Via Regina Elena, 78
65122 Pescara
Publications and conferences
Professional activity is closely linked to scientific and educational work. Conferences and training events are opportunities for meeting that help to understand problems, needs, and skills, creating the basis for professional collaborations, human relationships, and ultimately for sharing solutions.
Below are the publications and topics addressed by Massimo Basilavecchia in presentations, speeches, and conferences at upcoming or recent events.
Publications
Conferences
MANUALS:
Tax function and forms of protection. Lectures on tax proceedings, G.Giappichelli Editore Turin first edition 2009
Second edition 2013
Third edition 2018
Course in tax law, G.Giappicheli Editore Turin, first edition 2017
MONOGRAPHS:
Creditor situations of the taxpayer and implementation of the tax. From deduction to refund in value added tax, prov. ed. Pescara 2000
Partial assessment, Giuffrè Milan 1988
CONFERENCE PROCEEDINGS AND EDITORSHIPS:
Discussions on the subject of the tax trial, Padua 2020 (editor with Alberto Comelli)
Writings in memory of Giovanna Mancini, 2019 (editor with Lucio Parenti)
Bulletin of Italian Tax Doctrine 2014-2016, Turin 2020 (editor with Lorenzo del Federico)
Tax jurisdiction in the judicial system, Bologna 2009 (editor, with Giuliano Tabet)
CODES:
ASSESSMENT, ED. IPSOA
TAX COLLECTION, ED. IPSOA
ENCYCLOPEDIA ENTRIES AND COMMENTARIES:
Prescription and tax credits in Treccani Book of the Year of Law 2018
Public companies and taxation, in Public companies
in the Consolidated Law D.Lgs. August 19, 2016, no. 175, Milan 2017
Compulsory collection (art.45, D.P.R. 29.9.1973, n.602) in Commented Code of Civil Enforcement edited by G.Arieta, F.De Santis and A.Didone, UTET 2016
Forced expropriation based on roll (art.49, D.P.R. 29.9.1973, n.602) in Commented Code of Civil Enforcement edited by G.Arieta, F.De Santis and A.Didone, UTET 2016
Deadlines for expropriation (art.50, D.P.R. 29.9.1973, n.602) in Commented Code of Civil Enforcement edited by G.Arieta, F.De Santis and A.Didone, UTET 2016
Tax obligations and the management of tax credits in The reforms of insolvency procedures edited by A.Didone,Dott.A.Giuffrè Editore spa, 2016
Active subject: taxpayer and other subjects involved in the implementation of the levy in Giovannini-Di Martino-Marzaduri- Trattato di diritto sanzionatorio tributario, Milan Dott.A.Giuffrè Editore spa, 2016
Tax implications of recent amendments to the c.p.c., Libro dell'anno del diritto, Treccani 2014
Refund of taxes in Treccani online 2014
The appealability of the disapplicative ruling, Libro dell'anno del diritto, Treccani 2013
Comment on art.23 d.lgs. 472/97, in Glendi-Consolo, Short Commentary on the Laws of Tax Proceedings, Padua CEDAM 2012 and 2018
Amendments to collection in Libro dell'anno del diritto, Treccani 2012
Tonnage tax, in Enc. Giur. 2006
Assessment, in Diz. Diritto pubblico, 2006
Postscript to the entry Refund of taxes, in Enc. Giur. 2002
Municipal property tax in Enciclopedia del diritto (supplement) 2000
Benefits, exemptions, exclusions, in Enciclopedia del diritto (supplement) 2000
Tax substitution, in Digesto disc. Priv. Sez. comm. 1998
Tax collection, in Enciclopedia del diritto 1989
Tax roll in Enciclopedia del diritto 1989
INTERVENTIONS IN THE DAILY PRESS
Exclusive jurisdiction to safeguard, Il Sole 24 Ore November 2019
September 2018, Summer reflections on the tax system to come
July 2016, The Italian tax system seen by others
June 2016, Equitalia and Tax Commissions: the name may matter, but it's not everything
February 2016, The future of tax proceedings: towards a new jurisdictional structure?
December 2015, The consensual tax system and high speed
October 2015, Local authority collection: the silence of the reform
July 2015, A new era for tax abuse and avoidance
April 2015, Fragments of legal certainty
November 2014, Issues to resolve in criminal repression of tax evasion
October 2014, Stability "versus" tax delegation
July 2014, Collection: beyond Equitalia
June 2010, On the effectiveness for 150 days of the new suspension orders (with L.Lovecchio)
November 2009, on the role of the Court of Cassation
July 2009, on tax commissions "lights and shadows"
March 2009, On advance rulings, the tax authorities anticipate the rules
February 2008, Farewell to the gazette, but with caution
November 2006, On guarantees still to be defined (regarding new powers in collection)
March 2004, on the "costs of modularity" in the implementation of the delegation for the reform of the state tax system
September 2003 on the reconciliation between "financial statements" for civil and tax purposes,
ARTICLES:
Institutional profiles
The tax-authority taxpayer relationship in the "Cura Italia" decree, in L'accertamento, 2/2020
When the incentive becomes a trap: the case of incentivizing tariffs in energy, in Corriere tributario 2020, 463
Environmental protection: tax profiles, in Rivista trimestrale di diritto tributario, 2019, 753
The family agreement: where civil law unites, the Tax Authority (and case law) divide, in Corriere tributario 2019, 267
Substitute and flat-rate regimes: if the disparity of treatment becomes a system, in Norme tributi month 2019
Contribution to public spending and citizenship, in Tax Law and Procedure, 2018
Data protection and tax assessment: judges and the authority seek a balance, in Norme tributi month 2018
The irresistible rise of the consensual model in tax policies, in Norme tributi mese 2017
Precautionary measures: the path of suspensions is still tortuous, in Norme tributi month 2017
Procedural profiles of art. 10-bis of the Statute of the taxpayer, in Corriere tributario 43/2016
Art. 10-bis of the Statute: "the day after", in GT 1/2016,5
Points of convergence critical remarks and future prospects, in Tax implications of natural disasters and pollution, 2015
Direct effectiveness of Art. 53 of the Constitution in the series "The evolution of the tax system and the principle of contributive capacity", 2014 CEDAM
Sector studies and the taxation of small and medium-sized enterprises, in Nelmerito, 28 May 2010
All past, present and future amnesties ineffective, in l'IVA 2009/12, 9
The evolution of the European Union's fiscal policy, in Riv. dir. trib. 2009
Tax obligations after the earthquake, in PQM 2009
Abuse of retroactive rules on the notion of buildable areas and (lack of) interpretative reactions, in GT 2007, 111
The tax implications of allocations among family members, in Family pacts for business (edited by the Italian Notarial Foundation), 2006
The nullity of tax acts: considerations on the principle of legality and the taxing function, in Riv.dir.fin. 2006, I, 856
The effectiveness of the taxpayer's bill of rights after the latest Supreme Court rulings. The impact on the world of local taxes, in Tributi loc. e reg., 2005, 11
Facilitated settlements and reliance, in corr.trib. 2004, 390
