“The principle of ne bis in idem in the dialectic between the Constitutional Court, the Italian judges and the European Courts”, in Rassegna Tributaria, n. 3/2018
The article explores the comparison on the ne bis in idem principle between the Constitutional Court, the Italian judges and the European Courts, in particular following the change in the jurisprudence of the European Court of Human Rights in 2016, which the Constitutional Court implemented with ruling no. 43/2018. In particular, it intends to verify […]
“Crisis and prospects of the ‘double-track’ principle in the relationship between tax proceedings and criminal proceedings”, in Rivista di diritto tributario, 2014, I, page 29 et seq.
The analysis of tax and criminal case law and the work of the legislator have undermined the “double-track” rule. There is a deep-rooted tendency to share, in tax and criminal law, the same investigative elements and to take into account the outcomes of trials and proceedings defined in the “parallel” context. This can be appreciable, […]
“Fiscal profiles of sports sponsorship”, in Diritto e pratica tributaria, 2017, I, pp. 391 et seq.
The article deals with the phenomenon of the tax profiles of sports sponsorships, i.e., the costs incurred by companies to carry out sports sponsorships which, although in the light of the current regulatory framework, are attributable to the range of advertising expenses, are often traced back by case law to those of representation, assuming their […]
“The principle of non-contestation in the tax process”, in Giurisprudenza delle imposte, no. 2/2018
The principle of non-contestation in tax proceedings is of great importance because of the compression of the preliminary investigation and the limitation of the admitted evidence. For this reason, and because of the nature of the controversial relationships, the Judge must, therefore, cautiously recognize the non-contested facts. Furthermore, it is necessary to distinguish the position […]
“The anti-abuse application”, in VV.AA., “Abuse of law and tax evasion”, edited by E. Della Valle, V. Ficari and G. Marini, Turin, 2016, page 145 et seq.
The article analyzes the reform of the “general review” of the questions carried out by the Government thanks to the delegation conferred by Art. No. 6, paragraph 6, of Law No. 23/2014. In this reform, the introduction of a question covering all cases of “abuse of law”, unlike the “special” one governed by Art. No. […]
“The generalised opposition procedure”, in Giurisprudenza delle imposte, No. 2/2019
The article analyzes how the introduction of a “generalized” opposition approach would have made it possible to overcome the critical structure, based on the distinction between harmonized and non-harmonized taxes, consolidated following the judgment No. 24823/2015. It identifies the circumstances that, unfortunately, risk severely and even unreasonably limiting the scope of operations, such as: 1) […]
“The role of tax relief in the management of cultural assets in times of crisis”, in Rivista di diritto tributario, 2014, I, page 1211 et seq.
The article highlights, first of all, the full legitimacy in constitutional terms and in terms of the general interest, of the tax benefits related to cultural goods. Furthermore, it shows, through a survey of tax benefits in this matter, the lack of an overall vision and the tendency to contradictory incentives, disorganized and impromptu, sometimes […]
“The delimitation of the boundaries between the re-proposal of the unsuccessful questions and the interlocutory appeal in the tax process and the related effects on the notion of interest to appeal”, in Rassegna tributaria, no. 1/2018
Note to judgment No. 23786 of 11 October 2017, President Judge Di Iasi, Rapporteur Stalla, Court of Cassation TRIBUTARY PROCESS — Alleged lack of passive legitimacy of the appellant — Rejection of the matter at first instance and upheld on the merits of the appeal — Need for an interlocutory appeal. A taxpayer who claims […]
Francesco Trivieri, The authentic interpretation of Art. No. 20 of the Decree of the President of the Republic No. 131/1986
Paragraph 1084 of Art. No. 1 of Law No. 145/2018 has clarified that the amendments referred to in Art. No. 1, paragraph 87, letter a) of Law N. 205/2017 constitute an “authentic interpretation” of Art. No. 20, paragraph 1, of the Decree of the President of the Republic No. 131/1986, concerning the qualification of the […]
“The allocation of income to the permanent organization in the post-BEPS era”, in Giurisprudenza delle Imposte, No. 3/2018
The article deals with the criteria for allocating income to the permanent organization, taking into account the recent OECD BEPS project and today’s organisational modules of multinational companies characterised by the concentration of functions, fragmentation of production and vertical integration of structures.
