Tax Assessments: Ruling No. 9733 of 2024 and the Exercise of Powers by the Guardia di Finanza

The recent order No. 9733 of April 10, 2024, issued by the Court of Cassation, offers an important interpretation regarding the exercise of judicial police powers by the Guardia di Finanza in tax assessment matters. In particular, the ruling clarifies that the authorization of the regional commander is not necessary, contrary to what was prescribed by some previous regulations. This pronouncement has significant implications for tax control operations and taxpayers' rights.

Regulatory Context

Article 33, paragraph 6, of Presidential Decree No. 600 of 1973 and Article 51, paragraph 2, of Presidential Decree No. 633 of 1972 establish that the exercise of tax police powers must be carried out with the authorization of the zone commander. However, the Court has clarified that, if the Guardia di Finanza operates within the scope of judicial police powers, such authorization is not necessary. This aspect is fundamental because it highlights how judicial police functions and tax police functions can intersect without always requiring specific permission.

DEFINITION - GENERALLY Guardia di Finanza - Exercise of judicial police powers - Authorization of the regional commander - Necessity - Exclusion. In the context of tax assessments, when the Guardia di Finanza operates in the exercise of judicial police powers, the authorization of the zone commander, provided for by art. 33, paragraph 6, of Presidential Decree No. 600 of 1973 and art. 51, paragraph 2, of Presidential Decree No. 633 of 1972, is not necessary. Furthermore, its absence, even in cases of exercising tax police powers, does not necessarily lead to the invalidity of the act performed, lacking a specific provision to that effect, unless fundamental rights of constitutional rank, such as the inviolability of personal liberty or domicile, are involved.

Practical Implications of the Ruling

This ruling by the Court of Cassation has several practical implications:

• Strengthening of the operational powers of the Guardia di Finanza, which can carry out checks without waiting for authorizations, thus accelerating verification processes.
• Possibility of operating more efficiently in emergency situations or when prompt judicial police action is required.
• Clarification for taxpayers regarding rights and guarantees in case of checks, emphasizing that the absence of authorization does not automatically imply the invalidity of the act, unless fundamental rights are involved.

Conclusions

In conclusion, order No. 9733 of 2024 represents a significant step in defining the limits and possibilities of intervention for the Guardia di Finanza in tax assessment matters. It clarifies that, although the authorization of the regional commander is not necessary when exercising judicial police powers, the fundamental rights of citizens must always be respected. It is important for taxpayers and industry professionals to stay informed about these legal developments to ensure the correct application of tax regulations.