Towards the code, steps backwards: critical notes on legislative technique in the delegated decree on IRES, in Riv.dir.trib. 2004, I, 83
Notes on the qualification of activities carried out by public bodies, in Giur.Imp. 2003, 1601ss
The interpretative functions of the Ministry of Finance, in corr.trib. 2002, 285
Tax issues in relations between Italy and Croatia, in ilfisco 1999, 7712
Autonomy of the local authority respected, which can choose whether to apply the new rules, in The reform of collection, dossier of Guida al diritto March 1999
The notion of defined relationship in the jurisprudence of the Supreme Court, in GT 1995, 226
Constitutional principles and amnesty measures, in Riv.dir.fin. 1988, I, 231
Assessment and sanctions
Oscillating rigidity of the Supreme Court on preclusions in tax assessment, in Corriere tributario 2019 775
Data protection and tax assessment: judges and the authority seek a balance, in Norme e tributi month 11/2018
The sanctioning treatment of undue compensation, in CT 28/2018
The Court of Justice on Italian tax penalties, in CT 24/2018
Formal defects of the tax act, in Neotepa, A.N.T.I. periodical, 1/2017
Active subject: taxpayer and other parties involved in the implementation of the levy in Treaty of Tax Sanctioning Law edited by A. Giovannini, A. di Martino, E. Marzadu, Giuffrè 2016
Also on abuse and avoidance, unavoidable guarantees, in GT 10/2015, 745
Administrative sanctions: temporary proportionality?, in Corriere tributario 31/2015, 2383
Invalid assessment without essential attachments, in Corriere tributario 11/2015,818
For systematic coordination in the implementation of the tax delegation: playing on the offensive?, in Corriere tributario 39/2014, 2994
The evolution of controls: towards sustainable assessment?, in Corriere trib.36/2014, 2761
The taxpayer must demonstrate as evidence in the synthetic assessment only the available non-taxable resources, in GT 7/2014,588
Towards a definitive closure on the fate of assessments without rates, in Corriere Trib.26/2014, 2002
Simplifications and efficiency of controls in the tax delegation, in Corriere Trib.16/2014,1211
Methods of assessment and contributive capacity, in Rass.Trib. 2012
On the sanctionability of avoidance in Law and tax practice 2012
The correct meaning of inductive assessment, in corr.trib. 2010, 121
Confidentiality and tax investigations: from regulations to practice, in corr.trib. 2010, 49
Again on the appeal against the denial of self-protection, in the process of being published in Fin.loc. 2010
Anti-avoidance through interpretation, in GT 2009, 601
The protection of confidentiality in tax investigations, in corr.trib. 2009, 3577
For the effectiveness of the adversarial principle, in corr.trib. 2009, 2369
The changes to the voluntary disclosure according to the Revenue Agency, in corr.trib. 2009, 1411
The general principles of administrative law safeguard "access" to tax documents", in Dialoghi trib. 2009, 42
The attention of the Tax Authorities for larger companies, in corr.trib. 2009, 98
Access to tax records impossible, in corr.trib. 2008, 3093
The new forms of assessment definition, in corr.trib. 2009, 655
The definition of minutes, in corr.trib. 2008, 2891
Evasion and abuse of rights: a possible integration, in GT 2008, 741
On the fiscal limits to contractual autonomy, pending the united sections, in corr.trib. 2007, 2673
New procedures for synthetic assessment? in corr.trib. 2007, 3119
Parametric tools, adversarial process, reasoning of the assessment: the proper role of the tax judge, in GT 2007, 937
Does the intermediary's intervention protect the taxpayer from the risks of transmitting the declaration? in corr.trib. 2007, 2177
The assessment of the market value of real estate, in corr.trib. 2007, 195
Effects of corporate assessment on adjustments to shareholders, in Corr.trib. 2006, 205
Minutes of assessment not followed by verification and automatic settlement, in Corr.trib. 2006, 612
The difficult identification of elusive behaviors: function of the general rule, in Corr.trib. 2006, 1935
Anticipated deadlines for the submission of declarations, in Corr.trib. 2006, 2923
A notice called partial, in GT 2006, 795
Tax assessment function and repressive function: the new balances (from instrumentality to subsidiarity, in Dir.prat.trib. 2005, I, 3
The definition of potential dispute on p.v.c, in GT 2005
Is the professional responsible?, in Summa 2005
The nullity of the tax act, in Summa 2005
The prerequisites for the replacement of the invalid tax act, in GT 2004, 43
Synthetic assessment and legitimacy judgment, in GT 2004, 336
The judge's review of the assessment procedure with agreement, in GT 2004, 488
Simplified procedure for the request for a tax ruling, in corr.trib. 2005, 2172
Effects on partners of the tax settlement agreement of partnerships, in corr.trib. 2005, 3175
Effects of the blanket amnesty on partial assessments, in corr.trib. 2005, 3569
Closure of autonomous disputes for shareholder and company, in corr.trib. 2004, 843
Markup percentages between "admissions" and "non-cooperation", in corr.trib. 2004, 1428
The preventive tax agreement from the enabling law to the 2004 finance act, in Giur.Imp. 2004, 227
Tax violations and legal entities: building the new or destroying the existing?, in Dialoghi dir.trib. 2004, 323
The extraterritorial activity of tax administrations and cooperation in collection, in Tax Law in International Relations, edited by LUPI, Milan 2003, 116
Defensive techniques regarding adjustments based on coefficients, in GT 2003, 561
The analytical-inductive adjustment after art. 62-sexies d.l. 331/93, in GT 2003, 662
Notifications to non-residents: the tax domicile in Italy prevails, in GT 2003, 915
First reflections on amnesties, in corr.trib. 2003, 226
Further on amnesties and income produced in associated form, in corr.trib. 2003, 933
The conditions for changing the choice of type of amnesty, in corr.trib. 2003, 1153
The total or partial invalidity of the assessment notice lacking the indication of the rate, in GT 2002, 10
Detrimental effects of failing to respond to the questionnaire, in GT 2002, 272
Unitary assessment and reasoning by reference, in GT 2002, 1121
Initial insights on further accounting "simplifications", in corr.trib. 2002, 756
The Court of Cassation steps back on the reasoning and evidence of the assessment notice, in corr.trib. 2002, 1169
Legitimate subjective limits to tax certification, in Corriere tributario 2002, 3178
The taxpayer is no longer only asked to declare, in corr.trib. 2002, 2629
Important policy documents on sector studies, in corr.trib. 2002, 3521
Partial assessment cannot be a summary assessment, in GT 2000, 931
On the subject of self-protection regarding unappealable acts: on a request for clarification submitted by the taxpayer, in GT 2000, 1032
The procedure for imposing sanctions: general profiles, in The reform of administrative tax sanctions, Turin 1999
Issues regarding the integration of the assessment, in GT 1995, 1104
