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The Witness Evidence: A New Kind of Evidence in Tax Trials

One of the most important innovations brought by the law reforming the tax trials (Law no. 130 of 31 August 2022) is the possibility for the parties to request, upon certain conditions, witness evidence. This is an absolute novelty since the old paragraph 4 of Article 7 of Legislative Decree 546/1992 (and before that the […]

Contributed by Macchi di Cellere Gangemi

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