Foto del docente

Vincenzo Carbone

Research fellow

Department of Legal Studies

Publications

Il ruolo degli strumenti fiscali nella promozione di un Made in Italy sostenibile, in (a cura di) Giada Mainolfi, GREEN.IT, Sviluppo sostenibile, economia circolare e valore del made in Italy. III Rapporto del Centro di Ricerca sul Made in Italy dell'Università degli Studi Internazionali di Roma, 2022, Giappichelli, Milano.

Penal evidence in the tax process. The lawful use of illegitimately acquired criminal evidence in Italy, in (a cura di) Farkas Ákos – Dannecker Gerhard – Jacsó Judit, External, internal and criminal investigation of the criminal offences affecting the financial interests of the European Union, 2022, Wolters Kluwer, Budapest.

Plea Bargaining and tax crimes: recent theoretical and Jurisprudential orientation, in (a cura di) Farkas Ákos – Dannecker Gerhard – Jacsó Judit, External, internal and criminal investigation of the criminal offences affecting the financial interests of the European Union, 2022, Wolters Kluwer, Budapest.

La determinazione dei prezzi di trasferimento e la crisi generata dal Coronavirus. Spunti riflessivi alla luce delle nuove Linee guida dell’OCSE, in Rivista di Diritto e Pratica Tributaria, n. 6/2021, Milano.

Diritto Commerciale e Tributario Cinese, autori Vincenzo Carbone e Junyi Bai, 2021, CEDAM Wolters Kluwer, Milano.

Le misure fiscali a sostegno della digitalizzazione e del made in Italy, in (a cura di) Giada Mainolfi, DIGITALY Competitività, innovazione e immagine del made in Italy nell'era digitale. II Rapporto del Centro di Ricerca sul Made in Italy dell'Università degli Studi Internazionali di Roma, 2021, EGEA, Milano.

The relation between tax offenses and self-laundering. Recent doctrinal and jurisprudential aspects, in Rivista di Diritto Tributario Internazionale, n. 3/2019, Roma.

The PIF Directive and its implications on the Italian tax system, in Rivista di Diritto Tributario Internazionale, n. 2/2019, Roma.

Tax offences, money laundering and corruption in the Italian system, in (a cura di) Farkas Ákos – Dannecker Gerhard – Jacsó Judit, Criminal Law Aspects of the Protection of the Financial Interests of the European Union - with particular emphasis on the national legislation on tax fraud, corruption, money laundering and criminal compliance with reference to cybercrime, 2019, Wolters Kluwer, Budapest.

VAT fraud in the Italian law system: Current situation and prospects for reform, in (a cura di) Farkas Ákos – Dannecker Gerhard – Jacsó Judit, Criminal Law Aspects of the Protection of the Financial Interests of the European Union - with particular emphasis on the national legislation on tax fraud, corruption, money laundering and criminal compliance with reference to cybercrime, 2019, Wolters Kluwer, Budapest.

The Switch-Over clause and its implication in the Italian legislation, in Rivista di Diritto Tributario Internazionale, n. UNICO 2017, Roma.

La cooperazione tra amministrazioni fiscali e la Voluntary Disclosure, le nuove strategie per combattere l’evasione, in “Rivista di Studi Politici”, n. 4/2017, Roma.

Tax audit and taxpayers’ rights. The italian Legislation. in “Engineering and technology, politics and economy: Challenges and opportunities” 2017, Kolomna (Russia).

The Voluntary Disclosure Programmes - A good way of encouraging compliance?, in “Engineering and technology, politics and economy: Challenges and opportunities” 2016, Kolomna (Russia).

Il Patto di Stabilità e Crescita dal Trattato di Amsterdam al Piano Junker, in “Rivista di Studi Politici” n.3/2015, Roma

Taxpayers’ rights in relation to an italian tax audit, in “The Juridical Current” n.3/2015, Targu Mures (Romania).

Fiscal divergence and economic growth in the European Union, in “Rivista italiana di Economia, Demografia e Statistica”, n.1/2015.

Aspetti economico-fiscali del fenomeno migratorio, in “Rivista di Studi Politici” n.3/2014, Roma

The role of tax relief in time of crises, in “The Juridical Current” n.3/2012, Targu Mures (Romania).

The exchange of information between the States of the European Union as part of training activities, in “The Law Faculty Bulletin of Kolomna Institute of MSOU” n.6/2011, Kolomna (Russia).

Constitutional Problems in the field of tax relief, in “The Juridical Current” n.3/2011, Targu Mures (Romania).

Breif analysis of new tax offenses introduced by the Decree Law n.223/2006, in “Dreptul penal – actualitati si perspective, AA.VV., ed. Universal Juridic 2010” , Targu Mures (Romania).

The new tax crimes introduced by the Decree-Law n.223/2006: Omitted payment of VAT and undue compensation, in “Colocviul stiintific Interuniversitaria. Editia a VI-a”, Balti (Moldavia).

The crime of fraudolent referred statement to articles 2 and 3 of Decree-law n.74/2000, in “The Juridical Current” n.4/2009, Targu Mures (Romania).

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