TAX TRIAL AND BANKRUPT’S TRIAL ACTION IN THE ITALIAN TAX LAW

Abstract

When are issued tax assesments during the bankruptcy, regarding tax facts occurred before the declaration of bankruptcy, we need to consider the possibility of the self-defence of the bankrupt in the case of the inactivity of the bankrupt trustee or the acceptance of eventual sentences that could be given. Moreover, actually, we have to ask ourselves also if the trial action of the bankrupt trustee is able to ensure the full and effective protection to the bankrupt, expected and guaranteed by our constitutional principles and by the european principles.  In this regard, according to the ratio of article 43 of the bankruptcy law and because of the need to protect the defense’s right, it seems to be recognized for the bankrupt the exercise of its trial action, even beyond the case of inactivity of the bankrupt trustee. Otherwise, in fact, would be violated the bankrupt defense’s right protected by the Constitution and also by the European Union.

Key words: Bankruptcy. Tax trial. Bankrupt trustee trial action. Bankrupt trial action. Bankrupt  defense’s right.