Giovanni d'Ayala Valva (Partner, Tremonti Partners), together with Prof. Francesco d'Ayala Valva, authored a case commentary on the ruling, published in GT - Rivista di Giurisprudenza Tributaria (no. 8-9/2026), tracing the evolution of Supreme Court case law since 2002 and proposing a strengthening of the precautionary powers of the Taxpayers' Guarantor.
In ruling no. 19960/2026, the Italian Supreme Court (Corte di Cassazione) recognizes for the first time that the authorization for financial investigations can be judicially reviewed: if not attached to the assessment notice or otherwise disclosed in its essential content, the bank data obtained is unusable, and the tax assessment is invalid to the extent it relies on it.
A ruling that partly reflects the guidance of the European Court of Human Rights (Italgomme, Agrisud, Ferrieri e Bonassisa, Edilsud) on the protection of taxpayers' private life under Article 8 ECHR.
GT-Rivista di Giurisprudenza Tributaria 8-9 2026
September 16, 2026