Contributo allo studio dei programmi di cooperative compliance in ambito nazionale e sovranazionale: la necessità di un coordinamento ai fini della certezza del diritto.

The thesis focuses on the relationship between the Italian Tax Administration and large taxpayers in the context of cooperative compliance at the national and supranational level. First, it analyzes the origins of the controversial relationship between tax authorities and taxpayers, before focusing on the studies of the International Fiscal Association (IFA) and the OECD on taxpayers’ rights. Subsequently, the first chapter focuses on the OECD studies on tax compliance, through an analysis of the key reports that led to the emergence of the cooperative compliance and Tax Control Framework concepts. The second chapter focuses on the relationship between the Italian tax administration and large taxpayers. In particular, it examines the changes introduced by Legislative Decree No. 221 of 2023, reflecting on their importance in strengthening the relationship between the italian tax administration and large taxpayers, in line with the spirit of the Enabling Act of 2023. The third chapter is entirely dedicated to the ICAP and constitutes the core of the reasearch. After an analysis on the concept of Tax Assurance, it examines the relationship between the ICAP and the traditional instruments for the prevention and resolution of international tax disputes. The final section contains some initial reflections (de iure condito and de iure condendo) on the relationship between the ICAP and the italian cooperative compliance regime. The fourth and final chapter analyses the ETACA. More specifically, after clarifying its relevance in the EU internal market, it first highlights the differences between the ETACA and the ICAP, and then focuses on the most critical issues that may give rise to incompatibilities between this programme and EU law.