Administrative Enforcement and Taxpayer Protection: Towards a European Integrated Model

Abstract

This paper critically examines the evolving nature of compulsory tax enforcement, with particular focus on its predominantly administrative character across European jurisdictions, using Italy as a pivotal case study. The analysis highlights the progressive shift away from judicial oversight toward administrative autonomy in enforcing tax obligations, emphasizing the resulting tension between efficiency-driven enforcement and fundamental taxpayer protections. Recent Italian legislative reforms (Law No. 111/2023 and Legislative Decree No. 110/2024) are scrutinized, revealing their primarily formal adjustments rather than substantial structural improvements. At the European Union level, the paper discusses the role of directives on administrative cooperation (DAC), notably DAC6 and DAC7, underscoring how EU law increasingly relies on administrative collaboration, digital data exchanges, and mutual trust, substituting ex ante judicial controls with ex post administrative remedies. Evaluations by the European Court of Auditors (ECA Special Report 27/2024) and findings from the European Parliament highlight significant disparities and enforcement gaps among Member States, including Italy, which remains only partially integrated into cross-border enforcement frameworks. Drawing from comparative OECD analyses and EU institutional critiques, the paper ultimately proposes adopting clearer procedural guidelines, enhancing cross-border recovery mechanisms, and aligning national laws with EU best practices to ensure proportionality, transparency, and effective judicial remedies