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G. Petrillo: Interpellation in the Statute or Taxpayers' Rights
particular interests of the taxpayer, and specifically, it is intended to give
rise on a preliminal)' basis to a clarification regarding areai problem of
uneertain interpretative of law. The interest in presenting same must
therefore be legitimated by "objective eonditions of uncertainty as to the
correet interpretation of the tax regulations".
The interpretational aetivity - which is the result of the petition - must
of course respond to same by identifying the rule applicable in the concrete
case in question (41). It is also usefu!, before establishing the nature of the
interpellation, to specify that the Administration on the oecasion of the exerdse
of its power performs not only acts that constitute measures, i.e. expressions
of will endowed with effectiveness in terms of the generai regulations
(42), but also acts instrumental to other powers (opinions, proposals,
supervisol)' acts, assessments), also termed declarative acts; these acts
consist of declarations of knowledge whieh do not have a volitive contento
The reply is, from this standpoint, a declaration of knowledge regarding
the clear interpretation of the regulations which is binding, provided the
situation described by the taxpayer is not different, upon the adrninistration
in the exercise of the tax-Ievying funetion. Declarativeness, it is noted,
"is assumed in the strict sense of non creation of subjective juridical situations
(43)"; the juridical effect produced by the performance of the activity
by the administration, in the case in point, indeed, will not consist of a
modification, constitution or extineition of juridical situations, but instead
of a mere declarative effect (44). The function of the "reply" is to remove
(41) On this point, see E. Paresce, entry entitled "Interpretazione", in Enc. dir., Milano,
1972, p. 234 who observes that "declarative interpretation can be said to be what
one has whenever pragmatic considerations lead to a choice between several interpretation,
all possible and reasonable, in the context of the naturallinguistic meaning
of the text".
(42) A.M. Sandulli, Manuale di diritto amministrativo, Naples, 1984, p. 591, remarks
that such measures are "typical and nominated authoritative acts pre-ordained
for the realisation of specific interests entrusted to the care of the administration, and
consisting of enactments destined to produce changes in juridical situations, or to
refuse changes that may have been requested by the parties concemed''''.
(43) Thus Giannini, entry entitled "Public certainty" in Enc. dir., Milan, 1960, p.
785, note lO.
(44) A. M. Sandulli, Manual of administrative Iaw, Naples, 1984, page 624, after
having outlined the relations existing between "procedures and cases in point" underlined
that witmn the sequence of an administrative procedure one can find, on the
one hand, elements that are merely preparatory, and on the other, elements that are
effectively operative in terrns oflegal effect, since the latter may be not only "elements
property constitutive of the legal effect, but also mere elements integrating its effectiveness
or declarative - this latter adjective being understood in its particular meaning
as an element that does no more than condition effectiveness without itself being
constitutive of the legaI effect.
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