The Tax-taxpayer relationship under the magnifying glass of jurisprudence

This volume analyses the dynamics that govern the interaction between the tax authorities and the taxpayer, focusing on the importance of case law in defining and protecting the rights of the latter. The first chapters explore the principle of good faith and protection of legitimate expectations, the crucial role of adversarial proceedings, the institution of the request for a ruling and the additional interpretative supports that facilitate communication between the two parties. The central chapters focus on tax controls and assessment methodologies, while the last chapters explore the protection of the taxpayer against defects in the investigation activity. This study highlights how investigating in depth the relationship between the tax authorities and the taxpayer today requires a particularly significant effort and how case law influences this context, promoting greater transparency and protection of rights in the tax context.