La necessità di una clausola generale di contraddittorio procedimentale in materia tributaria fra asimmetrie giurisprudenziali e valorizzazione dei principi europei

Abstract

The contradictory procedural (whose common practicality has been much discussed in the national case-law) is a fundamental guarantee to ensure the subjectivity of the taxation, which allows the necessary adaptation to the concrete income situation, object of the preliminary examination, in harmony with the principle of proportionality.