Commentary on art. 30, paragraph 2, d.l. 69/89, in the new commented civil laws, 1990
The changes to partial assessment in income taxes, in ilfisco 1989
Doubts about the admissibility of the participation of the Tax Administration in criminal proceedings for tax offenses, in rass.trib. 1986,
Relations between amnesty applications and exemption requests in direct taxes, in rass.trib. 1986
Collection and refund
For good administrative action in tax collection, in Pierro (ed.), The right to good administration in tax proceedings, Milan 2019, 321
Foreign contractual and administrative acts in the proceedings for reimbursement of withholdings, in GT 4/2018
Tax compensation is allowed only if regulated by mandatory legal provisions - The state of tax compensation, in GT 11/2017
Collection of taxes after the final judgment - commentary, in CT 36/17
Passive legitimation in the appeal against the registration of a mortgage, in GT 5/2017
The new organization of tax collection in Corriere Tributario, 45/2016
Constitutional profiles of tax collection, in Rivista di diritto tributario, 6/2015,473
Which tax act to collect from the administrator the company's debt?, in Corriere tributario 32/2013, 2441
Recoverable by July 31 the installments that have lapsed, in Corriere tributario, 30/2014,2340
The collection of taxes in the constitutional framework, in Rivista trimestrale diritto tributario,1/2014,3
Obstacle course for compensation, in corr. trib. 2010, 2659
Limited powers of the collection agent, in corr. trib. 2010, 1903
The denial of installment payments in tax jurisdiction, in corr. trib 2010, 1519
Deflation of litigation and rationalization of collection, in corr. trib 2010,
1241
The collection agent as the opposing party, in Lezioni di diritto tributario sostanziale e processuale, edited by Gaffuri-Scuffi, Milan 2009
Deadlines for registration after the final judgment, in corr.trib. 2009, 2887
More news on precautionary measures, payments and enforced collection, in corr.trib. 2009, 2793
The methods of third-party garnishment are at the discretion of the collection agent, in corr.trib. 2009, 327
The collection of taxes, in Rass.trib. 2008
Mandatory information on payment notices, in GT 2008, 373
The invalidity of the acts of the concessionaire for omission of mandatory information: the orientations of the case law, in Giust. trib. 2008, 341
The blocking of public administration payments, in corr.trib. 2008, 2659
Abolished guarantees supporting the installment of amounts registered, in corr.trib. 2008, 2325
the transitional rules on the limitation periods for notification of the payment notice are legitimate, in corr.trib. 2008, 1041
To collection agents the installment of roles, in corr.trib. 2008, 1259
Friendly notice and communication to the taxpayer, in corr.trib. 2008, 871
Payment notice following final assessment, in corr.trib. 2008, 549
Collection modified to reduce recourse to registration, in corr.trib. 2008, 190
New structures of collection and judicial protection, in Il fattore “R”, edited by MAGLIARO, Trento 2007, pp. 85/96
The role and the payment notice; evolutionary profiles of tax collection, in Dir. prat.trib. 2007
Interpretative laws and prohibition of refund of VAT already paid between reimbursement and deduction, in corr.trib. 2007, 2925
Commencement of prescription in the reimbursement of declared credits, in corr.trib. 2007, 1131
The application for amnesty precludes IRAP reimbursement to professionals, in corr.trib. 2007, 991
The flexibility of payment extension applications, in corr.trib. 2007, 666
Immediate applicability of tax compensation, in corr.trib. 2007, 35
Taxpayers and enforced collection, in Corr.trib. 2006, 3393
Doubts about the transitional rules following the reform of the notification deadlines for payment notices, in GT 2006, 121
Deadlines for registration and payment notices: the limits to the retroactivity of Decree Law 106/2005, in GT 2006, 939
The limitation periods for the settlement of taxes, in corr.trib. 2005, 39
Substantive requirements and procedural effects of the action for reimbursement of withholding on advances of other indemnities and amounts similar to severance pay, in GT 2004, 836
Limitation periods for notification of payment notices, in corr.trib. 2005, 259
The transaction of roles, in corr.trib. 2005, 1216
The interpretation of the tax authorities does not affect the commencement of deadlines for reimbursements, in corr.trib. 2005, 1432
Definition of omitted payments and control of declared amounts, in corr.trib. 2005, 2883
Commencement of deadlines in the action for reimbursement based on the declaration, in corr.trib. 2004, 1666
Reimbursements by government bonds, in corr.trib. 2004, 1747
Possible settlement after the declaration of amnesty favorable to the taxpayer, in corr.trib. 2004, 2625
Refundable undue payment from amnesty, in corr.trib. 2004, 2677
Interest from settlement of disputes, in Dialoghi dir.trib. 2003
The settlement through amnesty pending the appeal of the assessment nullifies provisional registrations, in GT 2003, 1040
The effects of amnesties on the taxpayer's credits, in corr.trib. 2003, 2960
The effects of amnesties on reimbursement disputes, in corr.trib. 2003, 3037
The recovery of excess payment in the VAT return, in corr.trib. 2001, 1461
Considerations on registration preceded (only) by an act of denial of a benefit, in rass.trib. 1990
The settlement of the tax due based on the declared amount in the assessment of the Constitutional Court, in rass.trib. 1988
Tax proceedings
The reform of the judge and of the tax proceedings, in Rassegna tributario 2020, 55
A case of self-protection regarding a sentence, in GT 2019, 827
Limitation or forfeiture period for VAT refund based on res judicata?, in GT 2019, 434
Annulment judgment and compliance proceedings, in GT 2019, 81
The reform of the tax process in search of a new model of judge, in IPSOA Quotidiano, July 28, 2018
Does the precautionary suspension of the assessment affect the validity of the subsequent tax bill? in CT 16/2018
When is an appeal admissible following a proposal for voluntary compensation, in CT 5/2018
Effects of the appealed judgment on extraordinary collection, in GT 2017, 214
Passive legitimation in the appeal against the registration of a mortgage, in GT 2017, 417
Seizure can also be a challengeable act, in Corriere tributario 30/2017
The immediate enforceability of the judgments of the tax commissions, in the volume for the 40th anniversary of Corriere Tributario, 2017, 37
Administrative jurisdiction over general cadastral acts, in GT 2016, 649
Obligation to file a copy of the notice of appeal?, in Corriere tributario 21/2016, 1639
Appeal for compliance not allowed without a copy of the judgment certifying that it has become final, in GT 2014, 899
Professional secrecy in tax audits and judicial protection, in GT 2010, 768
Procedural implications of national consolidation, in corr. trib. 2010, 3080
