L’ETEROGENESI DEI FINI DEL DISALLINEAMENTO DEGLI EFFETTI EXTRAPENALI DEL GIUDICATO ASSOLUTORIO

With this ruling, the Court of Cassation emphasizes the restrictive, and thus
far prevalent, approach that limits the effect of res judicata only to tax
penalties, degrading it, from the tax perspective to a mere evidentiary
element independently assessable by the tax judge together with the other
evidence introduced in the tax trial.
The arguments put forward do not appear entirely free from inconsistencies
with the guiding principles of the recent reform of the tax penalty system,
foremost among which is the principle of the "sameness of the fact”.