Filippo Cicognani

CURRICULUM VITAE OF FILIPPO CICOGNANI

Name: FILIPPO CICOGNANI

Address: Piazzale della Vittoria n. 15 – 47121 FORLI’ (FC)

Tel.: +39 0543 374674 - +39 0543 374673

Fax: +39 0543 374660

E-mail address: filippo.cicognani3@unibo.it

Date of birth: April 1^st 1964

Nationality: Italian

1) Secondary school-leaving certificate obtained in 1983 at the High School “Liceo Classico G.B. Morgagni” in Forlì with a score of 53/60.

2) Degree in Economics and Commerce obtained in 1989 at the Faculty of Economics and Commerce of the University of Bologna with a score of 110/110 cum laude with a doctoral dissertation in Applied Accounting about “Balance Sheet Analysis and Business Assessment”,

3) Title of PhD in tax law studies achieved in 1996 discussing a doctoral dissertation with the title “Profiles of a Survey on Time and on Tax Law”, developed during the 6^th cycle of the research doctorate in tax law held at the University of Pavia.

4) Postdoctoral researcher in tax law (field IUS/12) after a comparative assessment process at the University of Udine, finished on 10^th May 2002.

5) Research associate (field IUS/12) since 2005, currently in the Sociology and Economics Law Department of the University of Bologna.

6) Adjunct professor of tax law (field IUS/12) at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì.

7) National scientific qualification achieved in 2012 (ASN 2012) according to art. 16, L. No. 240/2010 at the conclusion of the assessment procedure held by the Ministry of Education, University and Research through Directorial Decree No. 222/2012 with the assignment of the functions of second level University Professor (associate professor) in the scientific field of “Tax Law” (field IUS/12, grouping 12/D2), valid since 16^th December 2013.

8) Since 2014, Associate Professor of Tax Law at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì.

Teaching courses

1) From 1991 to 1997 cooperation with the Chair of Tax Law at the Faculty of Law of the University of Pavia, in the Department of Public and Territorial Economics of the same University.

2) From 1996 to 2005 cooperation with the Chair of Tax Law at the Faculty of Economics and Commerce of the University of Udine.

3) In the academic year 1997-1998 didactic cooperation contract with the Chair of Tax Law at the Faculty of Economics and Commerce of the University of Udine.

4) In the academic year 1998-1999 supplemental contract for further 20 hours concerning the taxation of financial activities within the curricula of the tax law chair of the Faculty of Economics and Commerce of the University of Udine.

5) In year 2000 he was recognized as subject expert in the field of tax law at the Faculty of Economics and Commerce of the University of Udine.

6) In the academic year 2000-2001 didactic cooperation contract with the Chair of Tax Law at the Faculty of Economics and Commerce of the University of Udine.

7) In the academic year 2001-2002 didactic cooperation contract with the Chair of Tax Law at the Faculty of Economics and Commerce of the University of Bologna, Forlì branch.

8) In the academic year 2001-2002 he was recognized as subject expert in the field of tax law at the Faculty of Law of the University of Udine.

9) In the academic year 2002-2003 he held the course of “Tax Law 1” at the Faculty of Economics of the University of Udine.

10) In the academic year 2002-2003 he was appointed with holding the course in “Advanced Tax Law” (“professional tax law” module) at the Faculty of Economics of the University of Bologna, branch of Forlì.

11) In the academic year 2003-2004 he was appointed with holding the course in “Advanced Tax Law” (“professional tax law” module) at the Faculty of Economics of the University of Bologna, branch of Forlì.

12) In the academic year 2004-2005 he held the course in “Tax Law 1” at the Faculty of Economics of the University of Udine, branch of Pordenone.

13) In the academic year 2004-2005 he was appointed with holding the course in “Advanced Tax Law” (“professional tax law” module) within the master degree course in Economics and Commerce at the Faculty of Economics of the University of Bologna, branch of Forlì.

14) In the academic year 2005-2006 he held the course in “Advanced Tax Law” (“professional tax law” module) within the master degree course in Economics and Commerce at the Faculty of Economics of the University of Bologna, branch of Forlì.

15) In the academic year 2006-2007 he held the course in “Advanced Tax Law” (“professional tax law” module) within the degree course in Economics and Commerce at the Faculty of Economics of the University of Bologna, branch of Forlì.