Post hoc regularization of defects in the tax assessment act is impossible, in GT 2010, 498
Amnesty and trial: the floor to the united sections, in corr. trib. 2010, 423
The external judgment yields to abuse of rights (but not only), in GT 2010, 18
Critical issues of the current tax process and in the composition of tax commissions, in Neotera, 2009
De iure condendo: which judge for immediate protection? (European Court of Human Rights and tax investigations), in Dialoghi trib. 2009,
Compensation in compliance proceedings, in corr.trib. 2009, 739
Uncertainty returns regarding the denial of self-protection, in corr.trib. 2009, 1227
The DCEC research institute intervenes on the review of tax assessment acts, in corr.trib. 2009, 65
Optional appeal of the underlying act not notified, in GT 2008, 482
The immediacy in the handling of the precautionary application, in Riv.dir.trib. 2008
The unitary assessment finds a stable arrangement, in corr.trib. 2008, 2270
Effectiveness and relativity of the unitary judgment, in Dialoghi trib. 2008, 41
Appeal by the limited partner against the assessment of company income, in GT 2008, 109
Subjective effectiveness of the notice of liquidation, in GT 2007, 496
The relationships between tax acts under review by the joint sections, in GT 2007, 575
Relationships between judgments in the unitary assessment of shareholders and companies, in GT 2007, 757
The administrative stop and tax jurisdiction in Tax Jurisprudence, 2007
The powers of the Court of Cassation and the trial judge over the notice of assessment, in corr.trib. 2007, 3249
Decision referred to the joint sections regarding judgments with issues of prejudicial connection, in GT 2007, 757
Limits to subsequent assessment activity after a judgment recognizing a refund, in Giust.trib. 2007, 139
Taxation function and subjective situations, in Tax Law and Constitutional Court, 2006
Jurisdiction over the suspension of the payment notice, in Dir.prat.trib. 2006, II, 1035
Amendments to the tax process, in Corr.trib. 2006, 105
Tax jurisdiction for disputes over undeclared work, in Corr.trib. 2006, 1349
In search of the tax dispute on the imposition act, in Corr.trib. 2006, 2293
Ultra-annual value of the tax judgment, in Corr.trib. 2006, 2694 (co-author Pace Annalisa)
The administrative stop does not survive the annulment of the challenged act, in Corr.trib. 2006, 3500
Investigative powers and discretion of the tax judge, in GT 2006, 305
On disputes arising from the settlement procedure, in GT 2005
The finality of a relationship cannot be anchored to payment, in GT 2005,
The denial of reimbursement and its recognizability, in GT 2005
Unappealability of the notice of assessment and refund application, in GT 2004, 125
Failure to notify the tax assessment and appeal of consequential acts, in GT 2004, 542
Late filing of the appeal and pendency of the dispute, in corr.trib. 2004, 62
The relationships between tax acts, in corr.trib. 2004, 1185
Disputes on COSAP and currency sanctions, in corr.trib. 2004, 3183
The challenged act conditions the grounds of appeal, in corr.trib. 2003, 619
The pendency of the dispute is anchored to a merely formal criterion, in corr.trib. 2003, 721
The parties and their representation in court, in Quaderni del Consiglio di Presidenza della giustizia tributaria, Current issues of the tax process, III, 2002, 63
Brief notes on the grounds for challenging the assessment notice, in GT 2002, 320
Doubts about the appealability before the tax commissions of the denial of self-protection, in GT 2002, 979
Still uncertainties about the assessments relating to companies and shareholders, in corr.trib. 2002, 27
Judicial conciliation can take place outside the hearing but must remain within the proceedings, in corr.trib. 2002, 983
Jurisdiction over the administrative stop of VAT refunds, in corr.trib. 2002, 1898
Useless is the suspension of judgments dependent on unitary ascertainment, in corr.trib. 2002, 2368
First clarifications on the new jurisdiction of the tax commissions, in corr.trib. 2002, 4108
The principle of transparency in unified assessment and in autonomous judgments, in corr.trib. 2001, 1165
Further on the unified assessment of the income of partnerships and the shares attributable to partners, in corr.trib. 2001, 1689
Effects of the failure to sign the notice of appeal, in corr.trib. 2001, 2126
The compliance judgment, in The tax process, Systematic Jurisprudence edited by Tesauro, Turin 1998
Jurisdiction of the commissions and denial of self-protection, in GT 1998, 617
The enforcement of judgments and the installment collection of the tax, in SUMMA 1997
Relations between the motivation of the tax act and the defensive activity of the office in court proceedings, in GT 1997, 941
Issues regarding appeals and appealable acts between the old and new tax proceedings, in GT 1996, 229
The procedural effects of the repetition of the assessment, in riv.dir.trib. 1995, I, 165
Considerations on (apparent) lack of territorial jurisdiction and (actual) lack of passive legitimation in tax proceedings, in Riv.dir.trib. 1992, Ii, 1011
Considerations on the draft reform of the tax process, in Dir.prat.trib. 1991, I, 1763
The division of jurisdiction between tax commissions and the ordinary administrative judge, in Boll.trib. 1990,
Procedural conduct of the tax office and reasoning of the challenged act, in rass.trib. 1989
On the subject of limitations to the evidence of compliance with tax obligations, in Giur. cost. 1986, 261
In the matter of intervention in tax proceedings regarding acts of denial of multi-year benefits, in rass.trib. 1985
On the subject of acts of granting or denying multi-year benefits, in riv. dir. fin 1985, II
Income taxes
Equal treatment in the taxation of outgoing profits, in GT 2019 1020
Gradual abolition of the "Robin Hood Tax", in Corriere tributario 26/2015
Tax coordination between shareholders and companies, in Dialoghi trib. 2008, 16
The new corporate income tax: general outlines, in Corporate income tax, edited by Tesauro, Bologna 2007
Are the services provided by the bar of an association taxable, in Corr.trib. 2006, 43
Losses on receivables sold in securitizations are fully deductible, in corr.trib. 2005, 215
The difficult identification of participation profits, in corr.trib. 2005, 365
Participation profits in non-resident companies, in corr.trib. 2005, 827
Legislative discretion on credits for distributed profits, in corr.trib. 2004, 2217
Remuneration to directors and auditors between professions and collaborations, in corr.trib. 2002, 434
Mixed joint-stock companies: tax profiles, in local mixed companies for the management of public services, University of Molise, 1997
IRAP
The Constitutional Court does not resolve doubts about the non-deductibility of IRAP from income taxes, in GT 2009, 942
On the constitutionality of IRAP: a not entirely missed opportunity, in Rassegna tributaria, 2002, 292
VAT
