Contraddittorio e "giusto procedimento" nella giurisprudenza costituzionale

Against a case-law of the Court of Cassation which appears to be affected by internal resistance and contradictions, the Italian Constitutional Court can contribute to the stabilization of the adversarial principle in tax contentious proceedings, as a guarantee of the legal certainty, ensuring continuity with several precedents which acknowleged the expansive force of the "due process" rules. In this context, the Court already took place with sentence n. 132/2015, which rightly might be taken as a point of reference for the next interventions on this matter.