L’art. 12 dello statuto ed il contraddittorio “endoprocedimentale”tributario: una questione ancora aperta

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Abstract

the united sectionof the Supreme Court of Cassazione, according with theprinciples established by EU Court of Justice, have recently stated the principle of respect for the rights of the defense and, in particular, the right of every tax-payer to be heard during the tax assessment administrative procedure. Therefore,the widely discussed issue seems to have reached a conclusion. However, a re-cent judgment of VI Section of the Supreme Court of Cassazione has reopenedthe apparently closed issue. The VI Section asked the United Sections to clarifywhether the source of the established principle can be found in the art. 12 of theL. 212/2000 and to clarify the applicative extension of this rule. These recent is-sues lead to some more reflections; in particular we need to ask whether, ac-cording to the principles recently stipulated by the L. 23/2014, the right of everytaxpayer to be heard during the tax assessment administrative procedure is a re-ally basic principle in our legal system, in the field of taxation, and whether thesource of this right can be really found in the L. 212/2000. If we agree, we evenneed to analyze the consequences of failure to comply with this principle. Thisessay offers a possible solution to these issues; probably we may simply find inthe articles 10 and 12 of the L. 212/2000 the source of the principle concerningthe right of every taxpayer to be heard during the tax assessment administrativeprocedure, and it could even lead to a solution about the consequences of fail-ure to comply with this principle
Lingua originaleItalian
pagine (da-a)313-360
Numero di pagine48
RivistaDIRITTO E PROCESSO TRIBUTARIO
Volume2
Stato di pubblicazionePublished - 2015

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