Art.6 della CEDU, diritti fondamentali e processo tributario: una riflessione teorica.

In spite of recent openings the European Court of Human Rights has always considered the Article 6, § 1, of the Convention not applicable to the tax proceedings, because tax matters still form part of the “hard core” of public-authority prerogatives. However, this exclusion is hardly compatible with the nature and structure of the right to a fair trial. If this right is a fundamental right (with the typical nature and structure of these rights), we need to ask whether the public-authority prerogatives can restrict its range, and this question is strictly connected with theoretical issue concerning the extension of the limits of the fundamental rights. In fact, if we could say that a fundamental right “withstands” the public-authority prerogatives, we also could say that the position kept by the Court is quite controversial. This article deepens the study behind this issiue.