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Publications

Monographs:

  • The evidence between tax proceeding and tax trial, Padova, 2005, pp. XVI-750;

  • State Aid in tax matter, Padova, 2007, pp. XX-586 (as coordinator together with professors Basilavecchia, Marchetti, Melis e Salvini);

Articles, Encyclopedic entries and Notes on judgments:

  • From the collection by roll to the concentration of the collection into the assessment, forthcoming in Scritti in onore di Andrea Parlato;

  • Taxpayer’s right of defense and informative access to <<notitia criminis>>, in GT-Rivista giurisprudenza tributaria, 2012, 57-62;

  • Evidences and inversions of burdens of proof in income tax assessment and VAT assessment: from legal presumptions to unexpressed administrative presumptions, in VV.AA., La concentrazione della riscossione nell’accertamento edited by C. Glendi and V. Uckmar, Padova, 2011, 445-474;

  • Occam’s razor and the doubling of assessment terms, in Rivista diritto tributario, 2011, 757-782;

  • Tax credits and trial safeguards: the thesis arguing the consolidation of credit declared by the taxpayer and non-adjusted by the Inland Revenue gets stronger, in GT-Rivista giurisprudenza tributaria, 2011, 505-511;

  • More unconstitutionality doubts on the doubling of assessment terms, in GT-Rivista giurisprudenza tributaria, 2011, 838-845;

  • The exemption from excise duty of energy products used for the production of electricity: from the exemption of vegetable oils to the exemption of methane gas, in VV.AA., Energie alternative e rinnovabili, Milano, 2010, 647-650;

  • Tax collection between administrative powers and tax-payer protections, in Quaderni Associazione Giuristi Marco Tullio Cicerone, n. 4 of 2010, 19-29;

  • Income assessment based on accounting records, in Massimario delle Commissioni tributarie della regione Puglia, 2010, 189-203;

  • Resolved and unresolved issues on the authorization of the finance offices to appeal to regional tax Commissions, in Rassegna tributaria 2009, 335-374;

  • Controls, assessment, proceedings and protections in the Italian experience, in VV.AA., La tutela europea ed internazionale del contribuente nell’accertamento tributario, Padova, 2009, 111-114;

  • The obligation of the local offices of the tax Agencies to acquire from their superior the permission to appeal to regional tax Commissions, in Massimario delle Commissioni tributarie della regione Puglia, 2009;

  • The transparency of the foreign companies in the Savings Law: Reflections of a tax barrister, in Giur. comm., 2008, 609-626;

  • Evidence (tax law), in Digesto delle discipline privatistiche - Sez. commerciale, Aggiornamento, vol. IV, Torino, 2008, 730-763;

  • Comment on art. 6 of Law n. 262 dated 28 December 2005, in VV.AA., La tutela del risparmio nella riforma dell’ordinamento finanziario, edited by L. De Angelis and N. Rondinone, Torino, Giappichelli, 2008, 315-334;

  • The handling of the dispute before the tax Commissions between safeguarding instances and rearguard battles, in Massimario delle Commissioni tributarie della regione Puglia, 2008, n. 1, 210-219;

  • Doubts of compatibility with EU law of excise on lubricating oils for use other than combustion and fueling, in Rassegna tributaria 2007, 704-736;

  • Fiscal Agencies, in Digesto delle discipline privatistiche - Sez. commerciale, Aggiornamento, vol. III, Torino, 2007, 25-45;

  • Power of attorney and missing name of the legal representative of the company, in Massimario delle Commissioni tributarie della regione Puglia, 2007, n. 1, 108-111;

  • Dispositive nature of the tax trial and principle of equality of arms, in Massimario delle Commissioni tributarie della regione Puglia, 2007, n. 1, 112-115;

  • Permission to access home and judgment of tax Commissions, in Massimario delle Commissioni tributarie della regione Puglia, n. 2/2007, 27-29;

