1925-2016
HEADQUARTERS
Genoa
E-Mail studioge@uckmar.com
STUDIES AND PROFESSION
– Law degree with honors from the University of Genoa.
– Professor emeritus in the University of Genoa.
– Adjunct professor in the University of Rome – LUISS (EU tax law).
– Adjunct professor in the University of Macerata (Tax law).
– Director of the Instituto de derecho tributario at the University of Salta.
– Honorary degree University of Buenos Aires (UBA).
ADVOCATE
– Editor of the Journals Tax Law and Practice, International Tax Law and Practice.
– Academia Europea Member, Financial Instruments and Taxation Miembro correspondiente da la Academia Nacional de Derecho y – Ciencias Sociales de Cordoba Conseio de direcion de la Maestria en derecho tributario (Universidad Pontificia de Buenos Aires).
PRESIDENT
– Italian Association for Latin American Tax Law. Class Publishers Spa.
– Liguria Committee of the Italian Association for Cancer Research – AIRC.
– Italy-Argentina Society.
– Make a Wish Advisor – Italian Section.
VICE – PRESIDENT
– Italian Section of the International Chamber of Commerce (ICC Italy).
BOARD MEMBER
– Gerolamo Gaslini Foundation.
– Aegean.
Publications
VOLUMES
– Global Business 2005 Guide to trends in the world economy, Etas Libri ed., Milan, 2004.
– The Multilevel Protection of Rights in Tax Law, Giuffrè, MIlano
– PrincÍpios comunes del derecho constitucional tributario, 2nd ed. Spanish translation conforming to the 2nd Italian edition Temis ed., Bogota, 2002.
– Princípios comuns de direito constitucional tributário 2nd ed. Brazilian translation conforming to the 2nd Italian edition, Malheiros ed., São Paulo, 1999.
– Common Principles of Constitutional Tax Law,2nd updated edition, Cedam, Padua, 1999.
– Verfassungsprivatrecht Allgemeine Geschaftsbedingungen Unternehmensbesteuerung, C.F. Muller ed., 1997 (Jahrbuch fur Italienisches Recht Band 10.
– The Book of Markets in the Third Millennium, Rome, Adn Kronos books, 1996. Investing in the East – Economic-Commercial Perspectives in the Next Generation Market, Angeli, Milan, 1990.
– Le società miste Italia-Urss, Il Sole-24 Ore, Milan, 1989, Published in Russia by Progress in 1990.
– Tax autonomy of local governments, Cedam, Padua, 1983. ‘Fictitious interposition’ and ‘shell companies’ as tax offenses, in Atti convegno evasione fiscale, Turin, 1981, 157.
– Principios comuns de direito constitucional tributário, EDUC, São Paulo, 1976.
– The corporate tax system: the closely held company, Cedam, Padua, 1966.
– The corporate tax system – The RM tax on capital gains on assets, Cedam, Padua, 1965.
– The convention between the United Kingdom of Great Britain and Northern Ireland and the Italian Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, ed. International Bureau of Fiscal – Documentation, Amsterdam, 1961.
– Common Principles of Constitutional Tax Law, Cedam, Padua, 1959.
– The taxation of foreigners in Italy, Padua, Cedam, 1955 (with appendix from 1959). The Tax Conventions between the United States and Italy, ed. International Bureau of Fiscal Documentation, Amsterdam, 1958.
COLLABORATIVE VOLUMES
– Curso de Derecho Tributario Internacional, (AA. VV., coordinador V. Uckmar), Editorial Temis, Bogotá, 2003.
– Corporate and corporate income taxation. L’iva, il tributo di registro e l’Irap, Tomo III, Teaching Series coordinated by Prof. Giovanna Visintini, edited by V. Uckmar, F. Tundo, Giuffrè, Milan, 2003.
– L’imposta sul reddito delle persone fisiche, Tomo II, Collana per la didattica coordinated by Prof. Giovanna Visintini, edited by V. Uckmar, F. Tundo, Giuffrè, Milan, 2003.
– The tax system. Fundamental Principles, Tome I, Teaching Series coordinated by Professor Giovanna Visintini, edited by V. Uckmar, F. Tundo, Giuffrè, Milan, 2003.
– Course in International Tax Law (AA. VV., coordinated by V. Uckmar), Cedam, Padua, 2002.
