Giurisdizione tributaria e spese pubbliche

A recent order and a parliamentary investigation shed light on a consistent trend in our legal system, recently exacerbated by the pandemic: the extension of the tax jurisdiction to disputes over public expenditures. Its characters and implications — in terms of effectiveness of protection and violation of the ban on the establishment of special courts — are critically considered. It is pointed out that the deed of recovery, to which the tax jurisdiction is attached, does not impose any taxation, nor does it claim back tax benefits: it only demands the restitution of undue public resources. The issue therefore arises as to whether tax courts can legitimately assess disputes on expenditure-based credits as well, or whether all these disputes, which basically concerns public expenditures, shall be more properly judged by civil or administrative courts (depending on the protection demanded).