Italy is set to require written justification for tax inspections, following a proposed amendment responding to an ECHR ruling that criticized past practices for lacking privacy safeguards.
New regulation requires justification for Tax Inspections in Italy
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
385
Content accuracy validation date:
08.08.2025
Content accuracy validation time:
08:19h
The Italian Revenue Agency and the Guardia di Finanza will no longer be allowed to inspect businesses or professional offices without a clear written justification. This major change comes from a proposed amendment to the tax decree by Vito De Palma of Forza Italia.
The amendment follows a ruling by the European Court of Human Rights (ECHR) on February 6, 2025, which condemned Italy for violating privacy rights during tax inspections. The Court found that inspections often lacked proper safeguards and could lead to abuse of power.
Inspections must now include a written explanation for why they are being carried out. This justification must appear in both the authorization request and the final inspection report. Without proper justification, inspections may be considered invalid and open to legal challenge.
The amendment is currently being discussed in the Finance Committee. If approved, it will apply only to future inspections. Past inspections will not be affected.
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