RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

Sezione I - Dottrina
In particular, from this point of view, in relation to the forms and
manner of jurisidictional protection addressed to the dissent expressed,
we dee m applicable, in accordance with the aims of the institution concerned,
the principle peculiar to taxation proceedings termed "deferred
protection", thus allowing the possibility of contesting the "expressed
dissent" only together with the acts that constitute the application of
same (52).
5_ The effects of interpellation: accomplishment of the case of "silence
means consent"
In keeping with the requirement for the safeguarding of trust, the effects
of the administrative reply are limited solely to the taxpayer who requested
it, with reference to the concrete and personal case indicated in
the request: the penalty of nullity is foreseen for administrative acts, even
regarding the levying of taxes or fines, that are not in keeping with the
reply provided by the office or the interpretation on which silent consent
241190; nonetheless, as a result of the reference made in the Statute, the entire provisions
of the said enactment is to be deemed applicable to the tax levying act. Although
they consti tute two distinct obligations, statement of grounds and proof present various
points of intersection, particularly when one considers the fact that the statement of
grounds would presuppose a critical evaluation of the investigation findings. P. Russo,
Manuale di diritto tributario, Milan, 1999, page 309, remarks that the indication of the
factual elements that legitimate the issue of a juridical act should be "corroborated by
the demonstrative backing collected during the perfoll11ance of the investigation activity",
and then noting that: " ... however; this does not mean confusing the aspect of the
congruousness of the statement of grounds with that of the well-foundedness of the
proof, the evaluation of which is left to the judge". On this topic, see R. Lupi, Motivazione
e prova nell'accertamento tributario, con particolare riguardo alle imposte dirette e all'Iva,
in Riv. dir. Fin., 1987, I, 289- 292, according to whom it is not necessary far the statement
of grounds to indicate in detail ali the evidence that the financial office may use
in the litigation phase; Basilavecchia, Comportamento processuale dell'ufficio imposte e
motivazione dell'atto impugnato, in Rass. trib. 1989, n, 208; Voglino, Brevi notazioni, in
tema di motivazione e prova nell'accertamento tributario, in BolI. trib. 1997, 1566; Buccisano,
Valore probatorio degli atti acquisiti nella fase istruttoria dell'accertamento tributario,
e motivazione dell'atto impositivo, Riv. Dir.- Trib. 1996, II, 954 et seq. Having stated
this, even considering some legislative provisions, (for instanee the provisions of Articles
42, paragraph 2, of Presidential Decree No. 600/73, 56, paragraph 2, of Preso Deer:
No. 633n2, 16, para 2, of Legis. Decree18 No. 472 of December 1997), it ean be seen
that the statement of grounds must consist of a precise and detailed deseription of the
preliminary investigation activities perlonned, the faets aseertained and the logical.juridical
path travelled to re-establish the taxable base and quantify the c1aim.
(52) In this sense, see S. La Rosa, Prime considerazioni sul diritto di interpello, in
"Il Fisco", No. 38/1991, 7951.
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