Dovrebbe ritenersi ormai acquisita l’utilità di una fiscalità partecipata, nel segno della quale sono rinvenibili non pochi interventi legislativi anche in tema di metodi alternativi di risoluzione delle liti tributarie. L’idea, condivisibile, è che il coinvolgimento del contribuente nell’accertamento dovrebbe consentire alle parti del rapporto d’imposta di risolvere, anche nell’interesse della collettività, le eventuali divergenze prima ancora della definizione dell’obbligo, “disinnescando” al suo sorgere ogni conflittualità. Contemporaneamente, tuttavia, il legislatore medesimo e, talvolta la giurisprudenza, hanno depotenziato queste garanzie relativizzandole. Si evidenziano, pertanto, alcune criticità, esaminando effetti e conseguenze del mancato contraddittorio procedimentale in diverse ipotesi di stretta attualità. Nowadays, the taxpayers’ involvement in tax assessments is undoubtedly fundamental and this is testified by various legislative interventions on ADRs in tax matters. The taxpayer’s involvement in tax assessments shall facilitate the parties to reach an agreement on potential controversies, avoiding the rise of any conflict. To this purpose, Italian tax law provides mechanisms of intervention in the tax assessment proceeding and tools for preventing conflicts between the taxpayer and the Tax Authorities. At the same time, these guarantees have been progressively weakened by the lawmaker and, sometimes, also by the Tax Courts. In fact, several dangerous “automatic” mechanisms have been introduced even in the ADRs, which may jeopardise the audi alteram partem principle. Certain recent decisions seem to put a “scale of value” that was apparently untouchable. The survey will, therefore, analyse the possible negative effects of the tax notice issued in violation of the time limits provided by Art. 12, para. 7, Taxpayer’s Bill of Rights; the judicial creation of abuse of law in tax matters; the risks linked to the improper use of standardized tax assessments; the criticizable reasonableness of anticipation of judicial protection expressed by the forms of so called facultative appeal and, finally, some remarks on the “tax mediation” provided by Art. 17-bis, which has been introduced in the Statute governing the tax trial.
IL CONTRADDITTORIO TRIBUTARIO IN FUNZIONE DEFLATTIVA: UNA “PREMESSA/PROMESSA” CHE NON PUÒ ESSERE TRADITA. AUDI ALTERAM PARTEM IN TAX PROCEEDINGS AS A TOOL FOR REDUCING TAX TRIALS: AN UNBETRAYABLE "PREMISE/PROMISE".
NICOTINA, Ludovico
2014-01-01
Abstract
Dovrebbe ritenersi ormai acquisita l’utilità di una fiscalità partecipata, nel segno della quale sono rinvenibili non pochi interventi legislativi anche in tema di metodi alternativi di risoluzione delle liti tributarie. L’idea, condivisibile, è che il coinvolgimento del contribuente nell’accertamento dovrebbe consentire alle parti del rapporto d’imposta di risolvere, anche nell’interesse della collettività, le eventuali divergenze prima ancora della definizione dell’obbligo, “disinnescando” al suo sorgere ogni conflittualità. Contemporaneamente, tuttavia, il legislatore medesimo e, talvolta la giurisprudenza, hanno depotenziato queste garanzie relativizzandole. Si evidenziano, pertanto, alcune criticità, esaminando effetti e conseguenze del mancato contraddittorio procedimentale in diverse ipotesi di stretta attualità. Nowadays, the taxpayers’ involvement in tax assessments is undoubtedly fundamental and this is testified by various legislative interventions on ADRs in tax matters. The taxpayer’s involvement in tax assessments shall facilitate the parties to reach an agreement on potential controversies, avoiding the rise of any conflict. To this purpose, Italian tax law provides mechanisms of intervention in the tax assessment proceeding and tools for preventing conflicts between the taxpayer and the Tax Authorities. At the same time, these guarantees have been progressively weakened by the lawmaker and, sometimes, also by the Tax Courts. In fact, several dangerous “automatic” mechanisms have been introduced even in the ADRs, which may jeopardise the audi alteram partem principle. Certain recent decisions seem to put a “scale of value” that was apparently untouchable. The survey will, therefore, analyse the possible negative effects of the tax notice issued in violation of the time limits provided by Art. 12, para. 7, Taxpayer’s Bill of Rights; the judicial creation of abuse of law in tax matters; the risks linked to the improper use of standardized tax assessments; the criticizable reasonableness of anticipation of judicial protection expressed by the forms of so called facultative appeal and, finally, some remarks on the “tax mediation” provided by Art. 17-bis, which has been introduced in the Statute governing the tax trial.Pubblicazioni consigliate
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