VAT deduction between form and substance, in Corriere tributario 2019, 35
VAT neutrality, between effectiveness and caution in Rassegna tributaria 4/2016
Consequences of failing to file the VAT return on carrying forward the credit to subsequent years
Judicial claim for VAT refund inadmissible beyond the limits of the prior administrative application, in GT 10/2014, 781
The requirements for reverse charge, in Rassegna tributaria 2/2014, 347
The territoriality of services in VAT: immediate effectiveness of European directives and delays of the domestic legislator, in rivista del diritto della navigazione, 2010, 3
Transactions erroneously subject to tax and obligation to pay the VAT indicated
on the invoice, in l'IVA 2010
VAT deduction, "reinforced" relevance and EU law, in corr. trib. 2010, 1425
The control of Intrastat requirements, in corr. trib. 2010, 1157
"Lost in translation": VAT exemptions are reserved to European law, in corr.trib. 2010, 987
On the methods of recovering unclaimed deduction, in GT 2010, 129
Credit note to recover undue VAT, in l'IVA 2009
News on deduction and permanent establishment, in corr.trib. 2009, 3261
The new rules on offsets, in corr.trib. 2009, 2422
Criteria for calculating deductible VAT and reverse charge, in corr.trib. 2009, 1522
Legitimation for undue refund, in l'IVA 2008
The influence of the interpretations of the Court of Justice, in GT2008, 51
On the evidence of the transferee's liability in VAT fraud, in corr.trib. 2007, 1625
Issues concerning the new system of alternativity between VAT and taxes on wealth transfers, in Novità e problemi dell’imposizione tributaria relativa agli immobili (edited by the Italian Foundation for Notaries), 2006
Anti-avoidance rule and "relativity" of taxable VAT transactions, in Corr.trib. 2006, 1466
The correction of options in start of activity declarations, in corr.trib. 2005, 787
In terms of options, conclusive conduct is decisive, in corr.trib. 2005, 2701
The right of deduction in the proposal to recast the Sixth Directive, in corr.trib. 2004, 3685 (co-author Renda)
Problematic considerations on anti-fraud instruments in VAT, in Riv.dir.trib. 2004, II, 510
On the recovery of undue VAT; prerequisites, conditions, methods, in Riv.dir.fin. 2004, II
Credit notes, in Value Added Tax, Turin 2001, in the Systematic Jurisprudence series, edited by F.Tesauro
Aspects of the limitation of deduction in the presence of exempt transactions in value added tax, in giur.it., 1986, III, 2,
Indirect taxes
Tax risks in the purchase of inherited assets, in Rassegna Tributaria, 2020, 314
What remains of the act: considerations on the registration tax, in Corriere tributario, 2019, 476
Proportional registration tax in case of contract termination by mutual consent, in GT 6/2015, 478
Taxability of debt acknowledgment: doubts and procedural implications, in GT 2015, 215;
The new control powers of the tax administration in registration, mortgage, and cadastral taxes, in Studies and materials of the National Council of Notaries, 2008;
The report of events after registration, ibid. 2008;
Supplementary and rectification deed, ibid., 2008;
Fiduciary headings: tax treatment, in Interpretative analyses and innovations of Circular 3/E 2008 of the Revenue Agency (edited by the Italian Foundation for Notaries), 2008;
Taxable base in case of redemption of property in leasing, in Studies and materials CNN 2007, 968
Interpretative and applicative problems concerning the special real estate privilege for indirect taxes, in studies and materials CNN, 2005, 1377
The application of the registration tax in case of "transformation" of partnerships into sole proprietorships, in Studies and materials CNN, 2005, 1424
Failure to register the deed does not preclude the closure of the dispute, in corr.trib. 2004, 212
Again on the relationship defined for INVIM purposes, in GT 1996, 464
The right to INVIM reimbursement is not easily lost, in GT 1995, 662
Profiles of Navigation and Maritime Law
The tonnage tax, in Short Treatise of Maritime Law, I, edited by Antonini, Milan 2007;
Tonnage tax and tax lease scheme, in corr.trib. 2007, 3800
The tonnage tax in the compilation of the RT section, in Corr.trib. 2006, 1643
Towards the option for the tonnage tax, in corr.trib. 2005, 3690
The tonnage tax, in corr.trib. 2002, 4025
Tax issues in the management of the maritime domain, in AA.VV., The management of the maritime domain, Milan 2002
Legal nature of the fee in maritime state concessions, in Regions and maritime domain, Milan 1999
Federalism and Taxation of Local Authorities
Support taxation from a federalist perspective, in corr.trib. 2009, 983
Powers in the collection of revenues, in Local and regional taxes, 2008
The tax regime of associations between municipalities, in Associations between municipalities, Milan 2008, 213 (co-author Lovecchio)
Between autonomy and authority; consensus between taxing entities and the tax system, in Authority and consensus in tax law, edited by LaRosa, Milan 2007
The financing of ordinary statute regions through own taxes and participations, (with Franco Osculati and Lorenzo del Federico), in The institutions of federalism, 2006
Untimeliness of the municipal resolution on ICI rates, in corr.trib. 2004, 1265
Eccentric profiles of passive subjectivity in ICI: the user in leasing, state concessionaires, right of habitation, bankruptcy, pending inheritance, in Local finance 2004, 64
Criteria for entrusting revenue management; domestic legislation, in Local finance, 2003, 683
The "amnesty" of public bodies: application profiles, assessment, collection, refunds, in Fin.loc. 1990, 1319
Tax profiles of navigation and maritime law
The tonnage tax, in Short Treatise of Maritime Law, I, edited by Antonini, Milan 2007;
Tonnage tax and tax lease scheme, in corr.trib. 2007, 3800
The tonnage tax in the compilation of the RT section, in Corr.trib. 2006, 1643
Towards the option for the tonnage tax, in corr.trib. 2005, 3690
The tonnage tax, in corr.trib. 2002, 4025
Tax issues in the management of the maritime domain, in AA.VV., The management of the maritime domain, Milan 2002
Legal nature of the fee in maritime state concessions, in Regions and maritime domain, Milan 1999
Tax and Insolvency Procedures
Tax obligations and the management of tax credits, in The reforms of insolvency procedures edited by A.Didone, Giuffrè 2016
The tax obligations of the bankruptcy trustee, in The reforms of bankruptcy law, edited by Didone, UTET 2009
Confirmed the active legitimation of the bankrupt company, in corr.trib. 2008, 51
The taxable base of ICI on buildings included in bankruptcy procedures, in GT 2006, 17
The inertia of the bankruptcy trustee in the tax investigation, in corr.trib. 2003, 3327
Notes on the taxation of distribution deeds in winding-up and insolvency procedures, in rass.trib. 1988
The tax regime of bankruptcy for VAT purposes (paras. 6.1-6.8) in Paparella (ed.) Tax law of insolvency procedures Milan 2013.
