In line with the objectives of the National Recovery and Resilience Plan NRRP such as improving the quality of tax sentences and reducing litigation at the Court of Cassation a comprehensive reform of the tax justice system and process was implemented in 2022 This reform focuses primarily on revising the structure of the special tax justice bodies with the establishment of a full time professionally qualified tax judge selected through competitive examination This new structure marks an important step toward formal equality with other magistrates but it does not resolve all critical issues In particular although desirable the decision to sever the link of dependence on the Ministry of Economy and Finance to constitute it in the hands of the Ministry of Justice was lacking reinforcing the doubts already expressed for some time in terms of the independence and impartiality of the judge The contribution also highlights how the Constitutional Court while acknowledging the sensitivity of the issue has so far avoided taking a decisive stance In closing the paper reflects on future prospects including the potential introduction of artificial intelligence systems into judicial decision making highlighting the risks this would entail in terms of respect for constitutional principles and taxpayer protection.