Accessi tributari e tutela del segreto professionale

The subject of the contribution is the in-depth analysis of the problems connected with the enforceability of professional secrecy in tax access. The topic of secrecy has traditionally concerned the need to balance the tax assessment needs with the reasons for protecting the news that professionals are aware of due to the tasks assigned to them. Therefore, it is necessary to diversify the considerations on the matter according to whether the controls are directed towards the professional as a taxable person or if access to him constitutes a response to the assessment carried out against the customer. In this context, the issues relating to reporting obligations imposed on professionals (notaries, lawyers, etc.) in relation to "suspicious transactions" and prepared to prevent and pursue money laundering hypotheses are also included.