July 9, 2020, webinar University of Brescia, "Tax aspects of generational business transfer between administrative practice and supreme court jurisprudence"
June 18, 2020, Spring in Naples, webinar session, "The evolution of international taxation"
28 May 2020, University of Foggia webinar, "Enforcement and division of jurisdiction in tax law"
27 May 2020, The webinars of the Quarterly Journal of Tax Law, "Selected cases of tax jurisprudence"
May 22, 2020, UNCAT webinar, "Tax assessment put to the test of prior endoprocedural adversarial process"
February 20, 2020, Milan, University of Milano-Bicocca, Conference, "The evolution of the Italian tax system - in memory of Prof. Francesco Tesauro"
January 30, 2020, Florence, University, Conference, "Art Cities and Taxation"
January 17, 2020, Milan, State University, Conference, "A code for a new tax judge"
January 11, 2020, Pescara, Notarial Council of Teramo and Pescara, Conference, "Tax Conversations"
14 December 2019, Naples, UNCAT, National Conference, "The tax lawyer and the company"
10 December 2019, Teramo, Foundation of Chartered Accountants, Conference "Dissolution of joint-stock companies: accounting, civil and tax aspects"
December 3, 2019, Teramo, University, Round table, "Presentation of Franco Gallo's book: The future is not a dead end"
22 November 2019, Genoa, Notarial Council of the united districts of Genoa and Chiavari, Conference, "Protection of buyers of real estate of hereditary origin"
November 20, 2019, Rome, Institute of Corporate Governance, Conference, "Presentation of the enabling bill on tax jurisdiction"
September 26, 2019, Teramo, University, Conference "Presentation of the Digest of the Abruzzo Tax Commissions 2017"
June 21, 2019, Pescara, UGIVI, Wine Conference "Updates on PDO, labeling and tax regime"
June 13, 2019, Pescara, D'Annunzio University, Conference, "Public finance and taxation for cultural heritage"
9 May 2019, Rome, Marconi University, Conference, "The protection of the environment: public law profiles"
April 10, 2019, Rome, ANTI-CNEL, Conference, "Reform of tax justice"
February 19, 2019 Rome, LUISS Guido Carli University, Conference on tax process reform projects
27-28 October 2017, Genoa, Antonio and Victor Uckmar Foundation, Conference "Study Days for Victor Uckmar"
22-23 September 2017, Perugia, A.N.T.I. Interregional Conference of Central Italy - "Perspectives on reform of the taxpayer's rights statute"
May 25, 2017, Milan, Corriere tributario, Conference "Tax litigation between regulatory innovations and reform prospects"
12 May 2015, Florence, University of Florence, Conference, "Public finance and tax measures for cultural heritage"
March 1, 2017, L'Aquila, University of L'Aquila, Conference, "Natural disasters and advantageous disciplines"
January 14, 2017, Pescara, Notarial Council of Teramo and Pescara, Conference, "Notes, Memories and Reflections"
2 December 2016, Florence,CESIFIN Alberto Predieri Foundation, Conference, "Taxes and Economic Crisis"
November 25, 2016, Rome, A.N.T.I. National Congress, "The evolution of the Statute of Taxpayer Rights from endo-procedural dialogue to other milestones"
11-12 November 2016, Foggia, University of Foggia, Conference, "Viva vox legis? Application and production of law in the jurisdiction of the Superior Courts"
28 October 2016, Turin, AIPDT Italian Association of Professors of Tax Law, 5th Annual Conference, "Tax function and process"
14-15 October 2016, Genoa, Antonio Uckmar Foundation, Conference, "For a new tax system"
23-24 June 2016, Palermo, University of Palermo-Tax Review- Il Fisco, Conference, "Tax law in the jurisprudence of the Court of Cassation"
June 22, 2016, Caltanissetta, ODCEC Caltanissetta with the Caltanissetta Bar Association in collaboration with IPSOA, Study Meeting, "The new tax litigation and the new rules for local taxes"
May 25, 2016, Naples, Suor Orsola Benincasa University, Revenue Agency - Campania Regional Directorate, Conference, "The new frontiers of Compliance - The crisis of the accrual principle and the prospect of taxation of liquid income"
23 May 2016, Teramo, University of Teramo, Order of Chartered Accountants and Accounting Experts of Teramo, Conference, "Tax justice in Abruzzo - Insights from the case law of the Tax Commissions of Abruzzo for the year 2014"
May 20, 2016, L'Aquila, Provincial Tax Commission of L'Aquila, Italian Association of Women Jurists, Association of Tax Magistrates and Court of Auditors, Study Conference, "Precautionary measures and their effectiveness in protecting the Treasury - Comparative proceedings"
April 19, 2016, Parma, University of Parma, Conference, "Sixth annual conference on VAT: analysis of current events and prospects for evolution"
March 4, 2016, Pescara, University of Chieti-Pescara, University of Teramo, Antonio Uckmar Foundation, Revenue Agency, Class Editori SpA, Conference, "Voluntary disclosure within the competence of the Pescara Operational Center, procedural and liquidation profiles"
16 January 2016, Pescara, Interregional Notarial Committee Abruzzo and Molise, Study Conference, "Abuse of Law. New Certainties and Old Realities"
December 11, 2015, Pero (MI), Association of Tax Defenders, Winter Seminar, "The revision of the tax penalty system"
16 October 2015, Fermo (FM), Order of Chartered Accountants and Accounting Experts of Fermo, Bar Association of Fermo,Round table, "The tax reform"
9 October 2015, Ancona, A.N.T.I, National Congress, "Tax ethics and ethical taxation"
25 September 2015, Naples, Italian Notarial Foundation, Study Conference, "Complexity of tax rules and application uncertainties in notarial experience. The times they are a-changin'?"
