FERRARI ed altri: Carta dei diritti del contribuente

This legislative act proposes the creation of a 'Taxpayer's Bill of Rights' in Italy. It aims to define the fundamental rights of citizens when interacting with tax authorities, ensuring greater transparency, fairness, and legal certainty in the administration of taxes. This procedure primarily affects Italian taxpayers and the national tax administration. It seeks to balance the power between the state and the citizen to prevent abuses and simplify tax compliance.