I procedimenti a istanza di parte nel diritto tributario

The essay intends to verify the possibility of outlining a homogeneous legal framework for taxpayer-requested tax proceedings, in order to maximize the central function that they should assume in the context of a new compliance-based taxation system. To this end, a functional examination of the main taxpayer-requested tax proceedings is carried out while examining, at the same time, jurisprudence, the related jurisdiction problems, and the illegitimacy of many of the terms for the conclusion of the proceedings established by sources subordinated to the law. The criteria are outlined for a distinction internal to the category of taxpayer-requested tax proceedings, because of the need to differenziate the regime of proceedings characterized by an only potential conclusive act, as it typically requires the subscription of both the administration and the applicant. Finally, the possible margins of application of the tacit consent mechanism also in tax matters are identified and it is highlighted the need to introduce a specific trial against the inertia of the administration and a set of atypical protective measures with an anticipatory content.