Il dovere di informazione dell’Amministrazione Finanziaria e il diritto al contraddittorio preventivo

It shall be mandatory for the Revenue Service to provide the taxpayer with any not final measure, if it results in unfavorable outcomes, before adopting a final deed, as ruled by Article 6, paragraph 2, of the Statute of Taxpayer’s Rights and, at European Union level, by Article 41 of the Charter of Fundamental Rights. This duty on the Revenue Service represents a general principle, relevant in any tax proceedings. This is a procedural requirement allowing the taxpayer to be heard in the proceedings, irrespective of the fact that the relevant national or supranational rule provides such requirement as mandatory. The infringement of the duty to provide information, as a guarantee of the due process, shall make the final deed issued by the competent Tax Authority invalid, even when no relevant legal provisions exist.