It is the second level of judgment which allows the re-examination of the case on which the Judicial Authority in the first level has already ruled with a sentence. This is a burden with a so-called devolution effect which transfers the decision on the entire dispute to the Judge of the second instance without specific limitations regarding the grounds for appeal. For civil judgments the competent judge is the Court of Appeal, for tax judgments the Regional Tax Commission, for administrative judgments the Council of State.

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