With its ruling “Agrisud and others v. Italy”, the ECHR reiterates the conclusion reached in the “Italgomme” case regarding the Italian framework on tax audits conducted on the premises where business and professional activities are carried out.

Given that the protection of private and family life includes, for entrepreneurs and professionals, respect for the registered office and commercial or professional premises, the Court concludes once again that domestic legislation (in particular Article 52, paragraph 1, of Presidential Decree No. 633 of October 26, 1972, and Article 33, paragraph 1, of Presidential Decree No. 600 of September 29, 1973) infringes Article 8 of the ECHR, granting the tax authorities unfettered discretion in conducting accesses, audits, and inspections, due to internal authorisations that are poorly reasoned and not subject to any form of judicial or independent review, the latter possibility being subject to the fact that the review ends with the notification of a tax assessment, which could take place even years later.

 

(Comment by Chiara Francioso)