Curriculum Vitae

Giuseppe Maria Cipolla

Full professor of Tax Law at the University of studies of Cassino and southern Lazio, where he also teaches Comparative Tax Systems and Local Authorities Tax Law.
Doctor of research in Tax Law at the University of studies of Rome Tor Vergata.
Graduated with honours in Law at the Catholic University Sacro Cuore of Milan.
Member of the scientific committee for the II level Master of Tax Law Antonio Berliri founded by Alma Mater Studiorum University of Bologna. He is also in charge of its Tax trial module.
Regular teacher at the European School of Advanced Fiscal Studies founded by the University of studies of Bologna and by the Universities of Bourgogne, Castilla - La Mancha, Katholieke of Tilburg, Santiago de Campostela, Sevila Pablo de Olavide, Strasbourg Robert Schuman, Valencia and Valladolid.
Member of the scientific committee for the doctorate of research in Protection of fundamental rights in the case law of the national constitutional Courts and the other high-level European Courts.
Member of the scientific committee of the periodical Rivista di diritto tributario (Tax law magazine).
Member of the referees committee of the periodicals: Rivista di diritto tributario (Tax law magazine); Giurisprudenza delle imposte (Tax case law); Rivista trimestrale di diritto tributario (Three-monthly tax law magazine); Gli Stranieri/ Rassegna di studi e di giurisprudenza (The Foreigners/ Report of studies and case law).
Effective member of the research Commissions on tax trial instituted by the Bar Association of Rome and by the Chartered Accountants Association of Rome.
Chartered barrister before the Corte Suprema di Cassazione and the other Higher Courts.
He is the author of more than fifty publications, including monographs, encyclopedic entries, articles and notes on judgments. Areas of main interest: theory and practice of tax law institutions; fiscal controls and methods of assessment; tax trial; corporate taxation; excise duties; customs duties; international taxation.
So far, he has held more than one hundred and thirty lectures and reports on the occasion of Italian and international scientific conferences, study seminars, professional and postgraduate refresher courses addressed to tax Judges, fiscal Agencies and local Authorities managers and functionaries, “Guardia di Finanza” officers and petty officers, lawyers, chartered accountants and corporate executives and functionaries.
He has been or is still teacher at the following bodies and institutions:

• Academy of “Guardia di Finanza”;
• National Association of Italian Municipalities;
• Tax Police School;
• High School of Economics and Finance Ezio Vanoni.

Regular member of the Council of Administrative Justice for the Region of Sicily from 1996 to 2004 by decree issued by the President of the Republic on 22 January 1996.
Scientific organizer of the training Course of tax judges organized in 2006, 2007 and 2008 by the University of Cassino in agreement with (and under the patronage of) the Presidency Council of Tax Justice.
Scientific organizer of the Course on tax federalism organized in 2012 by the University of Cassino.
Member of the scientific committee for the doctorate of research in Corporate tax law (administrated by LUISS - Guido Carli of Rome, together with and financed by the University of Cassino) from its institution to its cessation.
Regular teacher of Tax Law at LUISS – Guido Carli of Rome from 2006 to 2009.
Member of the scientific committee for the Advanced training Course in Tax Law, accounting and tax planning organized by LUISS Business School from 2001 to 2010. As part of that course, he has also been responsible for the Assessment – Collection - Tax trial module, during the same years.
Regular teacher at the Legal profession School of LUISS – Guido Carli of Rome from 2001 to 2009.
Teacher of Tax Law and Criminal Tax Law at the “Guardia di Finanza” – School for Inspectors and Supervisors of L’Aquila from 2003 to 2006.