Brevi note sul rapporto tra il diritto ad una buona amministrazione e il regime di validità degli atti tributari

In this paper, after having briefly reviewed the importance of the right to a sound administration (art. 41 of the Nice Charter) within the domestic tax system, the "nature" of impairment resulting from the breach of such a right, has been examined. As a result, the administrative tax measures thus allegedly flawed must be regarded as being void (under Article 21-octies of Law no. 241/1990) and not as already void (under Article 21-septies of Law no. 241/1990). It must be specified that in the event of administrative tax notices issued in breach of procedural rights "enshrined" in the right to a sound administration, the rule of weakening of formal and procedural flaws (pursuant to Article 21-octies, paragraph 2, first sentence, Law no. 241/1990) shall not apply