– Registry (tax of) (in collaboration with Dr. Remo Dominici), in Digesto comm., Utet, Turin, 1996, vol. XII, 258.
– Tax aspects of international transactions (in collaboration with Dr. Carlo Garbarino) in Collana ISDACI, Giuffrè, Milan, 1995, VI, 458.
– International treaties in tax matters, (in collaboration with Dr. Paola De Martini) in Diritto tributario edited by Andrea Amatucci, Cedam, Padua, 1994, vol. I, tome II, 727.
– Fabbricati (imposta sui) in Novissimo Digesto Italiano, Turin, Utet, 1964, 1096.
STUDIES, ARTICLES PUBLISHED IN VOLUMES OR JOURNALS
– Introduction to Session V – The Risorgimento in the Legal Culture of Latin America, in The Italian Risorgimento in Latin America, Proceedings of the International Conference, November 24-25-26, 2006, Affinità Elettive Ed., Ancona, 2006, pp. 187.
– Just tax, but just expense in Direito Tributário Internacional, Aplicado, Volume III, Editoria Quartier Latin do Brasil, Sao Paulo, primavera de 2005, pag. 362.
– True capitalism has equal rules for all, in Icarus, April 2006, 56.
– Introduction to International Taxation Conference on State Aid, Advantage Taxation and National Taxing Power “Spring in Naples” (Naples May 4, 2006) in Journal of International Tax Law, no. 2, May-August 2006, 3.
– Preface to Claudio F. Fava’s volume, Start-up. Handbook for new entrepreneurs, Egea, Milan, 2006, XI-XVI.
– The just tax, in Economic policy between markets and rules (edited by G. Barberis, I. Lavanda, G. Rampa and B. Soro), Rubbettino Editore, Catanzaro, 2005, 475.
– Introduction (with M. Guandalini) to the volume The Challenges for Italy: competitiveness, innovation and leadership, Etas Ed., 2006, 7.
– International Treaties in Tax Matters, in International Tax Law, 3rd ed., Cedam, Padua, 2005.
– Introduction, in International Tax Law, 3rd ed., Cedam, Padua, 2005. The civil and fiscal regulation of the new cooperative society, Cedam, Padua, 2005 (edited by V. Uckmar and F. Graziano).
– El proceso contencioso tributario en Italia, in Revista Argentina de Derecho Tributario, 2005, no. 15, 9.
– Instrumentos asociativos y desgravaciones fiscales para el desarrollo de la sociedad: la experiencia italiana, in Serviços Públicos e Direito Tributário (coordinated by Heleno Taveira Tôrres), Editora Quartier Latin do Brasil, São Paulo, 2005, 103.
– The new dimension of the “environmental tax” and its compatibility with the Italian legal system in Direito Tributário Ambiental, Malheiros Editores, São Paulo, 2005, II, 355.
– A default signed by the Monetary Fund, in Milano Finanza, December 24, 2004, p. 24.
– A relevância tributária do comércio eletrônico in Revista de Direito Tributario, 2004, no. 90, 7.
– Entertainment activities. Regulatory guide and tax regime, Assomusica – Edizioni Il Sore 24 Ore, Milan, 2003.
– Los tratados internacionales en materia tributaria, in Curso de Derecho Tributario Internacional, coordinador Victor Uckmar, Editorial Temis, Bogota, 2003, I, 85.
– Presentación del volume Impuestos sobre el comercio internacional
published on the occasion of the conference Comercio Internacional e Imposición, Ed. Abaco, Buenos Aires, 2003, 7.
– Introducción, in Curso de Derecho Tributario Internacional, coordinador Victor Uckmar, Editorial Temis, Bogotá, 2003, I, 1.
– Fiscal legal aspects of project financing, in Dir. prat. trib., 2002, 749. Italia hacia una radical reforma fiscale, in Dir. prat. trib., 2002, 347.
– Introduction to the Course in International Tax Law, 2nd edition, coordinated by V. Uckmar, Cedam ed., Padua, 2002, 1. International treaties in tax matters, in Corso di Diritto tributario internazionale – II edizione, coordinated by V. Uckmar, Cedam, Padua, 2002, 91.
– Global Business 2002. Guide to world economic trends, Etas Libri ed., Milan, 2001. Coops and taxes: but what privileges in Legacoop Liguria, January/March 2001, 13.