16) In the academic year 2006-2007 he held the course in “Tax Law” within the degree course in Economics of Non-Profit Organizations at the Faculty of Economics of the University of Bologna, branch of Forlì.

17) In the academic year 2007-2008 he held the course in “Advanced Tax Law” (“professional tax law” module) within the degree course in Economics and Commerce at the Faculty of Economics of the University of Bologna, branch of Forlì.

18) In the academic year 2007-2008 he held the course in “Tax Law” within the degree course in Economics of Non-Profit Organizations at the Faculty of Economics of the University of Bologna, branch of Forlì.

19) In the academic years 2008/2009 and 2009/2010 he held the exam courses of “Tax Law 1”, “Tax Law 2” and “Procedural Tax Law” at the Faculty of Economics of the University of Bologna, branch of Forlì.

20) In the academic year 2010/2011 he was adjunct professor of tax law (field IUS/12) at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì (already Faculty of Economics), where he held the exam courses of “Tax Law 2 – 1^st Module” (cod. 58869 - 25 hours 8 credits), “Tax Law 2 – 2^nd Module” (cod. 58869 - 25 hours 8 credits), and “Procedural Tax Law” (cod. 14570 - 25 hours 4 credits) within the degree course (code 0904) and master degree course (code 0905) in Economics and Commerce and of the exam course ”Law of the Tertiary Sector (C.I.) - Tax Law" (code 00239 - 25 hours 5 credits) within the degree course in Economics and Management of Cooperative Companies and Non-Profit Organizations (code 0907).

21) In the academic year 2011/2012 he was adjunct professor of tax law (field IUS/12) at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì (already Faculty of Economics), where he held the exam courses of “Tax Law 2” (code 58869 - 30 hours 6 credits) and “Procedural Tax Law” (cod. 14570 - 25 hours 4 credits within the degree course (code 0904) and master degree course (code 0905) in Economics and Commerce.

22) In the academic year 2012/2013 he was adjunct professor of tax law (field IUS/12) at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì (already Faculty of Economics), where he held the exam courses of “Tax Law 2” (code 58869 - 30 hours 6 credits), “Internal and International Fiscal Planning Fundamentals”(code 26512 – 30 hours 6 credits) and “Tax Proceedings Law” (cod. 14570 - 25 hours 4 credits within the degree course (code 0904) and master degree course (code 0905) in Economics and Commerce.

23) In the academic year 2013/2014 he was adjunct professor of tax law (field IUS/12) at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì (already Faculty of Economics), where he held the exam courses of “Tax law 2” (code 58869 - 30 hours 6 credits), “Internal and International Fiscal Planning Fundamentals”(code 26512 – 30 hours 6 credits) and “Tax Proceedings Law” (cod. 14570 - 25 hours 4 credits within the degree course (code 0904) and master degree course (code 0905) in Economics and Commerce.

Doctoral advisor for degrees, post-graduate degrees and master’s degrees

Since 2007 he has been doctoral advisor for 124 doctoral thesis documents for degrees, post-graduate degrees or master’s degrees at the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì.

3. INSTITUTIONAL, ORGANIZATIONAL AND SERVICE ACTIVITIES AT THE UNIVERSITY

3.1.) Since 2009 he has been member of the Commission for Internships and Relations with Companies of the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì and he is still member of it as per minute of the School Meeting of 10^th July 2013.

3.2.) Since 28^th January 2013 he has been member of the Commission for students’ requests of the University of Bologna, School of Economics, Management and Statistics – Vice Presidency of Forlì as according to the minute of the Meeting of the Degree Course in Economics and Commerce of 28^th January 2013. He has taken part in 9 meetings of the Commission until now.

4. FURTHER EDUCATIONAL ACTIVITIES

4.1. Other teaching activities

Filippo Cicognani has been continuously carrying out training and research activities for private institutes with the following tasks, in particular in the field of corporate taxation, among which are:

1) From November 1995 until February 1996 he taught at the tax law lessons as part of the preparation for the State Examination for the qualification of accountant and commercial estimator organized by the Professional Body of Accountants and Commercial Estimators of the Court District of Forlì.

