Il diniego di autotutela nel diritto tributario italiano

This work deals with the recognition of the adjudicating jurisdiction of tax courts in cases of explicit denial of self-correction procedure (autotutela). Some judgments of the Italian Supreme Court (Corte di Cassazione), hereby analysed, have concluded that the taxpayer is entitled to legal protection before tax courts in this respect. The analysis first addresses the structural issues of the self-correction under Italian law and then shifts the emphasis on the entitlement to refer the denial of self-correction before a tax court. In light of the prevailing judicial trends tax courts are obliged to review whether tax authorities have operated in compliance with the duty of exercising their discretionary powers of denying self-correction in respect of final administrative tax acts without any jurisdiction to re-open the factual analysis of a given case.