Gli atti impugnabili nel processo tributario

The research deals with the topic of “reviewable decisions in tax proceedings”. A short historical overview, aimed at examining why and how tax proceedings have developed into proceedings for reviewing tax decisions, is followed by an investigation into the reasons behind the legislative choice of the normative predetermination of reviewable decisions. The structure and scope of the proceedings are then examined, with a special focus on the relevant doctrine and case law. This is followed by an analysis of the issue of the gradual extension of tax jurisdiction and the implications entailed by this process, in relation to the principle of legal certainty. The interpretation, by current legislation, of article 19 of Legislative Decree 546/92 is then examined and critically reviewed, in connection with the extension of jurisdiction operated by Law 448/01. This analysis primarily concerns the case-law trend which, by disregarding the principle of normative predetermination, to avoid forfeiture in the case of failure to appeal against a decision not included in the list, has come to postulate the so-called "optional appeal” against a decision, which, although defining a tax claim, is not authoritative in nature. This has led to the definition of a criterion that is more consistent with the system, viewed as an alternative to the above jurisprudential solution: a functional extensive interpretation rectified, if necessary, by rescheduling the time limit. Finally, the new decisions are briefly examined that, based on case-law interpretation, are deemed to be directly challengeable