Tax law: the taxpayer’s defence against burdensome or disproportionate claims
In a constitutional and democratic state such as Italy, tax law, which regulates tax matters by establishing rules and principles for the correct levying and collection of taxes, must be oriented towards the creation of an effective and at the same time reasonable system, enabling the realisation of essential public services and promoting social cohesion through a fair distribution of the tax burden.
Each of us must contribute with the right amount. In reality, however, it may happen that these principles are disregarded and the tax demand, if not erroneous, is excessively burdensome or disproportionate. In such cases, the need to defend the taxpayer, citizen or company, with the aim of restoring what is fair, is not only an expression of the right of defence and other constitutional principles, but a duty to preserve the foundation of our entire social order.
