Il principio del contraddittorio nel procedimento tributario: brevi riflessioni sull’evoluzione della giurisprudenza delle Sezioni Unite della Corte di Cassazione

This work aims to analyse the question whether or not taxpayers have the right to
a prior hearing during the procedure of tax proceeding and the consequences of its
violation. The author makes a doctrinal and jurisprudential analysis of the above
mentioned right, from the rising of this matter until the most recent judgments of the
Supreme Court. Because of the contrast of case-law, recently the Supreme Court
ruled that there isn’t the right of the defence as a general principle in the national law,
unlike Community law. So in the procedure of tax proceeding involving nonharmonised
taxation, Italian Tax Authorities are not obliged to respect the taxpayer’s
right to be heard and such behaviour doesn’t cause of voidness.