The judging panels of the Administrative Council of Tax Appeals (CARF) have an even number of judges, so that taxpayers and tax authorities have equal representation. Nevertheless, it is clarified that, according to the internal regulation, the vote of the representatives of the Taxpayers and the Treasury is free, and it is not stated that they will always vote in favor of their represented parties, but that a technical and impartial analysis of each demand is performed. CARF's jurisdiction is to judge first instance appeals ...
