Yesterday, on 11 December 2023 at 5:30 p.m., a seminar entitled “Tax Delegation and Restorative Justice: A Possible Combination?” was held at the Palermo Golf Club – Villa Airoldi, organized by the Palermo Chamber of Tax Lawyers with the sponsorship of UNCAT (the National Union of Tax Lawyers) and the Palermo Bar Association.
The seminar, introduced by Angelo Cuva, President of CAT Palermo, was moderated by Avv. Daniele Giacalone, Vice President of CAT Palermo.
The debate featured contributions from Dario Greco, President of the Palermo Bar Association; Piergiorgio Morosini, President of the Palermo Court; Nicolò La Barbera, President of the Palermo Association of Chartered Accountants (ODCEC); and Accursio Gallo, Secretary of the National Forensic Congress Committee.
Interesting insights emerged from the presentations delivered by Francesca Romana De Vita, who analyzed Article 20 of the tax delegation law; Maria Bruccoleri, who discussed restorative justice and the prospects for criminal–tax reform; Salvino Pantuso, who addressed tax crimes in collection matters and the exclusion of punishability in cases of objective inability to pay taxes; and Renato Grillo, who examined the Cartabia reform and its impact on the statute of limitations and the notion of the minor significance of the offense under Article 131-bis of the Criminal Code.
The event was accredited for continuing professional education for lawyers. It was followed by the traditional Christmas Dinner of the Palermo Chamber of Tax Lawyers.

