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Taxpayers’ Rights In Relation To An Italian Tax Audit


  • Vincenzo CARBONE

    (Lawyer for the Bar Association in Rome, doctoral research student at the Universita degli Studi internazionali in Rome UNINT, ITALY.)


In this paper we will examine the meaning and the scope of the checks conducted by the tax authorities of Italy. In particular we will analyze the rights of the taxpayer during the tax audit governed by Law 212 of 27 July 2000, commonly called the "Status of the rights of the Taxpayer". In addition, we wish to clarify the Supreme Court’s position with regard to the effects of the lack of contestation of the immediate tasks of tax audit by the taxpayer.

Suggested Citation

  • Vincenzo CARBONE, 2015. "Taxpayers’ Rights In Relation To An Italian Tax Audit," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 62, pages 13-23, September.
  • Handle: RePEc:pmu:cjurid:v:62:y:2015:p:13-23

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    taxpayers’ rights; tax audit; personal freedom; tax authorities.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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