Just violate the taxpayer’s statute, it should be included in the Constitution

The request of the League in a bill presented to the Chamber. Protect citizens and enforce duties Tax Administration.

Too many exceptions to the taxpayer’s statute, the time has come to include it in the Constitution, to prevent “tax interest from prevailing over citizen guarantees”. The League is asking for it, with a constitutional law proposal presented to the Chamber, the first signatories are the president of the Productive Activities commission, Alberto Gusmeroli, and the group leader, Riccardo Molinari.

Concretely, Carroccio aims to amend article 53 of the Charter (“Everyone is required to contribute to public expenditure on the basis of their ability to pay. The tax system is based on progressive criteria.”), adding a further paragraph, based on the which “the law defines the statute of taxpayer rights, which constitutes the general tax system and regulates the relationship between taxpayers and the tax authorities according to the principles of loyal collaboration and good faith, as well as clarity, simplicity and ‘irretroactivity of the rules’.

“The statute of taxpayer’s rights, approved with law 27 July 2000, n. 212, represents, in the intentions of the legislator, a real code of conduct of the tax authorities: a general regulation -the authors of the bill recall- which, in reaffirming the principles of legal certainty of the tax system, regulates the legislative production in tax matters, decreases the areas of discretion of the Financial Administration and, at the same time, allows the tax payer to assert his rights in the administrative procedure”.

protect tax payers rights and enforce Administration duties

“However, in recent years, even in the absence of the constitutional status” of these provisions, “although their application is valued by the jurisprudence, we have witnessed continuous derogations by the legislator, to the detriment of those principles which represent rights for the taxpayer and precise duties of the Administration. The problem that arises is, then, that of translating these statements into non-derogable imperatives, so as to exclude the risk that the fiscal interest prevails over the citizen’s guarantees in the tax implementation procedure” .

“Therefore, above all in consideration of the current historical moment and in view of a profound tax reform”, according to the League, it is necessary “that the statute of taxpayer’s rights becomes a firm and essential point of reference for the legislator in the interest and respect for taxpayers, as well as for operators in the tax sector and for the regulatory certainty that the country needs”. Hence the proposal to include in article 53 of the Constitution “the principles that can be elucidated from the statute of tax payer’s rights”.