RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

G. Petrillo: lnterpellation in the Statute of Taxpayers' Rights
perfanTI the taxatian abligatians an his behalf (18), may request the in-
in Riv. dir. trib., 1995,1,587. On the same topic, see Falsitta, Infonl1aziol1i del fisco e
affidamento del comribuente, in Riv. dir. trib., 1996, II, 294; M. Vittoria Serranò, Brevi
osservazioni in lenza di tutela dell'aflìdamemo del comribuente nei confronti degli orientamenti
ministeriali alla luce dei recemi imervemi giurispmdenziali, in BolI. trib. No.
3i1997, page 183. As regards the problem of the effectiveness of the interpretation and
infonnation prO\ided by the financial administration to the taxpayer, a solution aimed
to prO\ide incisive protection far the taxpayer's trust has been developed in the German
system by means of the dual principle of Trcu und GIauben and Vertrauesschutz;
on this topic, see. G. Falsitta, Per Wl fisco"civile", Milan, 1996.
In particular, on good faith in the case of changes in interpretation in peius, also
with reference to the protection afforded in the German legai system, see L. Ferlazzo
Natoli- M. Vittoria Serranò- Gaetano Ruta, Tutela extragiudiz.iale del cO/ltribueflte nell'ordinamento
tributario. Ruling e Ver(assungsbeschwerde, Turin, 1998., from the comparative
standpoint the considerations reached are extremely stimulating: in the light
of the Gennan experience (verfassungsbeschv,:erde), it is said, in the most concise
tenns, that "direct appeal by the taxpayer to the Constitutional Court would constitute
the highest fonn of guarantee as regards the protection of the taxpa:ying citizen
in relation to the Revenue Department.".
Lastly, also with reference to the principle of law recently expressed by the
Supreme Court ( sentence No. 14619 of 10th November 2000), see M. Buzzone, La
natura giuridica di circolari, risoluzioni e pareri, in Corro trib., No. 4/2001, page 245; C.
Grimaldi, Le interpretazioni ministeriali non sono vincolanti per il giudice nella decisione
della controversia, in Riv. giuro trib., n. 6/2001, p. 489 et seq.
In particular, paragraph 2 establishes the protection of trust by prohibiting the
application of fines and the claiming of interest for late pa)Tllent if the behaviour of
the taxpayer has been due to events, delays or errors for which the financial administration
can be held responsible. Paragraph 3 then proceeds to confer the status of
generai principles on provisions already existing in the fiscale penalties system, by excluding
punishability in the case that behaviour in contrast \vith the lav.' is due to objective
conditions of uncertainty on the scope and range of application of the tax regulation.
Il also foresees that penalties cannot be applied in the presence of violations
of an exclusivelv formaI nature, which therefore do not cause anv detriment to fiscal
ascertainments "and do not affect the tax amount. Lastly, attentiòn must be called to
the last sentence in paragraph 3, , .. "hich excludes the invalidation of contracts due to
\iiolations of pro\iisions of exclusively fiscal relevance.
In particular, in relation to the interaction between the duty of good faith and the
right to information pursuant to Art. 5 of Law No. 212/2000, see M. Vittoria Serranò,
Il diritto all'infonna::..ione e la tutela della buona fede nell'ordinamento tributario italiano,
in Riv. dir. trib., No. 2/2001, page 32 t. F. Benfatti, Prùlcipio di bU011a fede e obbligaz.ione
tn'butaria (appunti per una discussione), in Boll. Trib., 1986, page 974 et seq., remarks
that: "there exists by virtue of the principle of good faith a duty of information on the
part of the revenue department that must be performed taking into account the different
levels of education and experience of the taxpayers so as to make correct compliance
with the law possible for everybody". As regards the consideration, in tenns
of generai theory, of the causai nexus between knowledge information and legaI certainly,
see Pugliatti, Conoscenza e diritto, Milan, 1961.
(18) The parties legitimately entitled to present the request include: \\ithholding
agents as per Art. 23 of Presidential Decree No. 600 of 29th September 1973, "'''ith re-
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