Valenza probatoria del documento di fonte informatica nell’accertamento tributario

[Autom. eng. transl.] The photograph portrayed by Google and attached to the assessment notice has the value of pre-established proof and the things it represents must be deemed to be in conformity with the truth, pursuant to art. 2712 of the Italian Civil Code However, the party who has an interest in the photograph losing, in the trial, the probative efficacy of which it is legally endowed has the burden of disclaiming its compliance in the terms indicated by the aforementioned art. 2712 of the Italian Civil Code That is, the interested party must bring clear, detailed and explicit elements to the judging body such as to make it clear that the things depicted in the photograph do not represent reality. However, even if the party has proceeded to deny the document produced by the other party, this document may lose its qualification as evidence and be degraded to a simple presumption pursuant to art. 2729 of the Civil Code, so that the judge, in any case, can prudently appreciate its content.