TAX LAW
- Value added tax: with particular regard to the rules on territoriality, international and intra-EU transactions, refunds, and combating tax fraud
- Taxation of labor and pensions, with particular regard to taxation of income from employment and self-employment, issues related to progressive or proportional taxation, the impact of tax benefits on the horizontal equity of personal income tax, and international and European taxation of labor and pension income in cross-border contexts
- Behavioral taxation, with particular regard to health taxes, excise duties on alcohol and manufactured tobacco, and food taxation
- The proportionality of tax law and procedures, with particular regard to the rules governing preliminary investigations and assessments
- The relationship between taxation and criminal confiscation of the proceeds of crime, with particular regard to both seizures/confiscations specifically ordered for tax crimes and measures for the confiscation of illicit proceeds from other non-tax crimes, in particular crimes against the public administration
- The case law of the European Court of Justice and its impact on national and European tax law: with particular regard to the analysis of the impact of certain Community principles of law on the national tax system (such as the prohibition of discrimination and tax restrictions, the prohibition of abuse of rights), the limits of aggressive tax planning, and taxpayer protection
- Tax law relating to families, civil unions, and cohabitation: with particular regard to models of taxation on the income of individuals within a family context or on the income of the whole family as a fiscal unit; tax benefits for families and the risks of their abusive use; taxation of families in contexts of marital or civil union crises
- The interpretation of tax law, with particular regard to the concept of objective uncertainty and the principles of protection of good faith and reliance
- Administrative tax penalties, with particular regard to the issues of the subjective element and the exonerating effect of ignorance of the law and objective uncertainty of tax law
- Tax aspects of contracts, with particular regard to the direct and indirect taxation regime applicable to lease agreements in the context of relations between private individuals and between economic operators
PUBLIC FINANCE LAW
- Structure and principles of the financial legal system of the State
- The legal regulation of the financial balance of public budgets and the sustainability of public debt, in the Constitution, in ordinary legislation, and in EU law
- Legal aspects of the European Stability and Growth Pact, with particular regard to the mechanisms and procedures of European economic governance
- Fiscal federalism, with regard to abstract institutional models and the profiles of their concrete implementation, the structuring of taxation and public spending at the various territorial levels of public finance governance
- The mechanisms of tax and financial equalization in the context of the implementation of federalism
- The concept of tax expenditure and the legal framework for monitoring and controlling tax expenditures in the Italian legal system
- Direct and indirect public financing of religious denominations and entities, with regard to tax law provisions (tax breaks, special-purpose taxes) and financial law, especially in the European context and the evolution of EU law concerning the application of the principle of competition protection also to the third sector and non-profit organizations