6 July 2015, Bologna, Alma Mater Studiorum University of Bologna, PhD in European Tax Law, Seminar, "Balanced accounts and endless rights, constitutional dialectic for art.81"
June 26, 2015, Bologna, A.N.T.I. Emilia Romagna section, Conference, "The right to adversarial proceedings with the Tax Administration. Systematic and applicative profiles"
May 5, 2015, L'Aquila, Regional Directorate of Abruzzo of the Revenue Agency, Seminar, "Voluntary disclosure. Disclosure of undeclared assets. Points for reflection"
April 17, 2015, Monselice (PD), A.N.T.I. Veneto section, Seminar, "Tax collection between effectiveness and guarantees"
March 5, 2015, Parma, University of Parma, Seminar, "The recent developments in VAT regulations"
20 February 2015, Teramo, University of Teramo, Conference, "Legal certainty and avoidance: the limit of criminal relevance"
6 February 2015, Teramo, Order of Accountants and Accounting Experts of Teramo, Conference, "Voluntary disclosure and tax regularization. Passing fad or an important turning point at the global level?"
January 17, 2015, Pescara, Interregional Notarial Committee Abruzzo and Molise, Study Conference, "Block notes-notes on tax matters"
2 December 2014, L'Aquila, Regional Directorate of Abruzzo of the Revenue Agency, Seminar "The new relationship with the taxpayer in control activities"
27-28 November 2014, Bologna, Tax Review, Conference "Tax Law and Criminal Law"
5 November 2014 Parma, University of Parma, study meeting, "Discussions on the subject of the tax trial" II session
October 21, 2014, Milan, Ipsoa Training School in collaboration with ANDAF, "4th TAX FORUM"," Tax Delegation for a new Taxpayer-Tax Authority relationship"
16 October 2014 Teramo, University of Teramo, study meeting "Discussions on the subject of the tax trial" I session
25-26 September 2014, Milan, A.I.P.D.T., III Annual Conference at Luigi Bocconi University "Crisis of tax assessment methods and prospects for reform"
12 September 2014 Riva del Garda,A.N.T.I. Conference, "The regulation of the tax process"
May 23, 2014, Milan, Università Cattolica del Sacro Cuore, Round table of the Association of Tax Law Professors on "The tax delegation law"
March 20, 2014, Rome, National Forensic Council, Higher School of Advocacy, IX Legal-Forensic Congress for Professional Development
March 7, 2014, Rome, Senate of the Republic, Conference on the code of tax proceedings
6 February 2014, Bologna, Maggioli Editore, Conference "The new local taxation on real estate: the IUC (Single Municipal Tax)"- The collection of local taxes-
January 31, 2014, Bari, Union of Young Chartered Accountants and Accounting Experts of Bari and Trani, conference "Tax collection: new operational scenarios"
18 January 2014 Pescara, Interregional Notarial Committee Abruzzo and Molise, study conference, "Tax benefits: a look from the bridge"
29 November 2013, Pisa, Order of Chartered Accountants and Accounting Experts of Pisa, "Tax mediation a year and a half later"
November 21, 2013, Milan, A.N.T.I., XXXIII National Congress “Rule of Law and Welfare State in the Current Tax Experience”
24/25 October 2013, Teramo-Pescara, University of Teramo - University of Chieti / Pescara, International Conference "Public finance and compensatory taxation for areas damaged by natural events and pollution"
11/12 October 2013, Pero (MI), Tax Defenders Association, seminar "The assessment notice as a tax imposition act"
18/19 April 2013 Asti, National Union of Young Chartered Accountants and Accounting Experts, national conference, "Taxation and competitiveness" "the right balance between state and taxpayer in the European Union"
14/15 March 2013, Rome, National Forensic Council, National School of Advocacy, VIII Legal-Forensic Congress for Professional Development
January 26, 2013, Pescara, Interregional Notarial Committee Abruzzo and Molise, study conference, "VAT forty years after its introduction"
6 December 2012, Teramo, University of Teramo, Faculty of Law, study meeting, "Tax trial for a balance between stability, development and reform"
November 30, 2012, Milan, Rtax review, study conference, "Tax justice and due process"
27/28 October 2012, Pescara, Presidential Council of Tax Justice, refresher seminar
13 October 2012, Royal Palace of Caserta, UNCAT, national conference, "The tax system in the era of the global crisis"
6 July 2012, Rome, National Bar Council, study conference, "The revision of the tax system"
29/30 June 2012, Macerata, "Antonio Uckmar" Foundation, The "Fridays of Law and Practice", study conference, "Abuse of Law: between 'Law' and 'Abuse'"
June 26, 2012, Milan, Assolombarda, study conference, "The uncertain boundary between lawful and unlawful: the latest regulatory and jurisprudential developments particularly on crime-related costs, abuse of rights and uneconomic conduct, group relevance and expatriation"
June 11, 2012, Rome, "LUISS" Guido Carli University, study day, "The evolution of the tax system and the principle of contributive capacity"
June 1, 2012, Teramo, University of Teramo, study conference, "Mediation in civil and tax disputes, between application problems and reform prospects"
25/26 May 2012, Rome, Roma Tre University, Faculty of Economics, 1st annual AIPDT conference, "The tax system between history and reforms"
14/15 May 2012, Atri, University of Teramo, conference of studies, "The sciences of sport: the Atri laboratory. Conference in memory of Luciano Russi"
11/12 May 2012, Verona, University of Verona, Department of Legal Sciences, study conference, "Evolution of the relationships between taxpayer and tax administration: comparative experiences between Italy and Spain"
4 May 2012, Naples, University "Suor Orsola Benincasa", Faculty of Law, study conference, "Qualification and connection of contracts: civil law profiles and tax regimes regarding indirect taxes"
April 20, 2012, Naples, University of Naples "Federico II", Faculty of Law, study conference, "Community Tax Jurisdiction"
March 26, 2012, Salerno, Order of Chartered Accountants and Accounting Experts of Salerno, study conference, "The new tax collection"
March 15, 2012, Rome, VII legal-forensic congress for professional development
17 February 2012, Milan, Commercial University "Luigi Bocconi", study conference, "Banking Secrecy, Tax Evasion and 'Rubik Agreements'"
