Autore: Pappalardo, Maria
Titolo: Tutela del domicilio e rimedi effettivi in materia tributaria: il caso talgomme [Nota a sentenza: Corte eur dir Uomo, sez. I, 6 febbraio 2025, Italgomme c. Italia, ricorso n. 36617/18]
Periodico: Diritti umani e diritto internazionale
Anno: 2025 - Volume: 19 - Fascicolo: 2 - Pagina iniziale: 517 - Pagina finale: 524

In the recent case of "Italgomme Pneumatici S.r.l. v. Italy", the European Court of Human Rights has found a violation of Article 8 of the European Convention of Human Rights. The case concerned Italy’s domestic tax legal framework which regulates access to and the inspection of taxpayers’ business premises, registered offices or premises used for professional purposes. This kind of tax investigation allowed of assessing, copying and seizure several documents (such as accounting records, company books, invoices, mandatory accounting-related documents and other types of relevant documents). In this respect, the legal basis for the contested measures was incapable of sufficiently delimiting the scope of discretion conferred on the domestic authorities, and it did not meet the 'quality of law' requirement under Article 8, para 2. In particular, even taking into account the Contracting States’ wider margin of appreciation in the tax matters, the Court held that the domestic legal framework afforded the domestic authorities unfettered discretion and, at the same time, it did not provide sufficient procedural safeguards or effective remedies against any abuse or arbitrariness. The Court has therefore pointed out to the Italian government to adopt, under Article 46, measures of compliance with the ECHR standards. In this regard, a draft law has been promptly submitted to the Italian Senate (D.D.L. No. 1376, February 11, 2025), even though some legislative shortcomings identified by the Court still remain. Furthermore, Judge Serghides’ partially dissenting opinion highlighted the negative consequences of the Court’s refraining from examining any complaints relating to procedural human rights as invoked by the applicants (Article 8 in conjunction with Article 13 and Article 6(1)). In conclusion, this case represents a new scenario for the relationship between fundamental human rights and tax law with significant impact on tax-related inspections and audits of business premises.




SICI: 1971-7105(2025)19:2<517:TDDERE>2.0.ZU;2-J
Testo completo: https://www.rivisteweb.it/download/article/10.12829/118142
Testo completo alternativo: https://www.rivisteweb.it/doi/10.12829/118142

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