Poteri istruttori e decisione sul fatto incerto nel processo tributario riformato

The article examines the impact of the amendments to article 7 of D.lgs. n. 546/1992, on the burden of proof in proceedings before the Tax Courts, as well as the changes to Article 7, paragraphs 1 and 1-bis, of Law n. 212/2000, which pertains to the reasoning behind administrative acts. These revisions strengthen the dispositive nature of tax litigation and influence the overall regulation of evidence and the powers of the Tax Courts. Are considered the provisions introduced in the new article 7, paragraph 5-bis, of D.Lgs. n. 546/1992 and the discussion focuses on the concept of the emergence of evidence, the revised rules governing the allocation of the burden of proof between the tax administration and private parties in appeal and refund proceedings and their relationship with established case law and legal doctrine, the remaining applicability of the principle of proximity to evidence in tax litigation, the rules guiding judicial conviction and the assessment of evidentiary material.