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Extracted from publication
Nuovi diritti e nuove tecniche di tutela della persona in tempi di crisi

Nuove tecnologie e tutela della riservatezza del contribuente: profili costituzionali e tributari
DOI:  10.4399/979122182605029
Pages: 571-587
Publication date: June 2026
Publisher: Aracne
SSD:  IUS/09 IUS/14 IUS/21
In the contrast between the taxpayer’s right to privacy and fiscal interest, in which the recessive nature of the former compared to the latter has so far been revealed in terms of “physiological” inevitability, a critical element has recently entered the scene, namely digital technology, the use of which by tax offices seems to determine an excessive — and therefore pathological — compression of the subjective position of the taxpayer. Traces of a sometimes excessive sacrifice of private individuals’ requests for confidentiality are beginning to be visible at various moments in the performance of public fiscal activities. Among all, however, three would seem to take on a particularly problematic connotation: the collection of taxpayer data, no longer limited to public registers but extended to “open sources”, the conservation, in particular of the information contained in electronic invoices, and dissemination via the web. The contribution aims to focus attention on these.
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