ANDREA MONDINI was born on 5 September 1975 in Bologna.
CURRENT POSITIONS
He is Associate Professor of Tax Law at the University of Bologna “Alma Mater Studiorum” (UniBo), Department of Legal Studies since November 2014. He is also a Lawyer, but as full-time Professor he currently does not practice as professional.
EDUCATION AND CAREER DEVELOPMENT
He graduated in Law "cum laude" at the Faculty of Law of Unibo (2000). He defended a thesis in Public Finance Law entitled “The financing of social security system: current issues and perspectives”.
In 2001 he attended the Specialization Course in Tax Law at Unibo.
In 2004 he obtained the PhD in European Tax Law, discussing a thesis entitled “The principle of proportionality and the implementation of the Value Added Tax”.
In 2004 he won a scholarship of Unibo for carrying out research on the topic “Tax issues and financial implications of the principle of subsidiarity” at the Department of Law. In the same year he also obtained a grant to carry out a one-year research at the Department of Law of the University of Ferrara on the subject “The principle of proportionality in EC Tax Law”.
Since 2005 to 2014 he has been holding the position of full-time Assistant Professor in Tax Law at Unibo.
Since 2014 until now he has been holding the position of Associate Professor in Tax Law at Unibo.
Language skills: Italian, English, Spanish.
ACADEMIC ACTIVITY IN THE FIELD OF TRAINING AND TEACHING
He has been holding teaching positions at Unibo and other universities.
Since 2008 he has been teaching Tax Law and Finance Public Law in the degree courses in Labor Advisory and Business Relations and Business Economics, and in the master’s degree courses in Law and in Administration and business management of Unibo.
He also has carried out teaching activities in the post-graduate training at Unibo. In particular:
- from 2006 to 2008 he taught in the Master in Tax Law “A. Berliri” of Unibo;
- from 2009 to 2017 he was a permanent teacher of the Master and in charge of its module on Tax penalties;
- from 2009 to 2015 he lectured in the Advanced Training Course for tax judges, tax lawyers and tax advisors;
- from 2016 to 2021 he was the Coordinator of PhD Program in European Tax Law of Unibo;
- since 2018 he has been teaching Tax aspects of EU funding at the Master “Expert in projects, financing and European funds” of Unibo, and Tax aspects of the organization of public health system at the Master “Health and Law” of Unibo.
Since 2012 he also has been invited several times as lecturer at the Master courses of other Italian Universities (Calabria University, Turin University, Brescia University and the “E.Vanoni” School of Economics and Finance of MEF).
RESEARCH PROJECTS AND SCIENTIFIC ADVISORY
In 2004 he acted as scientific consultant for the Ministry of Economy and Finance, as part of the work of the High Commission for fiscal federalism, carrying out research on the topic “Tax equalization and local autonomy”.
Also in 2004 he coordinated a local research project at the School of Specialization in Studies on Public Administration of the University of Bologna on the topic “Tax profiles of the income taxation of healthcare public system”, within the Master “Health and Law”.
In 2021 he won a grant by EU Commission for developing a project of three years Erasmus+ Jean Monnet Module. Since 2022 he has been the coordinator of the JM Module on “European Public Finance Law” at Department of Legal Sciences of Unibo.
He also participated as a member of a research group in numerous research projects funded by public government after competitive selection.
In particular:
AT NATIONAL LEVEL
IN ITALY
PRIN 2001, n.2001124581 “European tax law: constitutional and EC principles” (dir. A.DI Pietro, Unibo);
PRIN 2004, n.2004120570 “Harmonization and tax competition in an enlarged Europe” (dir. A.DI Pietro, Unibo);
PRIN 2006, n.2006127005 “European guarantees and protections of the taxpayer in the implementation of taxation” (dir. A.DI Pietro, Unibo);
PRIN 2008, n.2008L875NS “The common principles of European tax law between EU sources and national legal traditions” (dir. A.DI Pietro, Unibo);
IN SPAIN
2008-2009 “General Principles and common fundamental rights applicable to tax procedures” (dir. F.F.Marin n. SEJ200607230 University of Almeria);
2010-2012 “For a common Bill of rights of the Taxpayer in EU” funded by the Spanish government (dir. F.F. Marin, n. DER 200913320 University of Almeria);
2016-2017 “Cross-border successions in EU: Legal regime and Tax issues” (dir. J. Ramos Prieto University of Sevilla Pablo de Olavide;
2019-2020 “Cooperative compliance and Tax obligations in the post-BEPS era: new challenges” (dir. P.J. Carrasco Parrilla n. PGC2018-097713-B-I00 University of Castilla La Mancha);
2020-2021“Current challenges of indirect taxation in Spain and Europe” (dir. J. Ramos Prieto University of Sevilla Pablo de Olavide);
AT INTERNATIONAL LEVEL
2013-2014 Research and training project “National Tax Judges and Fiscal State Aids”, funded by the EU Commission DG Competition, within the Program Training of National Judges in EU Competition Law and Judicial Cooperation between National Judges;
2014-2015 “Criminal and Administrative Investigations in the field of VAT and Customs Duties”, funded by the EU Commission OLAF within the Hercule III Program;
2015-2016 “Investigations and Sanctions for VAT frauds: Fundamental Principles and Comparison across EU Member States”, funded by the EU Commission OLAF within the Hercule III Program;
PUBLICATIONS AND IMPACT INDICATORS
He is author of 62 publications in Tax Law and Public Finance Law (from 2003 to 2022), including 2 books published by editors in series with high impact in the field of Legal studies and Tax Law (Pacini giuridica - collana “Saggi di diritto tributario”, and Cedam Wolters-Kluwer collana “Scienze giuridiche”), 37 book-chapters or papers (in Italian and Spanish) and 23 articles and comments on Case-Law published on scientific Journals, 15 of them in Peer Reviewed Journals (Italian Class “A” according ANVUR classification).
