In the period October-December 2023, the appeals received in total at the Courts of Tax Justice (CGT) were 41.699, of which 32.471 at first instance and 9.228 at appeal, a decrease compared to what was recorded in the same period of 2022 (-26,13 .14.750%, equal to -28,57 disputes). This is what emerges from the latest Mef report. In particular, there was a decrease in new disputes both in the first (-16,04%) and in the second degree of judgment (-5,3%). The overall value of new appeals, equal to 33,55 billion euros, decreases on an annual basis by 6,03% in first instance, and by 59.697% in appeal. In the same period, a total of 43.713 disputes were resolved, of which 15.984 in first instance and 2,90 in appeal, with a trend decrease in decisions filed equal to 1.782% (-2022 disputes) compared to the corresponding quarter of 5,52. Specifically, records a decrease in decisions in the first degree (-5,07%) but an increase in the level of appeal (+XNUMX%).
The number of appeals presented in the last quarter of 2023 amounted to 32.471, recording a decrease of 28,57% (-12.987 appeals) compared to the same quarter of 2022 and a marked increase of 53,35% (+11.296 appeals) compared to to the data found in the fourth quarter of 2021. I The comparison with the fourth quarter of 2022 shows a strong decrease in new disputes towards the AE-Collection (-39,39%), the Territorial Authorities (-26,02%), and towards the Revenue Agency (-24,66%), less marked towards the Other Bodies (-16,92%) and the Customs and Monopolies Agency (-9,12%).
The distribution of new disputes by tax authority highlights, compared to the same quarter of 2022, a decrease in disputes towards all entities: AE-Collection (-40,22%, equal to -6.587 appeals), Revenue Agency (-23,57, 2.017%, equal to -22,79 appeals), Territorial Bodies (-1.855%, equal to -16,31), Customs and Monopolies Agency (-53%, equal to -13,89 appeals), Other Bodies (-566 %, equal to -XNUMX appeals).
Among the tax authorities that record the highest percentage of completely favorable outcomes is the Customs and Monopolies Agency with 51,46%, whose economic value (equal to 53,85 million) constitutes 59,94% of the overall value of the settled disputes in which the same organization is a party.