  • Constitution of the defendant in trial and foreclosures, in Massimario delle Commissioni tributarie della regione Puglia, n. 2/2007, 95-97;

  • On proof-burdens division in tax trial betweeen the new (as, perhaps, now late) case law developments and recent regulatory changes, in Rassegna tributaria, 2006, 594-618;

  • Excises, in Dizionario di diritto pubblico directed by S. Cassese, vol. I, Milano, 2006, 72-80;

  • Fiscal Agencies, in Dizionario di diritto pubblico directed by S. Cassese, vol. I, Milano, 2006, 170-175;

  • Tax trial (discipline), in Dizionario di diritto pubblico directed by S. Cassese, vol. V, Milano, 2006, 4589-4603;

  • Case law revirements and unconstitutional profiles in the double rite of tax trial dealing, in Rassegna tributaria, 2006, 2090-2113;

  • Evidence power of the mark-up percentages related to the economic sector of the company subject to tax inspection, in Giur. it., 2006, 2441-2444;

  • The entry into operation of Agenzia delle Entrate - Assessment based on art. 39 D.P.R. 600/1973, in Quaderni del Consiglio di presidenza della giustizia tributaria, 2004, n. 9, 323-398;

  • The configurability of discretionary and equitable profiles in assessment and tax trial, in Rassegna tributaria, 2003, 174-190;

  • The new matters assigned to the jurisdiction of the tax Commissions, in Rassegna tributaria, 2003, 463-485;

  • Prerequisite, economic function and taxpayers of excises in the supply of mineral oils to commercial intermediaries, in Rassegna tributaria, 2003, 1859-1893;

  • The accounting and non-accounting assessment in VAT, in Rivista diritto tributario, 2000, I, 615-710;

  • The new provisions on the liquidation and collection of income tax, VAT, contributions and premiums due to social security institutions, the formal control of the returns, the abolition of cash services, and unitary payments for taxes not levyed by the State, in VV.AA., Commento agli interventi di riforma tributaria, edited by M. Miccinesi, Padova, 1999, 27-66;

  • The burden of proof, in VV.AA., Giurisprudenza sistematica di diritto tributario - Il processo tributario, edited by F. Tesauro, Torino, 1998, 527-552;

  • Source deduction, in Digesto - Discipline privatistiche - Sez. commerciale, IV ed., vol. XIII, Torino 1997, 1-30;

  • Distribution of profits to shareholders-individuals of cooperative societies and application of the tax adjustment surcharge, in Rassegna tributaria, 1997, 735-748;

  • The application of stamp duties, mortgage and land taxes in the Amato Act, in Rassegna tributaria, 1996, 1495-1510;

  • The use for VAT purposes of the coefficients provided for by articles. 11 and 12 of d.l. No. 69/89 conv. by Law n. 154/89, in VV.AA., Il nuovo accertamento tributario tra teoria e processo, Roma 1996, 431-443;

  • Refund of taxes paid on the basis of roll, in Rassegna tributaria, 1995, 572-573;

  • The tax case law, regulatory changes and the ongoing controversies, in Rassegna tributaria, 1994, 408-417;

  • The decriminalization of contraband and the over-activity principle of criminal tax laws, in Rivista di diritto tributario, 1994, II, 665-693;

  • Notice of liquidation uncontested: when the extension of challenged acts violates the right of defense, in Rassegna tributaria, 1994, 1808-1813;

  • About a recent ruling by the Supreme Court on the evidence effectiveness of the minutes, in Rivista di diritto finanziario e scienza delle finanze, 1993, I, 88-145;

  • France: the taxation of the main financial instruments and the bank taxation, in VV.AA., Manuale per il 1993 e oltre - La fiscalità, Roma, 1992;

  • The single European market and the taxation of income from investments in bank deposits and securities, in Banche e Banchieri, nn. 5, 6 and 7/8 of 1989;

  • The new tax regime for certificates of deposit and bank deposits, in Banche e Banchieri, nn. 7/8 and 9 of 1988.