L'impatto della Convenzione europea dei diritti dell'uomo sull'effettività della tutela dei diritti del contribuente.

As is known, since the European Convention for the Protection of Human Rights and Fundamental Freedoms, regarding the process, examines two different scopes of protection to the fundamental rights (the civil and criminal matters), one is immediately asked if their provisions could also detect in the tax field and, if so, to what extent. Well, after an initial period in which the applicability of the Convention in question to the tax process has been formally excluded from the ECHR and, in the wake of this, also from the domestic case law, case law has noted a trend (indeed quite recent time) to acknowledge the applicability of conventional guarantees, at least, to cases in which the tax process concern tax penalties that they can be compared to criminal sanctions. The framework just described therefore justifies an investigation on the impact of the principles of the ECHR in relation to the Italian tax process. So, the present work focuses on the consequences of the applicability of the principles of due process with respect to the issue of protection for the taxpayer, in court, facing the rejection of the Tax Authorities on demand review with respect to a notice of assessment, previously been subject to final decision as no longer subject to appeal. Theme, which, has resulted in a production as vast as inappagante jurisprudence with respect to the need to protect taxpayer in the face of a tax withdrawal, unfair, however, became final. The item just mentioned, for his discussion, however, requires attention in a number of central themes surely, such as: the objective effectiveness of the final judgement and whether his overcomability in the particular case of conflict with the principles of Community law; as well as the issue of whether or not a taxpayer's actual “right to good administration” as a reverse of the same coin that allows the Tax Administration to enact the same measures characterized by enforceable (and as such also immediately impact on the taxpayer's personal assets position) the light, however, the legal obligation to behave according to the Tax Authorities impartiality, fairness and good faith. The development of such issues, on the assumption that the tax process - as a process - can only be "fair", serves to clarify that the effectiveness of the tax judgement on the act regulating tax - does not in itself incompatible with a 'other ruling on the merits, not so much concerning the re-examination of tax originally challenged, because the Administration to act in compliance with the impartiality, fairness and good faith - is no limit to the next assessment of the "fair tax ", although incidentally, or as part of an assessment aimed at reviewing the fairness of the behavior of the Administration that has opposed its refusal on the application for review made by the taxpayer, and all the more so when the previous decision to impose taxes on the result judged made the outcome of a process – as the Italian tax process – is not always properly respectful of the fundamental principles laid down in Articles 6 ECHR and 111 of the Italian Constitution.