ISBN : 9782296067325
THE ITALIAN TAXPAYER'S BILL OF RIGHTS ("STATUTO DEI DIRITTI DEL CONTRIBUENTE")
Antonio Uricchio
THE TAXP AYER'S BILL OF RIGHTS
AND THE AXIOLOGICAL PRIMMACY OF ITS PRINCIPLES
Although Law No. 212 of27 July 2000 ("The taxpayer's bill ofrights" or,
pursuant to the definition provided by the Italian law-maker, "Statuto dei
diritti del contribuente", hereinafter "Bill") encompasses the main rights of
taxpayers in relation to the Italian tax authorities - as it happens in other
European Countries272-, it answers to the ambitious goal to define the basic
principles ofthe tax system [Art. 1(1) of the Bill], and in according with Arts.
3, 23, 532"e 97 of Italian Constitution it seems to supply the lack of a general
tax code 73.
Even if the Bill recalls constitutional principles (equality, legality, ability
to pay and efficiency of Public Administration), it becomes particularly
important to address on the right way the relationships between Italian tax
administration and taxpayer.
In general terms, it encompasses principles which should guide the
development of tax laws, the provision under which taxpayers may obtain a
private ruling by filing a written request to the tax authorities, principles on
general assistance and information for taxpayers and taxpayers