2) In the month of October 1996 he held the tax law course structured in a module of 32 hours of lesson within the “Master for Company Balance Sheet Auditors” organized by the CESCOT in Bologna.

3) In October and November 1997 he taught at the “Regional Course on Corporate Transformations” (as concerns civil and fiscal fundaments related to company transfer, contributions, transformation, merging and demerger of companies), organized in a module of 32 hours of lesson by ECIPAR coop. company with limited resp. in Bologna for the tax law officers of the province associations for the Region Emilia Romagna of the National Confederation of the Craft Sector and Small and Medium Enterprises (C.N.A.).

4) From 1997 to 2005 he worked for the Centro di Ricerca sulla Finanza e Fiscalità Internazionale (Research Institute for Finance and International Tax System) at the CUOA Foundation in the Centro Universitario per gli Studi di Organizzazione Aziendale (University Centre of Business Organization) in Altavilla Vicentina (VI). For this Institute he carried out studies and held seminars, especially about the corporate income, the labour law reform, the Dual Income Tax, the adjustment problems related to the creation of the single European currency (Euro), the taxation of financial assets, and the new VAT regulation (resulting from the implementation of the European Union Directives).

5) He was part of a research group at the Research Institute for Finance and International Tax System at the CUOA Foundation in the University Centre of Business Organization in Altavilla Vicentina (VI) and participated in the elaboration of analytic country profiles on the economic-tax regulation and legal (private, corporate, labour, industrial property and tax) systems of the main foreign countries, among which, recently, Slovakia, India, China and Russia.

6) In January 1998 he held a tax law course structured in a module of 64 hours of lesson within the Master for “Company Balance Sheet Auditors” organized by CESCOT in Bologna.

7) Since 2001 he has taught at the postgraduate training program about “Taxation of Financial, Insurance and Social Security Products in Italy and Switzerland” organized by the Centro di Studi Bancari (Centre for Banking Studies) Villa Negroni of the Associazione bancaria ticinese (Ticino Banking Association) in Lugano and by the Economics Faculty of the University of Varese.

8) Since 2002 he has taught at the preparation courses for the State Examinations as Chartered Accountant organized by the Professional Body of Chartered Accountants and experts in accountancy of Forlì-Cesena.

9) In October and November 2003 he held the Extension Courses on the taxation of corporate income organized in the framework of the life-long professional training programs of the Professional Body of Accountants and Doctors in Commerce of Faenza and the Professional Body of Accountants and Doctors in Commerce of Ravenna.

10) In March and April 2003 he was appointed by the ForSer Friuli Venezia Giulia (in Udine) to hold 2 seminars to functionaries of the Municipalities in the Province of and of the Province Udine about: “The Keys to the Interpretations of Accountancy in the Local Administration” according to art. 149 and subsequent, Legislative Decree no. 267/2000.

11) In the years 2006, 2007 and 2008 he taught at the IPSOA Master Course "Extraordinary Operations".

12) In the years 2006, 2007 and 2008 he taught "Tax Law" at the IPSOA Master Course.

13) He was teacher and didactic referent of the module “International Tax Law” in the years 2005 and 2006 of the course “Master in International Contract Law” organized by COFIMP in Bologna.

14) Since academic year 2006/2007 he has taught at the course “Fundaments of Domestic and International Fiscal Planning” within the Master in Administration, Finance and Control of the Alma Graduate School of the University of Bologna.

15) On November 12^th 2010 he held a lecture on the theme “Taxation of Non-Commercial Institutions and the Planning of Tax Relief for the Tertiary Sector” within the study conference “Economics of Non-Profit Institutions, Civil Code and Tax Relief” organized at the Faculty of Economics in Forlì of the University of Bologna, under the patronage of the Economics and Company Law Department of the University of Bologna.

16) On April 15^th 2011 he held a lecture about “The Fiscal Aspects of Extrajudicial Solutions in Corporate Crisis” at the study conference “Crisis and Reorganization of the Company: the Tools of Business Economics and Right” organized at the Faculty of Economics in Forlì of the University of Bologna, under the patronage of the Economics and Company Law Department of the University of Bologna.

