The now uniform view of the supranational and constitutional regulatory framework when it requires the "neutrality" of the judging body, has imposed new perspectives both for the effectiveness of European sources in our legal system and for the circumstance that the requirement, understood in its broad sense, characterizes the jurisdiction representing the "presupposed" element of the "fair trial". Hence the inescapable requirement that even in the merit of the tax jurisdiction it is fully implemented with regard to the judges called upon to verify the correct exercise of the powers of control of the administrative power on the fulfillment of the obligations of the tax payers. This is an aspect that involves one of the very foundations of the democratic order. And if it is also true that the tax judges participate in all respects in the judiciary according to what is governed by the Constitution, there are many reasons for perplexity that, in the current situation, everything coincides with the model drawn up by the Constituents and, then, by the constitutional legislator with the reform of the art. 111 of the Constitution.

Verso la riforma della giustizia tributaria:prospettiva della terzietà e imparzialità del giudice

Clelia Buccico
2019

Abstract

The now uniform view of the supranational and constitutional regulatory framework when it requires the "neutrality" of the judging body, has imposed new perspectives both for the effectiveness of European sources in our legal system and for the circumstance that the requirement, understood in its broad sense, characterizes the jurisdiction representing the "presupposed" element of the "fair trial". Hence the inescapable requirement that even in the merit of the tax jurisdiction it is fully implemented with regard to the judges called upon to verify the correct exercise of the powers of control of the administrative power on the fulfillment of the obligations of the tax payers. This is an aspect that involves one of the very foundations of the democratic order. And if it is also true that the tax judges participate in all respects in the judiciary according to what is governed by the Constitution, there are many reasons for perplexity that, in the current situation, everything coincides with the model drawn up by the Constituents and, then, by the constitutional legislator with the reform of the art. 111 of the Constitution.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11591/422087
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