Problemi aperti in tema di contraddittorio nei procedimenti di accertamento tributario nella prospettiva dei rapporti tra ordinamento nazionale e ordinamento europeo

Open problems in the matter of adversarial principle in tax assessment proceedings in the perspective of the relations between national and European legal systems –

Abstract

The paper deals with the issue of the necessary debate between taxpayers and the Tax Authorities in the phase that precedes the issue of the tax assessments and aims to critically examine, in the light of European law and the principle of equality, the domestic case-law.

Keywords: Tax law; Administrative proceeding; Adversarial principle; EU law; Principle of equality.