News · Tax · – 22 July 2026
Risk-analysis tools allow the tax authorities to compare a single taxpayer’s data with that of comparable subjects and with the information held in tax databases. This is, however, an aid to selecting audits and not evidence in itself: the results of an automated cross-check are, as a rule, merely circumstantial.
For the assessment to stand, the deviation detected must be turned into a reasoned challenge supported by concrete evidence, in compliance with the taxpayer’s right to be heard. The safeguards — statement of reasons, burden of proof and right of defence — therefore remain firm, and automation cannot erode them.
Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.