Note sull'introduzione della testimonianza scritta nel processo tributario

The Law 31 August 2022, n. 130, containing provisions on tax justice, has brought various innovations to the tax trial. One of the most relevant novelties is represented by the introduction of written testimony, suitable for guaranteeing the taxpayer a greater possibility of defence, as well as favoring the observance of the principle of due process. The introduction of written testimony in the tax trial is welcomed by the doctrine, which had directed severe criticisms of the prohibition of testimonial evidence previously contained in the art. 7, paragraph 4, of Legislative Decree n. 546/1992. At the same time, however, from the introduction of this institution, in the absence of indications from the legislator, several questions of great practical importance arise regarding the methods with which the written testimony will find concrete application in the tax trial.