RUSSO: Modifica dell'articolo 44 del decreto del Presidente della Repubblica 26 ottobre 1972, n. 636, concernente la revisione della disciplina del contenzioso tributario

This procedure concerns amendments to Article 44 of the Italian Presidential Decree No. 636 of 1972, which governs tax litigation. The aim is to update and potentially streamline the processes for resolving disputes between taxpayers and tax authorities. The changes will affect individuals and businesses involved in tax disputes, as well as the administrative and judicial bodies responsible for handling these cases within the Italian legal system.