With Legislative Decree no. 219 of December 30, 2023, in force as of January 18, 2024, the Italian Government introduced article 6-bis of Law no. 212 of 2000, so-called Italian Statute of the Taxpayer, which provides for the obligation of prior adversarial proceedings between the tax authority and the taxpayer for any tax and for any case.
Legislative Decree no. 219 of 2023, following a reminder by the Italian Constitutional Court that, considering the inconsistent regulatory framework, clarified that it would be necessary to extend the adversarial procedure in tax matters (Constitutional Court, Judgment no. 47 of March 21, 2023), introduced article 6-bis, entitled “Principle of adversarial proceedings”, to the Statute of the Taxpayer.
Under the previous legislative framework, there was no general right of prior adversarial procedure for the taxpayer: it was available only if and to the extent provided for by a specific rule.
