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

Published: 9 July 2024| Version 1 | DOI: 10.17632/b9ftc3fbxz.1
Valeria Garattini


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.



University of Milano-Bicocca School of Law


Taxation, Tax Law