Principio di non contestazione e processo tributario, tra riserve giurisprudenziali ed evoluzioni normative

The article analyzes the principle of non-contest (pursuant to Article 115 of the Italian Code of Civil Procedure) and its specific applications in tax proceedings, drawing on a recent setback in Supreme Court case law, characterized by a "reductive" approach. Through a critical examination of this approach, the complex dynamics between "exemption" and the "burden" of proof are examined, further exploring the function and characteristics of evidence in tax trials and proceedings.