.

Contraddittorio in the context of the Revenue Agency is not really a cross-examination in the legal sense
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
I put "medium" confidence because I am not satisfied with the "cross-examination" translation usually proposed and yet I am not sure if consultation is satisfactory either