The Firm, with Cristiano Caumont Caimi and Nicola Pardini, analyzes, in “Corriere Tributario” (no. 1/2023), the contents and the scope of the new paragraph 5 bis of Art. 7, Legislative Decree no. 546/1992, regarding the burden of proof in tax proceedings, introduced by Art. 6, Law 31 st August 2022 no. 130. In particular, the article underlines that the new rule, in the light of the due process, establishes a deeper strictness in the identification and evaluation of the evidence by the tax authorities and the tax court, placing a limit on certain recent court decisions. Some initial answers are also provided to the main questions regarding the interpretation and application of the new rule and its coordination with the pre-existing legal framework.