Associate Professor in Tax Law at University of Bologna since 2021. His research interests centre on changes in taxation resulting from membership of the European Union, and from the international community. His current focus is on the study of inspection powers of the tax authorities, in particular with reference to the extraterritorial exercise of tax inspection powers and Customs controls relating to the value of imports. In addition, he is currently researching in the domains of agricultural/environmental/food taxation with a view to outlining new reference paradigms for these areas of taxation.
Education
Degree in law at the Second University of Naples in 2001, followed by a postgraduate degree in Law and Economics of the EU at the same university. Admitted to the PhD programme in European Tax Law at the University of Bologna in 2004, completing his PhD in 2008.
Academic Career
Adjunct professor in tax law and research fellow in tax law at Department of Legal Studies of University of Bologna from 2008, with a tenured position from 2015. National scientific habilitation as associate professor in tax law (with unanimous approval) in 2015.
Associate professor in tax law at the Department of Legal Studies at University of Bologna from 2021.
From 2023 holder of a Jean Monnet Chair in EU Customs Law, awarded and sponsored by the European Commission (EACEA)
Teaching
Since 2005 he has lectured on tax law and public finance. He currently teaches Public Finance Law on the Master’s in Law (Bologna), and Tax Law on the Master’s in Business Administration (Rimini).
Research
Member of the PRIN 2006 research project on European safeguards and protections of taxpayers in the implementation of taxes, funded by the Italian Ministry of Higher Education and Research (MIUR).
Member of two research programmes funded by the European Commission - OLAF in the framework of the Hercule III programme:
1.Criminal and Administrative Investigations in the field of VAT and Customs Duties;
2. Investigations and Sanctions for VAT frauds: Fundamental Principles and Comparison across EU Member States.
Previously coordinator for Italy of the research mobility programme on Joint Tax Audits funded by MIUR-DAAD.
Currently Principal Investigator of the research project ECCE - European Common Customs Evaluation, funded by OLAF (the European Anti-Fraud Office) in the framework of the Hercule III programme (2021-2022). Funding renews for 2023-2025 in the framework of the EU Anti-Fraud programme.
