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“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...
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“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,...
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“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...
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