Il diritto al silenzio tra diritti fondamentali e doveri fondamentali in materia tributaria. (Spunti critici a margine di Corte Cost. n. 84/2021)

The person who has committed violations has the right not to cooperate at his own indictment. This is guaranteed by international jurisprudence. This paper examines the corollaries of this fundamental right in tax matters, where the analysis must take into account the connection with the taxpayer’s fundamental duties. The “nemo tenetur se detergere” rule has the potential to undermine the basis of some classic instruments of the administrative tax control phase, such as some cases of presumptive tax assessments and of limitations to submission of new evidence in front of the tax court. Problematic profiles also emerge with respect to some sanctions, both administrative and criminal, provided in addition to the tax assessment.