17) On May 18^th 2011 he held a lecture about “Taxation Aspects in the Addition and Diminishing of Company Goods” in the study meeting at the Post-Graduate School of Law of the University of Modena and Reggio Emilia.

18) On July 7^th 2011 he lectured on the topic “Pertinence in Corporate Taxation” within the seminar cycle “The Current Tax Law: Problems and Perspectives. 1^st cycle” at the Post-Graduate School of Law – Tax Law Curriculum at the Bicocca University in Milan.

19) On November 23^rd 2011 he lectured on the topic “Income of the Employee and of the Self-Employed” in a study seminar at the Post-Graduate School of Law of the University of Modena and Reggio Emilia.

20) On November 28^th 2012 he held a lecture about “Taxation Profiles of the Family Business” in the study meeting at the Post-Graduate School of Law of the University of Modena and Reggio Emilia.

21) In the years 2011, 2012 and 2013 he taught at the 2^nd Level University Master in “Tax Law” MA.DI.TRI organized by the Department of Business and Legal Sciences of the University of Calabria, branch of Cosenza – Rende.

22) On June 27^th 2013 he held a lecture in a seminar on the topic “Transformations, Extraordinary Operations and Tax Law” within the cycle of seminars “Current Problems and Perspectives of Tax Law” at the Post-Graduate School of Law – Tax Law Curriculum at the Bicocca University in Milan.

23) In 2014 he taught at the Master in “Corporate Tax Law” (academic year 2013/2014) of the Business University “L. Bocconi” in Milan.

24) In 2012 and 2014 he taught at the 2^nd Level University Master in “Tax Law. Taxes, Procedures and Proceedings Between Efficiency and Justice” at the Law Faculty of the University of Turin.

4.2. Examination Boards

1) In 2011 he was a member of the examination committee for the admission to the 27^th Post-Graduate Doctorate in Law, Tax Law Curriculum of the Bicocca University in Milan.

2) In 2012 he was a member of the examination committee for the admission to the 28^th Post-Graduate Doctorate in Law, Tax Law Curriculum of the Bicocca University in Milan.

3) In 2014 he was a member of the examination committee for the admission to the 26^th cycle of the Post-Graduate Doctorate in Law, Tax Law Curriculum of the Bicocca University in Milan.

4.3. Editorial Board of Scientific Journals

From 2007 to 2009 he was member of the Editorial Board of the Journal "Giustizia tributaria" (“Tax Justice” ISSN 1590-5381), published by Gedit Edizioni in Bologna.

4.4. Other positions

He is member of the scientific committee of the Foundation of the Professional Body of Chartered Accountants and Expert Accountants of Forlì Cesena.

1. "Profiles of a Study on Time and on Tax Law" graduation thesis at the conclusion of the 6^th PhD cycle in Tax Law at the University of Pavia from 1991 to 1996.

2. "La Cassazione tra forma e sostanza: un caso problematico in materia di fatturazione e detrazione d'imposta ai fini IVA", (“The Court of Cassation Between Form and Substance: a Problematic Issue for Invoicing and Tax Deduction for VAT Purposes"), a comment on the judgement for the Journal of Financial Law and Sciences of the University of Pavia (# 3/1996).

3. "Realizzo di plusvalenze ed ammortamenti nel concorso dei beni strumentali alla produzione del reddito delle società commerciali", (“Gains and Depreciation of Capital Goods Concurring to the Income Production of Companies”), a comment on the judgement for the Journal of Financial Law and Sciences of the University of Pavia (# 1/1998).

4. "Versamento diretto di acconti e decadenza dell'istanza di rimborso in rettifica della dichiarazione dei redditi", (“Direct Payment of Down-payments and Forfeiture of the Refund Application in the Adjustment of the Income Tax Statement"), a comment on the judgement for the Journal of Financial Law and Sciences of the University of Pavia (#. 2/1999).

5. "Attribuzione della rendita catastale ai beni immobili dichiarati e termine di decadenza dell’azione della finanza nella liquidazione dell’imposta di successione", (“Allotment of the Cadastral Income of Declared Real Estate and Deadline for Financial Authority’s Action for the Settlement of the Inheritance Tax”), a comment on the judgement for the Journal of Financial Law and Sciences of the University of Pavia (#. 2/2000).