– El principio de la equidad tributaria y el de solidaridad social: la relación entre las necesidades financieras del Estado y la justicia econòmica, in Periodico Economico Tributario, April 25, 2001, no. 227, p. 5.
-Latutela del contribuyente frente a la Corte Constitucional Italiana y a la Corte de Justicia Europea, Academia Nacional de Derecho y Ciencias Sociales de Córdoba, Córdoba, 2000.
– Presentation at the Conference “Seventy Years of Tax Law and Practice” (Genoa July 2-3, 1999) in L’evoluzione dell’ordinamento tributario italiano, Padua, Cedam, Padua, 2000, p. XXVII.
– Business 2001. Trends in the world economy. Guide to new investment opportunities, Adn Kronos ed., Rome, 2000.
– Fiscal federalism and tax autonomy of municipalities, in Rivista di Diritto ed Economia, Maggioli, Rimini, 1999.
– Modelos extranheros para la reforma del sistema fiscal italiano, in Estudios en memoria de Ramón Valdés Costa, Fundación de cultura universitaria ed., Montevideo, 1999, 789.
– So many words, so few deeds (The factors that have increased Italian interest in developing economic relations with Latin America), in International Politics, 1999, no. 1/2, 135.
– Small and medium-sized enterprises and the IRS in Minerva Bancaria Magazine, July-August 1999, 43.
– International treaties in tax matters, in Corso di Diritto tributario internazionale coordinated by V. Uckmar, Cedam, Padua, 1999, 73.
– Introduction, in International Tax Law, 3rd ed., Cedam, Padua, 2005. The civil and fiscal regulation of the new cooperative society, Cedam, Padua, 2005 (edited by V. Uckmar and F. Graziano).
– Los effectos en Italia del Estatuto del Contribuyente, in Revista Latinoamericana de Derecho Tributario, 1998, 6, 281.
– Il fisco in un stato di diritto, in Studi in onore di Pietro Rescigno, Giuffre, Milan, 1998, 783.
– Tax regulations and economic development in The Future of the Nation, Bank Europe, 1998,94.
– Glory moments for international taxation? In What Enterprise, 1998, no. 8/9, 10.
– The role of Italian companies in the Latin American continent, in Waters & Lands, no. 4-5, 1998, 38.
– A tribute to Ramon Valdès Costa, in Dir. prat. trib., 1997, I, 1451.
– Consideraciones su globalizacion economica. Tendencias y Desarrollo (Comentario), Intervento XXXII Asamblea General CIAT, S. Salvador de Bahia, 1998.
– The role of Italian companies in the Latin American continent, in Italy-Latin America Insert edited by the Center in Europe, 1998, 18.
– El sistema tributario: las instituciones, las administraciones fiscales, los contribuyentes, in Evaluacion del sistema tributario y de la administracion tributaria. Conferencia Tecnica del CIAT, Viterbo 1996, 1997, 15.
– Towards Tax Harmonization in the European Union Countries, in “Essays on European Law and Israel” by A. Mordechai Rabello, The Harry and Michael Sacher Institue for Legislative Law – Jerusalem, 1996.
– Evolution of the discipline of tax collection, in Proceedings of the conference “The new discipline of tax collection,” Giuffrè, Milan, 1996.
– The tax system in general, institutions, tax administrations, and taxpayers, in Quarterly Review of the Ministry of Finance, (Notebooks) 1997, no. 3.
– Unternehmensbesteuerung in Italien und Deutschland-Harmonisierung im Rahmen der EU? – Report to the Congress Association for Cultural Exchanges between Italian and German Jurists, Bern, C.F. Müller, 1996.
– Double tax treaties with regard to Latin America, in Dir. prat. trib., 1996, I, 1179.
– Strategies for combating money laundering in Il riciclaggio del denaro nella legislazione civile e penale, Giuffrè, Milan, 1996, 699.
– Groups and fiscal discipline, in I gruppi di società (Atti del convegno internazionale di studi, Venezia 16-17-18 novembre 1995), Giuffrè, Milan, 1996, 2237.
– “Groups” and tax discipline, in Dir. prat. trib., 1996, I, 3.
– Credit and Exemption under Tax Treaties in Cases of Differing Income Characterization, in European Taxation, 1996, 118.
