La progressiva affermazione del principio di trasparenza nel settore tributario: il contributo dell’Adunanza Plenaria

Abstract

The essay analyzes the affirmation of the principle of transparency in the democratization of relations between administration and citizens. Thanks to the provisions contained in articles 22 et seq. of l. 10 agosto 1990, n. 241, as amended by l. 11 febbraio 2005, n. 15 a substantial rewriting of Chapter V is carried out also in order to identify a point of balance between the antagonistic values of access to administrative documents and protection of privacy. This is an issue widely debated by scholarship that has returned to engage the jurisprudence with specific regard to the right balance between defensive access and tax information. Due to the ability of these data to make evident the patrimonial condition, and consequently personal, of their owners, the Plenary Assembly of Consiglio di Stato was repeatedly called to pronounce on the subject in order to make clear and unequivocal the rules relating to the knowability of tax information.