6. “Prime considerazioni sulle nuove disposizioni in tema di imposizione dei redditi prodotti dalle Società e dagli altri Enti controllati residenti in Stati o territori a regime fiscale privilegiato”, (“First Considerations on the New Provisions for Income Taxation of Companies and Other Controlled Institutes Registered in States or Territories with a Preferential Tax Regime”), published in Experta, Lex, no. 3, January 2001.

7. “I provvedimenti per la riduzione degli oneri fiscali sulle abitazioni nella recente legge finanziaria 2001” (“Provisions for the Taxation Reduction on Houses in the Recent Budget Law 2001”), (law no. 388 of December 23^rd, 2000), published in Experta, Azienda & Professioni, no. 5, February 2001.

8. “Profili generali del requisito della territorialità nel regime Iva delle prestazioni di servizi”, (“General Profile of the Territorial Principle on the VAT Application on Services”), published in Experta, Lex, no. 10, January 2001.

9. “Considerazioni sulla base imponibile delle plusvalenze realizzate con la cessione di terreni edificabili ai sensi dell’art. 81, 1° comma, lett. b), d. P.R. 26 dicembre 1986, n. 917: il caso dei terreni acquistati a titolo gratuito”, (“Considerations on the Taxable Gains Derived from the Alienation of Building Plots, in Compliance with Art. 81, 1°sect., point. b, d. P.R. December 26^th 1986, #. 917: a Case History on Properties Acquired Free of Charge”), a comment on the judgement for the Journal of Financial Law and Sciences of the University of Pavia (# 2/2001).

10. “Profili della nozione di area fabbricabile ai fini dell’imposta comunale sugli immobili (ICI)” (“Profiles of the Notion of Building Plot for the Purpose of Local Tax Application on Real Estate”) published in the Journal “L’Amministratore Locale”, Udine, no. 5-6/2003.

11. “La disciplina tributaria della trasformazione eterogenea nell’art. 171 Tuir”, (“Taxation on Heterogeneous Transformation in Art. 171 Tuir”), temporary edition, Forlì, 2005.

12. “Imputazione “per cassa” e diritto intertemporale in una recente sentenza della suprema Corte in tema di interessi maturati sui redditi di lavoro dipendente ex art. 429 c.p.c.”, (“Per Cash Cost Allocation and Headway Right in a Recent Sentence of the Supreme Cort on the Issue of Interests Earned on Employee Compensation According to Art. 429 c.c.p.”), a comment on a judgement published in the Journal of Financial Law and Sciences of the University of Pavia (#2/2006).

13. “La nozione tributaria “unificata” di area fabbricabile”, (“The Unified Taxation Law Definition of Grounding Plot”), in “Diritto e pratica tributaria”, no. 2/2007, p. 309 and following.

14. “Le trasformazioni eterogenee nell’art. 171 t.u.i.r.”, (“Heterogeneous Transformations in Art. 171 t.u.i.r.), various authors: “Imposta sul reddito delle società (IRES)”, (“Corporate Income Tax (IRES)”), edited by Francesco Tesauro, Bologna, 2007, p. 795 and following.

15. “La nozione di area fabbricabile ai fini Ici all’esame delle Sezioni Unite della Corte di Cassazione”, (“The Concept of Grounding Plot for Real Estate Local Taxation as Examined by the Unified Sections of the Court of Cassation”), a comment on the judgement published by “Finanza locale”, # 7-8, p. 50 and following.

16. “Liquidazione della società di persone, assegnazione dell’azienda sociale al socio che prosegue l’esercizio dell’impresa ed imposizione indiretta in una recente sentenza della Corte di Cassazione”, (“Liquidation of Partnerships, Transfer of the Company to the Partner who Continues the Exercise of the Activity and Indirect Taxation in a Recent Judgement of the Court of Cassation”), a comment on a judgement published in the Journal of Financial Law and Sciences of the University of Pavia (#2/2007).

17. “Profili tributari delle trasformazioni si società ed enti”, (“Taxation Aspects of Transformations of Companies and Institutions”), Experta, Forlì, 2008.

