Sui princìpi del diritto al silenzio in diritto sanzionatorio tributario

The right to silence is certainly compatible with the principles of tax law. Its application, however, is admissible provided that the “silence” represents a defensive behaviour within a procedure of tax assessment or tax control of the taxpayer’s ability to pay, as a result of which a tax administrative penalty – proper or improper – that substantially has an afflictive nature is imposed. This conduct should not constitute a breach of the taxpayer’s duty to cooperate that accompanies, and sometimes replaces, the power of acquisition that the tax authorities may exercise autonomously.

Il diritto al silenzio come diritto incomprimibile alla difesa, compatibile col diritto tributario purché il silenzio si leghi a notizie o documenti che l'amministrazione finanziaria non potrebbe acquisire direttamente con l'esercizio dei normali strumenti istruttori