Dialogue between national and supranational courts in the tax system: a series of meetings in Varese, Brescia and Milan

The series of study sessions entitled ‘The dialogue between national and supranational courts in tax law’ gets underway on Friday 25 September at the University of Insubria. Spanning three days across Varese, Brescia and Milan, the event will focus on the interaction between national and supranational jurisdictions in tax matters.

The first day will take place in the Aula Magna at Via Ravasi 2 in Varese and will be devoted to the theme ‘The dialogue between the Constitutional Court and the Court of Cassation on tax matters’. The event will bring together academics, judges and scholars to explore the relationship between the two courts and its implications for the tax system.
The morning session, from 9.30 am to 1 pm, will be chaired by Professor Franco Gallo, President Emeritus of the Constitutional Court, whilst in the afternoon, from 2.30 pm to 5.30 pm, the session will be chaired by Maria Cristina Pierro, Rector of the University of Insubria. Professor Gallo will deliver the closing remarks at 6 pm.
The presentations will focus on interpretative judgements and the dialogue between the Constitutional Court and the Court of Cassation; the effects of constitutional decisions on tax matters; the principles of proportionality and reasonableness; penalties and the exclusion of evidence; the relationship between final criminal judgements and tax proceedings; and preliminary rulings referred to the Court of Cassation.

The series will continue on Friday 2 October at the University of Brescia with a session entitled ‘The primacy of the European Union: the General Court, the Common Court and the Constitutional Court’, focusing on the relationship between national law and European Union law and the role of the Court of Justice of the European Union.

The third session will take place on Friday 6 October at the University of Milan, in Lecture Theatre 113 at Via Festa del Perdono 3, and will focus on ‘The contribution of the ECHR to the establishment of a uniform framework of safeguards’. The discussion will focus, amongst other topics, on the protection of taxpayers’ fundamental rights, the principles of legality, proportionality and non-discrimination, and the impact of European Court of Human Rights rulings on national court proceedings.
The Rector, Maria Cristina Pierro, will also take part in the final day, speaking alongside Professor D. Mazzagreco on the topic ‘The right to good administration in tax proceedings’.

The series thus provides a forum for scholars and experts to discuss the relationship between the courts and the various levels of protection – national, constitutional and European – that influence the development of the tax system.