity: Greater legal certainty is provided to those acquitted of a tax crime, avoiding duplications of judgments on facts already examined.
• Protection of Rights: Taxpayers can feel more protected, knowing that a criminal acquittal will have a direct impact on tax proceedings as well.
• Efficiency of the Judicial System: Litigation cases are reduced, contributing to greater efficiency of the legal system.

Conclusions

Judgment No. 936 of 2025 represents an important evolution in the relationship between criminal law and tax law. By recognizing the res judicata effect of criminal acquittals, the Court of Cassation not only protects taxpayers' rights but also contributes to simplifying and making the judicial system more effective. This decision offers a clear indication of how the law can evolve to ensure greater justice and protection for citizens.