Global Taxes

Tag results for 'European Convention on Human Rights'

The new Italian rule about witness evidence in tax trials

The Italian Law No 130/2022 has modified the Legislative Decree No 546/1992, which contains the procedural provisions governing tax trials. Within this framework, it has introduced a rule about witness evidence, which reveals some systematic limits and issues, particularly in light of the European Convention on Human Rights.

Released on Oct 5, 2022