La funzione notarile e l'ausilio delle nuove tecnologie

The recent economic and financial crisis has highlighted the propensity of markets to assess more the reliability of individual countries than their actual economy; in this perspective, the role of the notary in countries characterized by a system of legal security is crucial, because it is able to guarantee as much as possible the security of commercial transactions and to minimize litigation. Not only do individuals gain from this, including the most vulnerable, but the entire country also benefits. This is what inspired the present work, in which has been explored the issue, usually neglected by manuals, of the function performed by the notary, also concerning the reinforcing of the role through the use of new technologies, and all the problems that arise from such use, especially concerning security. In addition, a specific question was analysed, the answer to which is closely linked to the approach chosen to adhere to the more general issue of the legal form of notarial functions, namely the question of the nature of notarial tax liability in respect of obligation to pay the registry tax. This is particularly relevant in view of the consequences of the adoption of the various doctrinal and jurisprudential guidelines produced in relation to the proposability of any requests or legal actions for reimbursement by the notary in case the payment of registry tax exceeds the amount of tax actually due and, given the introduction of legislation in our legal system concerning the computerized registration of documents, there is also the problem of identifying what impact such an introduction may have had on the nature of notarial tax liability in such situations.