Habe mal ein bisschen gegoogelt: https://www.fiscooggi.it/rubrica/analisi-e-co...
"Il processo verbale di contraddittorio consiste, infine, in una sintesi del lavoro d’indagine svolto dai verificatori e in un rendiconto del confronto tra i verificatori ed il contribuente."
Und das hier:
"Contraddittorio in the context of the Revenue Agency: [...] the parties meet in an office and try to clarify the alleged breaches committed by the taxpayer. The taxpayer may question the charges and provide evidence in his/her support and the Revenue officer may ask for further evidence etc."
it is a consultative meeting (or more than one meeting, with a report being drawn up at the end of each meeting) in which both parties put forward their arguments and the taxpayer seeks to defend him/herserlf from the charges
Also etwa: Protokoll der Anhörung