Il diritto al silenzio del contribuente in materia tributaria

Abstract

The Italian legal system is characterized by the opposition between the principle that recognize the right to remain silent during the proceeding and the relevance of the taxpayer’s refusal to cooperate in the pursuit of verification. The right to remain silent, understood as a right against self-incrimination, is a legal right recognized by the European Court of Human Rights with regard to tax evasion that is considered a criminal penalties. Although this right isn’t mentioned expressly into the European Convention for the Protection of Human Rights and Fundamental Freedom, it is an integral part of the equitable process legal concept and protects the freedom of cross-examination. This work will analyze the problem concerning the relevance of silence at the national and at the international level.