Il rispetto dei diritti dell’accusato nella giurisprudenza della Corte EDU e la estensione alla materia tributaria: il caso Chambaz

The paper focuses on the consequences of the applicability of the principles of due process with respect to the issue of protection for the taxpayer. In this case, the Court held that there had been a violation of Art. 6 (Right to a fair trial) of the ECHR since the right not to incriminate oneself and the right of access to evidence held by the Swiss authorities were not respected. Particularly, the author highlights the implications of the decision in the Italian tax system wherein many substantive and procedural laws impose penalties on taxpayers for omitting to show requested documents during investigations.