December 3, 2011, L'Aquila, AIGA, study conference, "The urban free zone from emergency to development taxation"
2 December 2011 Teramo, University of Studies, conference, "Tax crimes and the fight against tax evasion"
November 25, 2011 Rome, Sapienza University, Faculty of Economics, study conference, "Tax profiles of holdings"
November 11, 2011 Turin, ANTI, national congress, round table
26 October 2011 Teramo, study conference, "Perspectives of fiscal federalism"
October 21, 2011 Pescara, D'Annunzio University, study conference, "The reimbursement of taxes for non-resident taxpayers"
12 October 2011 Milan, Paradigma, study conference, "Assessment and collection"
28 September 2011 Frosinone, University of Cassino, round table, "Nature and effects of tax judgments"
10 June 2011 Benevento, "Giustino Fortunato" Telematic University, study conference, "The reform of tax justice"
9 June 2011 Florence, Faculty of Economics, study conference, "The protection of the taxpayer's asset integrity"
3/4 June 2011 Sanremo, "Antonio Uckmar" Foundation, the "Fridays of law and practice", study conference "The concentration of collection in assessment"
5/6 May 2011 Pescara, D'Annunzio University, Department of Legal Sciences, study conference, "European Convention on Human Rights and Fair Tax Proceedings
31 March 2011 Parma, Faculty of Law of the University of Parma, study conference, "Subject of the tax trial and translatio iurisdictionis"
March 16, 2011 Ancona, ANTI Marche, study conference, "International taxation"
13 December 2010 Rome, ANTI Lazio and the Rome Bar Association, study conference, "Abuse and legal certainty in tax matters"
25 November 2010 Pescara, Faculty of Economics of the University of Chieti-Pescara, study meeting, "Self-protection in tax relations"
12 November 2010 Teramo, University of Teramo, study conference, "Abuse of rights and controls over private autonomy"
4/5/6 November 2010 Genoa, University and professional associations of Genoa, ANTI Liguria, study conference, "The Statute of the Taxpayer"
4/5 November 2010 Todi, SIPA, study conference, "Fiscal federalism in Italy in the European context"
26 October 2010 Milan, IPSOA, study conference, "Tax collection and taxpayer protection"
15 October 2010 Arce, Ass. Notarial Councils Latina-Frosinone-Cassino, study day "Current topics in tax law: reflections and news"
7 October 2010 Siracusa, ANTI Eastern Sicily, study conference "The fair tax trial"
25 June 2010 Foggia, Tax Chamber of Lawyers, study conference, "Ten years of the taxpayer's statute"
19 June 2010 Savelletri, Regional Committee among the District Notarial Councils of Puglia, study conference, "Current issues and problems in contracts and rights
real"
18 June 2010 Bari, ANTI Puglia, study conference "The executive actions of the agent
of collection and taxpayer protection"
12 June 2010 Castelfidardo, Refresher seminar for Tax Judges
April 30, 2010 Milan, State University, study conference "Tax consolidation. Procedural and litigation aspects between theory and practice"
April 27, 2010 Rome, LUISS "Guido Carli" University, conference "Tax consolidation. Procedural and litigation aspects between theory and practice"
23/24 April 2010 Rome, Foundation for Notaries, study conference "Legal and tax issues regarding business transfers"
16 April 2010 Ravenna, European School of Advanced Studies in Tax Law, University of Bologna, Flaminia Foundation, study conference, "Business Taxation or Taxed Business"
March 12, 2010 Milan, Università Cattolica del Sacro Cuore, Faculty of Economics, study conference "The new paths of VAT"
22 January 2010 Rome, Association of Bankruptcy Trustees, study conference "The tax settlement"
16 January 2010 Pescara, Notarial Council of Teramo and Pescara, Interregional Notarial Committee Abruzzo-Molise, NOTAM, study conference "Building development and notarial activity: resolved and solvable tax issues"
11 December 2009 Ancona, Marche Polytechnic University - Faculty of Economics, study conference "Fiscal federalism and environmental taxation"
10 December 2009 Avezzano, Bar Association - Legal Research Center of Marsica, training event "The tax trial: synthetic assessments and financial investigations"
13 November 2009 Ancona, ANTI Marche, study conference "From tax avoidance to abuse of law in the context of the current tax shield"
11 November 2009 Rome, IPSOA, conference "Tax investigations: powers and guarantees"
6 November 2009 Trieste, ANTI Friuli Venezia Giulia, national congress "Let's reorganize tax justice"
29 October 2009 Parma, University of Studies Faculty of Law, conference "The tax trial after the recent reforms of civil procedure"
27 October 2009 Bologna, Maggioli publisher, national conference on local taxes "The Court of Cassation and local taxes"
2 October 2009 Avezzano, Order of Chartered Accountants of Rieti - Marsica Legal Research Center, study conference "The tax settlement and conventional solutions to insolvency"
2 July 2009 Giulianova, Order of Chartered Accountants and Accounting Experts, Teramo, study conference "Adjustments to sector studies and economic crisis, elements to be indicated in income tax returns, extension of obligations following the earthquake"
16 June 2009 Naples, Provincial Chamber of Tax Lawyers of Naples, Foundation of the Neapolitan Bar for Advanced Legal Training, training event "The enforced collection of tax rolls"
29/30 May 2009 Teramo/Pescara, University of Teramo, University of Chieti-Pescara, under the patronage of the National Notarial Council, conference on "Tax Profiles of the International Mobility of Companies"
April 24, 2009 Pescara, Order of Chartered Accountants and Accounting Experts of Pescara, Foundation for the Promotion of Professional Culture and Economic Development, Bar Association of Pescara, Forum Aterni Foundation, training event "Introduction to Tax Proceedings"
April 23, 2009 Teramo, University of Teramo, Advanced Course in Tax Procedures and Proceedings, Master's in Tax Law, study conference "The Investigation in Tax Assessment and Proceedings - second session -"
April 20, 2009 Milan, University of Milan Bicocca, conference "The latest developments in sector studies"
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