La prova tributaria

Most of the studies concerning Tax Law are focused on substantial aspects such as the critical interpretation of statutes and codes, whereas analyses involving the implementation of law are usually neglected. This article is intended to fulfill this lack, by explaining the nature of tax law proofs in the light of the general principles of the Italian juridical system: in particular, the Right to a fair trial, as source of the duty to a state reasoning of judgments and the principle of equality of arms in proof allegations, steadily stands in the background of the whole study. In this sense, the main proof to be analyzed is the «prima facie evidence». In fact, the genesis of tax litigation is to be found in the taxpayer's attempt to challenge the reliability of the tax assessment delivered by the Administration.