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.本研究旨在探讨纳税人在税务程序中是否享有事前听证权，以及侵犯该权利所产生的法律后果。本文作者针对该项权利，从该议题的肇始直至最高法院的最新裁判，展开了法教义学与司法判例双重分析。鉴于判例法存在分歧，意大利最高法院近期作出裁决：与欧共体法不同，该国国内法并未将辩护权作为一项一般性原则。因此，在涉及未协调税收征管的税务程序中，意大利税务机关并无义务尊重纳税人的听证权，且该等行为并不会导致税务程序无效。