Motivazione nel procedimento e sue ricadute nel processo tributario - Reasoning in administrative proceedings and its implications for tax litigation

This paper examines the role of reasoning in tax administrative proceedings, highlighting its evolution from a formal requirement to a substantive element of tax assessment acts. It focuses on the relationship between reasoning and evidence, in light of recent reforms requiring the explicit indication of evidentiary elements in tax acts. The study emphasizes the growing centrality of the administrative phase in shaping the tax claim, overcoming the traditional separation between procedure and judicial review. As a result, tax litigation increasingly performs a verificatory function. Within this framework, reasoning emerges as a key guarantee of the taxpayer’s right of defense and as a tool for ensuring transparency and accountability in administrative action.