18. “La Corte costituzionale si pronuncia sulla nozione di area fabbricabile ai fini dell’ICI”, (“The Constitutional Court’s Sentence on the Notion of Grounding Plot for Local Real Estate Taxation Purposes”), a comment on a judgement published in the Journal of Financial Law and Sciences of the University of Pavia (#4/2008).

19. “In tema di accertamento dei redditi dei soci di società di capitali a ristretta base azionaria”, (“Assessment of the Income of Companies with a Limited Number of Shareholders”), a comment on a judgement published in the Journal “Giustizia tributaria”, no. 2/2009, p. 172 and following.

20. Entry Company (tax law), in Enciclopedia Giuridica Treccani, Update, 2009.

21. Entry Goodwill (tax law), in Enciclopedia Giuridica Treccani, Update, 2009.

22. Entry Unregistered partnership (tax law), in Enciclopedia Giuridica Treccani, Update, 2010.

23. “Profili tributari delle trasformazioni di società ed enti”, (“Taxation Aspects of Transformations of Companies and Institutions”), Torino, Giappichelli, 2011.

24. “Iscrizione nel registro delle imprese, cessazione dell’attività e riscossione del diritto camerale annuale”, (“Registration in the Register of Companies, Cessation of the Activity and Payment of the Yearly Chamber of Commerce Fee”), a comment on a judgement published in the Journal Riv. dir. prat. trib., no. 3, 2011.

25. “Azione amministrativa, giusto processo e profili critici in tema di oneri probatori a carico dei contribuenti “, (“Administrative Action, Right to Fair Trial and Critical Aspects in the Issue of Proof Burden of the Tax Payer”), published in: Various Authors, Controlli fiscali (edited by Giancarlo Pezzuto and Gianfranco Tomassoli), Milan, Egea, 2011 (ISBN 978-88-238-3330-2), pp. 37/48.

26. “Le trasformazioni di società ed enti nell’imposta di registro: profili di diritto interno ed europeo”, (“The Transformations of Companies and Institutions in Respect of the Registration Fee: Domestic and European Legislative Aspects”), published in the Journal of Financial Law and Sciences of the University of Pavia (#3/2011).

27. “La tassazione indiretta della vendita dei fabbricati da demolire tra interpretazione degli atti e presunzione di accessione”, (“The Indirect Taxation of the Sale of Buildings to be Demolished Between the Interpretation of the Acts and the Accession Presumption”), a comment on a judgement published in the Journal of Financial Law and Sciences of the University of Pavia (#1/2012).

28. “Il principio di competenza e di imputazione temporale nel reddito d’impresa nel recepimento dei principi contabili internazionale Ias/Ifrs”, (“The Principle of Competence and Time Allocation in the Company Income in the Framework of the Implementation of the International Ias/Ifrs Taxation Principles”), published in the Journal “Boll. trib.”, no. 20/2012, p. 1437 and following.

29. “Principio di competenza e imputazione temporale del reddito d’impresa nel recepimento dei principi contabili internazionale Ias/Ifrs”, (“The Principle of Competence and Time Allocation in the Company Income in the Framework of the Implementation of the International Ias/Ifrs Taxation Principles”), published in: various authors, “Studi di diritto dell’economia e dell’impresa in memoria di Antonio Cicognani”, Padova, 2012, p. 115 and following.

30. Diversità di presupposto ed unitarietà dell'accertamento: spunti per una riflessione sull'"onere" della prova, published in Riv. dir. fin. sc. fin, 2014, n. 3, p. 60 and following

31. L'imputazione a periodo dei costi per prestazioni in garanzia, in Rass. trib., 2015, n. 1, p. 231 and following

32. Le semplificazioni per le società, in AA.VV. (a cura di Salvatore Muleo) Commento al decreto sulle semplificazioni (D. Lgs. n. 175 del 2014), Torino, 2015, pag. from 63 to 87.

33. Le violazioni nelle accise, in AA.VV., published in Trattato di diritto sanzionatorio tributario a cura di Alessandro Giovannini, Alberto Di Martino, Enrico Marzaduri, Tomo I, Milano, 2016, p. 809 and following.

34. Considerazioni sulla tassazione delle somme percepite dagli eredi a seguito della liquidazione della quota di partecipazione del de cuius nella società di persone, published in Riv. trim. dir. trib., 2016, I, 809 and following.