THE ITALIAN TAXPAYER'S BILL OF RIGHTS ("STATUTO DEI DIRITTI DEL CONTRIBUENTE")
Antonio Uricchio
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