Hearings on paper at the Cassation Court until 31 december 2021
The freeze on public hearings until 31 December 2021 affects not only the tax proceedings before the Tax Commissions, but also the proceedings in the Supreme Court.
Since 2016, however, a public hearing in the Supreme Court of Cassation has only been provided for in special cases, for example when the discussion is rendered opportune by the particular importance of the question of law on which the Court must give a ruling.
Whereas, as a rule, hearings are held in chambers with only the exchange of briefs between the parties.
Dario Augello and Gabriella De Mattia analysed the different types of hearings in the Court of Cassation and the case-law procedure envisaged until 31 December 2021.