La Corte costituzionale tra convergenze desiderate e contrapposizioni reali: i limiti di un’interpretativa di rigetto sui limiti probatori in materia tributaria (osservazioni a C. cost. sent. n. 137/2025)

The contribution analyzes Constitutional Court judgement no. 137/2025, which declared unfounded the question of constitutionality of Art. 32, paras 4 and 5, of Presidential Decree No. 600/1973, concerning evidentiary limits against taxpayers who do not cooperate in the pre-trial administrative investigation, was declared unfounded. After outlining the regulatory framework and the related case law, the article examines the arguments of the referring court and the reasoning of the Court. While confirming existing judicial “living law”, the Court further narrowed the scope of application of the provision by way of interpretation, limiting its applicability to evidence unequivocally favorable to the taxpayer, in order to preserve the principle of nemo tenetur se detegere and to promote cooperative tax compliance. The contribution critically assesses both the content and the decision-making technique adopted, highlighting inconsistencies and uncertainties arising from a ‘forced’ interpretation, adopted in a field where a well-established case law already exists. It is argued that the ruling assumes a largely unfinished model of relations between tax authorities and taxpayers and that risks weakening legal certainty and effective judicial protection in the tax justice system.