Tax disputes in Italy run before the corti di giustizia tributaria — the bodies renamed by the 2022 reform from the older “commissioni tributarie”. Tabella n. 23 covers first instance (corte di giustizia tributaria di primo grado, ex Commissione Tributaria Provinciale); Tabella n. 24 covers the appeal (corte di giustizia tributaria di secondo grado, ex Commissione Tributaria Regionale). Both tabelle carry five phases — the four canonical phases (studio + introduttiva + istruttoria + decisionale) plus a single dedicated fase cautelare — because suspension of the tax act pending the merits (sospensione cautelare under art. 47 D.lgs. 546/1992) is the everyday workhorse of tax litigation. The state-fee side runs on art. 13, comma 6-quater DPR 115/2002 (cross-referenced by D.lgs. 546/1992 art. 13), with its own banded scale that starts much lower than civil contributo unificatoItaly's unified court fee — a single banded charge payable to the state to register a case, scaling with the claim value. It is a court cost, separate from the lawyer's compenso.Glossary → — €30 for matters up to €2.582,28 — but ramps to €1.500 above €200.000.
Tax court — first instance
The first-instance tax court — challenges against acts of the Agenzia delle Entrate, Agenzia delle Dogane, riscossione bodies, comuni and other tax authorities. The case file covers avvisi di accertamento, cartelle di pagamento, dinieghi di rimborso, atti di contestazione di sanzioni, the lot.
You file it within the statutory ricorso window (typically 60 days from notification of the act under art. 21 D.lgs. 546/1992) once the obbligatoria pre-filing mediation (art. 17-bis, repealed by D.lgs. 220/2023 effective 4 January 2024 for new acts) is satisfied where applicable. The procedure runs documentary by default but the cautelare phase routinely surfaces because the contested act is provisionally enforceable.
Lawyer fee — Tabella n. 23 · art. 4, comma 5 DM 55/2014. Five-phase composite (studio + introduttiva + istruttoria + decisionale + cautelare), each phase a step-flat valore medio keyed to the value scaglione. The calculator returns the exact figure for the selected phase set. State court fee — DPR 115/2002 art. 13, comma 6-quater. Banded by claim value: €30 (≤ €2.582,28), €60 (€2.582,29–5.000), €120 (€5.000,01–25.000 and valore indeterminabile), €250 (€25.000,01–75.000), €500 (€75.000,01–200.000), €1.500 (> €200.000).
Compute this case in the calculatorTax court — appeal
The appellate tax court — review of first-instance judgments on questions of law and fact, with the same five-phase model as Tabella n. 23 but with higher valori medi reflecting the post-first-instance posture. Further recursive scrutiny (Cassazione) follows on questions of law only and runs under the civil Tabella n. 13 cassation regime.
You file it within the standard tax-appeal window (60 days from notification of the first-instance judgment, or six months “lungo” where no notification was made) under art. 51 D.lgs. 546/1992. The cautelare phase remains available on appeal — sospensione dell’esecutività della sentenza di primo grado under art. 52 D.lgs. 546/1992.
Lawyer fee — Tabella n. 24 · art. 4, comma 5 DM 55/2014. Same five-phase shape as Tabella n. 23 but with the appellate valori medi. The calculator returns the exact figure for the selected phase set. State court fee — DPR 115/2002 art. 13, comma 6-quater. Same bands as first instance (€30 / €60 / €120 / €250 / €500 / €1.500). The civil art. 13, comma 1-bis appello ×1,5 multiplier does not apply to the tributario CU — comma 6-quater amounts are flat per band at every degree.
Lawyer-side amounts are reference valuesA tariff figure that is advisory, not mandatory — a guide to what a fee customarily is, which the lawyer and client remain free to depart from. Every number Tarifo shows is a reference value.Glossary → for liquidazione giudiziale under DM 55/2014, not a binding minimumA tariff floor a court could once not go below. Several EU jurisdictions abandoned binding minimums after CJEU rulings; where that has happened, the same figures now serve only as reference values.Glossary → on the lawyer–client contract (D.L. 1/2012 art. 9; L. 247/2012 art. 13). Exception — equo compenso (L. 21 aprile 2023, n. 49): the parametri are a binding floor in engagements with banks, insurers, large enterprises and the public administration. Contributo unificato tributario under DPR 115/2002 art. 13, comma 6-quater is a tax and is not subject to 22% IVA or 4% CPA; lawyer fees attract 22% IVA on top, plus 15% spese forfettarie and 4% CPA per the Italian invoice stack. See the methodology page for the full encoding rules.