Courses a.y. 2023/2024
10774 IL SISTEMA TRIBUTARIO ITALIANO: LE FONTI, I PRINCIPI GENERALI E LE IMPOSTE DIRETTE [THE ITALIAN TAX SYSTEM: SOURCES, GENERAL PRINCIPLES AND DIRECT TAXES]
10775 IL REDDITO D?IMPRESA E LA TASSAZIONE DEI GRUPPI [BUSINESS INCOME AND GROUP TAXATION]
10777 L'IVA, LE ALTRE IMPOSTE INDIRETTE E I TRIBUTI LOCALI [VAT, OTHER INDIRECT TAXES AND LOCAL TAXES]
10778 IL DIRITTO TRIBUTARIO EUROPEO, INTERNAZIONALE E COMPARATO [EUROPEAN, INTERNATIONAL AND COMPARATIVE TAX LAW]
10779 IL PROCEDIMENTO TRIBUTARIO: POTERI DEL FISCO, ACCERTAMENTO , RISCOSSIONE E TUTELE DEL CONTRIBUENTE [THE TAX PROCEDURE: POWERS OF THE TAX AUTHORITIES, ASSESSMENT, COLLECTION AND TAXPAYER PROTECTION]
10780 IL PROCESSO TRIBUTARIO: ORGANI E ATTI, ISTITUTI DEFLATTIVI E TECNICHE DIFENSIVE [TAX LITIGATION AND OTHER REMEDIES TO SETTLE DOMESTIC TAX DISPUTES]
20641 DIRITTO DELL'IMPRESA (TEMI SOCIETARI E TRIBUTARI DI AMMINISTRAZIONE E CONTROLLO) / BUSINESS LAW (SELECTED CORPORATE AND TAX ISSUES IN MANAGEMENT AND INTERNAL AUDITING)
30647 FISCALITA' DELLE IMPRESE E DELLA DIGITAL ECONOMY [BUSINESS TAXATION AND DIGITAL ECONOMY]
50225 DIRITTO CONTABILE E FISCALE - MODULO 2 (DIRITTO TRIBUTARIO) [TAX AND ACCOUNTING LAW - MODULE 2 (TAX LAW)]
The diversity of courses taught and of the level of knowledge of the attending students calls for a corresponding variance in the teaching methodology and objectives, as well as in the methods of engagement and of student assessment.
Nevertheless, one of the key teaching methods adopted in all the courses is to discuss specific cases selected from current events and developments (newspapers, TV news, internet, etc.) in regards to concepts covered during lessons and to increase the reliance on special cases ruled on by tax courts or in administrative practice. The results is a significant increase in the students’ attention and participation in class and, on the other hand, a correspondent increase of their ability to apply the theorical concepts learned to concrete cases.
I am full Professor of Tax Law. Since 2013, I am also Director and Coordinator of the Master in Tax Law. Previously, I was Associate Professor of Tax Law both at Bocconi University (from 2012 to 2015) and at the University of Modena and Reggio Emilia (from 2008 to 2012). I am member of the editorial boards of various scientific journals and series in the field of Italian and international taxation.
My most recent research and publications comprise:
- A book dealing with the taxation of trusts (both from an Italian and international perspective) is forthcoming in the scientific legal series “L’ordinamento tributario italiano” (Pacini, Pisa);
- A book dealing with the foreign tax credit discipline is forthcoming in the scientific legal series “Diritto tributario dell’impresa” (Cedam, Padova);
- A paper dealing with the Directive (EU) n. 2017/1852 on tax dispute resolution mechanisms in the European Union is forthcoming in the scientific research book “Le procedure di composizione delle controversie fiscali internazionali nell’Unione Europea” (Pacini, Pisa).
Business and IAS/IFRS Tax Law.
Taxation of Business Combination and Bankruptcy Proceedings.
European and International Tax Law.
Taxation of trusts.
Tax procedures and process.
Tax avoidance and abuse of tax legislation.
Interruzione temporanea o definitiva dell’utilizzo di un bene strumentale e deducibilità fiscale degli ammortamenti civilistico-contabili, tra assenza di regole specifiche e applicabilità dei principi generali del reddito d’impresa
RASSEGNA TRIBUTARIA, 2020
Taxable person’s fundamental rights in tax proceedings: the ECJ and the italian jurisprudence
INTERNATIONAL VAT MONITOR, 2020
Osservazioni sui riflessi fiscali dell’introduzione dell’IFRS 9 in punto di deducibilità delle svalutazioni (“write off”) dei crediti d’impresa ragionevolmente valutati come irrecuperabili.
IL NUOVO DIRITTO DELLE SOCIETÀ, 2019