An article dated 30 September 2026 in Il Sole 24 Ore reports on the evolving use of instant messaging content (SMS, WhatsApp, Telegram) in tax criminal investigations. The Court of Cassation has clarified that chat logs are admissible as evidence only if acquired through a motivated decree by the public prosecutor (PM), respecting the constitutional guarantees of correspondence secrecy. This ruling balances the investigative needs of tax authorities with the fundamental right to privacy, requiring a specific judicial authorization that details the relevance of the communications to the alleged tax offenses.
Key Takeaways
- Judicial Authorization Required: Tax police cannot seize or access private chat databases without a prosecutor’s decree specifying the alleged crimes and the pertinence of the messages.
- Scope of Admissibility: The ruling covers all instant messaging platforms, including end-to-end encrypted services, provided the data is obtained lawfully.
- Defense Strategy: Taxpayers under investigation should challenge any evidence obtained without the proper motivated decree, potentially leading to exclusion of key documentary proof.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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