Written testimony: another step (still uncertain) towards the “fair tax trial”: the contribution of Cristiano Caumont Caimi and Nicola Pardini in Corriere Tributario No. 2/2024.
One year after its introduction, the article examines the means of proof lastly introduced in the tax trial, in the light of the first rulings of the courts and the novelties of the recent tax reform.
The authors, on the one hand, emphasise the practical usefulness of the new instrument, which goes in the direction of “fair trial”, on the other hand, they highlight the uncertainties in its application, due to the structural deficiencies of the investigation phase of tax court proceedings. Finally, they formulate some reflections about the impact of the new means of evidence over the relationship between the tax trial and the criminal trial.
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