Based on 15 of such publications in Google Scholar between 2004-2018, Publish or Perish could retrieve the following impact metrics on 20 March 2022 (citation years from 2004 to 2022):
CITATIONS: 31 CITATIONS/YEAR: 1.72 (acc1=1, acc2=0, acc5=0, acc10=0, acc20=0) CITATIONS/PAPER: 2.07 AUTHORS/PAPER: 1.20/1.0/1 (mean/median/mode) AGE-WEIGHTED CITATION RATE: 2.85 (sqrt=1.69), 2.63/author Hirsch h-index: 3 (a=3.44, m=0.17, 27 cites=87.1% coverage) EGGHE G-INDEX: 5 (g/h=1.67, 31 cites=100.0% coverage) POP HI,NORM: 3 POP HI,ANNUAL: 0.17 FASSIN HA-INDEX: 1
RESEARCH FOCUS
His core research areas are European Tax Law and Public Finance Law. His specific research interests in the field of Tax Law include VAT and indirect taxation, the general principles of EU Tax Law (in particular: no discrimination, proportionality, neutrality, bona fide), tax penalties and criminal tax law, tax litigation, family taxation. In the field of Public Finance Law they include public debt, regulation of EU coordination of economic policies, legal principles of State budget, budgetary equilibrium and the financing of social security system.
He had positions regarding the organization and the management of academic research activities. From 2005 to 2017 he supported the management of the European School of Advanced Fiscal Studies of Unibo. The main activities to which he contributed during this period were: drafting and presenting research projects, fundraising, participating in national and EU calls for research grants, managing the organization of the research network, sharing scientific results between the University associated and organizing events for scientific dissemination. From 2012 to 2013 he was in the Management Committee of the School and in 2013 he was appointed as Vice Director of the same structure, a position he held until 2015.
OTHER RELEVANT NATIONAL AND INTERNATIONAL SCIENTIFIC FUNCTIONS
He was member of the Editorial Committee of some scientific Journals: from 2007 to 2017 “Giurisprudenza delle Imposte” ISSN 1826-1430 and from 2009 to 2017 “Studi Tributari Europei ISSN 1970-2620.
Since 2009 he has been Member of the International Advisory Board of the Tax Law Review of Law Faculty of the University of San Marin de Porres en Lima (Perù) ISSN 2073-2902.
Since 2007 he has been a member of the Board of Professors of the PhD in European Tax Law at UniBo, and from 2015 to 2021 he was the Coordinator of the same PhD Program. Since 2015 he has been coordinating 3 three-year PhD Programs during which he organized and carried out teaching activities and was supervisor of 8 PhD theses.
ORAL DISSEMINATION
He has acted as invited lecturer/discussant in several seminars, workshops and international conferences in Italy and in other countries. In particular: in Portugal at the IDEFF about International Tax planning y ECJ Case-Law (2008), in Spain at University of Castilla La-Mancha about Corporate Taxation in Italy and direct/indirect harmonization (2009), at University of Sevilla Pablo de Olavide about Tax Competition and EU freedom of movement of Corporations (2013) and about Taxation on successions and ECJ Case-Law (2017), in Brazil at the School of Federal Judiciary of Fortaleza about Constitutional Tax Principles (2016), in Italy at University of Bologna in International conferences about Tax and Criminal Investigation on Vat Frauds and about the Modernization of tax controls in France and Italy (2015), about Fiscal State Aids and Internationalization of businesses in EU and Latin America (2016).
