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G. Petn"llo: Interpellation in the Statute of Taxpayers' Rights
guarded by paragraph 6 of Artiele 11 in the Statute; this has given rise to
some tricky problems regarding coordination between the area of operativity
of "ordinary" interpellation regarding aspects of doubtful interpretation
referred to concrete and personal cases, without any objective limit,
and that of the interpellation foreseen by Art. 21 of Law No. 41311991
which, even in the context of the matters to which it is applicable, entails
the "juridical definition of a fact" (32).
The peculiari ti es of this latter type of interpellation may be summarised
as follows: impossibility of considering the opinion bindingly effective
and excessively complex requirements far silence ta consti tute
consent (fruitless expiry of the deadline period of sixty days after the request
for an opinion addressed to the Advisory Committee and of a further
sixty days after serving formai notice to comply). The course of the
procedure is thus characterised by a whole series of Iimitations that make
its concrete application far too complex (33), with the risk of giving rise
in actual fact to situations more Iikely to produce Iitigation than to reduce
it (34). Hence we cannot avoid noting that it would have been
preferable to proceed to cancel such "special interpellation" and provide
for its inclusion in the framework of the "statutory" discipline on "interpellation";
as things stand, indeed, whoever must resort to the "old" pro-
(32) In this sense, see La Rosa, Prime considerazioni sul din'tto di interpello, in "Il
fisco", n. 32/2000, page 7950.
(33) On this topic, see Zizzo, Diritto d'interpello e ruling, in Riv. dir. trib., 1992, I,
136, ss.; La Rosa, Prime considerazioni sul diritto di interpello, Fisco, 7946; M. V. Serranò,
Diritto di interpello e garanzie del contribuente, in L. Ferlazzo Natoli- M. V Serranò-
G. Ruta, Tutela extragiudiziale del contribuente nell'ordinamento tributario. Ruling
e Verfassungsbeschwerde", Torino, 1998; Consolo, I pareri del Comitato per l'applicazione
della nonnativa antielusiva e la loro sfuggente efiìcacia, in Dir. prato trib., 1993,
I, 95 l et seq., according to whom the Committee plays the role of " hinge between the
administrative and the jurisdictional functions"; Trimeloni, Atti interpretativi dell'amministrazione
finanziaria, inserted in Corro trib. n. 2/94; Romano, Nuove disposizioni
in materia di "ruling" (Belgio), in Dir. prat. trib., 1999, III, p. 588 ss; Leonardi, Interpello
per la non disapplicazione delle nonne antielusive, in Boll. Trib., 2000, pag., 808.
Falsitta, Manuale di diritto tributario, Milan, 1996, pago 80, who identifies, as is well
known, as the m'o pseudo sources of tax law the interpretational circular and the interpeUation,
with regard to the effectiveness of a "ruling" as in the case of agreement between
the parties, recognises that "the ministerial reply or that of the committee, if in
keeping with the interpretational solution proposed by the requester, also cannot be ignored
by either of the parties in the tax relationship but solely in the case decided thereby,
thus finally overcoming the equivocaI concept of reversal of the burden of proof'.
(34) On this topic, see Iacondini, Il rnling: come è oggi come dovrebbe essere domani,
in Riv. imp. dir. 1992, p. 983.
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