The issue of protecting taxpayers’ personal data from the tax administration has often been overlooked11, however, the jurisprudence of the Court of Justice and the European Court of Human Rights12 has delved into the compatibility of national tax measures with the right to personal data protection, emphasizing that the protection of personal data processing in the face of public interests must always be ensured through a proportionality assessment. Conversely, at the domestic level, jurisprudence has remained stagnant, highlighting the need for greater uniformity in invoking and specifically introducing principles like proportionality within tax procedures in the Italian Taxpayer’s Bill of Rights13. In fact, today, there is a pressing need to enhance attention to taxpayers in order to strengthen trust between them and the tax administration. IV. THE LIGHTS: SUSTAINABLE TOURISM AND ENVIRONMENT: TOWARDS A NEW VISION OF TOURISM TAXATION Sustainable tourism is a travel model that prioritizes environmental preservation, respect for local cultures, and fair economic development. This presents an important result from a fiscal perspective, particularly in terms of extrafiscality:14 travelers are encouraged to make responsible choices, such as adopting eco-friendly practices, supporting local economies, and appreciating local traditions. This approach aims to ensure that tourist destinations maintain their integrity over time, providing benefits both to visitors and the communities involved. More generally, in recent years, due to ongoing climate change and to the harmful and relentless growth of global pollution levels, it can be observed how tax scholars have focused their attention on the topic of environmental taxation15: a system of taxes16 and levies aimed at promoting sustainable behavior and reducing the environmental impact of economic activities17. 11 Contrino, 2023. 12 European Court of Human Rights, Grand Chamber, L.B. v. Hungary, Judgment of 9 March 2023, Application No. [36345/16]. 13 De Pascalis, 2024. 14 Uricchio and Selicato, 2020. 15 Uricchio and Selicato, 2022, p.3. 16 Alfano, 2012. 17 Comelli, 2022, p.791. 121 TOURISM AND FISCAL LEVERAGE
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