I contributi dovuti ai consorzi di bonifica tra nuovi obblighi di motivazione degli atti e onere della prova nel processo tributario

The article is aimed to examine the impact, on the contributions due to the “consorzi di bonifica”, of some recent innovations brought about both by the implementation of the tax reform (Law N° 111/2023), and by modifications to the rules on the tax process. After a short historical and administrative framework of these entities and their prerogatives, the article focuses on the methods of collecting contributions to investigate, first, the impact on the acts issued by the consortia, deriving by the new wording of art. 7, Statute of Taxpayers' Rights (l. n. 212/2000), which now requires the indication of the proofs to justify tax claims. The analysis keeps with the in-depth analysis of the effects produced by the art. 7, par. 5-bis, of the Legislative Decree N° 546/1992, to verify the burden of proof in consortium claims and whether the recently introduced rule can change the current framework, and in what terms.