– The private sector and corruption in tax enforcement, in Dir. prat. trib., 1995, I, 1409.
– Projects and possible solutions of E.U. tax harmonization, in Dir. prat. trib.,1995, I, 9.
– A program for Finance Minister Fantozzi, in Dir. prat. trib., 1995, I, 1373.
– Banks and the Financial Market (in collaboration with Various Authors), in Riv. Banking, 1995, 3.
– The tax levy in the rule of law, in Scritti in onore di Alberto Predieri, Giuffrè, Milan, 1995, tome I, 1505.
– The economic rationale and legal prerequisites of double taxation treaties, in Quaderni, 1995, fasc. 2, 5.
– Toward the unification of tax law, in The Law of New Worlds. Proceedings of the Conference sponsored by the Institute of Private Law of the Faculty of Law, Cedam, Padua, 1994, 507.
– Analysis of Sample Laws – Problems of Legislative Technique, (in collaboration with Various Authors) in The Ways of Law Formation – CNR Strategic Project, Cedam, Padua, 1995, 9.
– Banks and Taxation Open Problems, in Banking Journal-Minerva Bancaria, 1995, no. 3, 299.
– Los postulados y valores del Estado de derecho en la problematica tributaria, en Homenaje al 50° aniversario de “El hecho imponible” de Dino Jarach, Ediciones Interceanicas s.a., 1994, 231.
– Projects and possible solutions of EU tax harmonization, in Banking Journal-Minerva Bancaria, 1994, no. 6, 15.
– A tax for economic recovery, in Management Trends, 1994, 15.
– Evolution of the discipline of tax collection, in Proceedings of the conference “The new discipline of tax collection,” Giuffrè, Milan, 1996.
– The tax system in general, institutions, tax administrations, and taxpayers, in Quarterly Review of the Ministry of Finance, (Journals) 1997, no. 3.
– Double tax treaties with regard to Latin America, in Dir. prat. trib., 1996. I, 1179.
– Strategies for combating money laundering in Il riciclaggio del denaro nella legislazione civile e penale, Giuffrè, Milan, 1996, 699.
– Groups and fiscal discipline, in I gruppi di società (Atti del convegno internazionale di studi, Venezia 16-17-18 novembre 1995), Giuffrè, Milan, 1996, 2237.
– “Groups” and tax discipline, in Dir. prat. trib., 1996, I, 3.
– Credit and Exemption under Tax Treaties in Cases of Differing Income Characterization, in European Taxation, 1996, 118.
– Unternehmensbesteuerung in Italien und Deutschland-Harmonisierung im Rahmen der EU? – Report to the Congress Association for Cultural Exchanges between Italian and German Jurists, Bern, C.F. Müller, 1996.
– The private sector and corruption in tax enforcement, in Dir. prat. trib.,1995, I, 1409.
– Projects and possible solutions of E.U. tax harmonization, in Dir. prat. trib., 1995, I, 9.
– A program for Finance Minister Fantozzi, in Dir. prat. trib., 1995, I, 1373.
– Banks and the Financial Market, (in collaboration with Various Authors), in Riv. Banking, 1995, 3.
– The economic rationale and legal prerequisites of double taxation treaties, in Quaderni, 1995, fasc. 2, 5.
– Toward the unification of tax law, in The Law of New Worlds. Proceedings of the Conference sponsored by the Institute of Private Law of the Faculty of Law, Cedam, Padua, 1994, 507.
– Analysis of Sample Laws – Problems of Legislative Technique, (in collaboration with Various Authors) in The Ways of Law Formation – CNR Strategic Project, Cedam, Padua, 1995, 9.
– Banks and Taxation Open Problems, in Banking Journal-Minerva Bancaria, 1995, no. 3, 299.
– Las joint ventures: instrumento de colaboracion con Argentina, in Revista de Economia, Turismo y Comercio Internacional, 1994, 7.
– Projects and possible solutions of EU tax harmonization, in Journal of Banking-Minerva Bancaria, 1994, No. 6, 15.
– A tax for economic recovery, in Management Trends, 1994, 15.
-The internationality of the firm and its taxation, in Studies in honor of Enrico Allorio, Giuffrè, Milan, 1989, vol. II, 2021.
– Public finance: state of emergency, in Dir. prat. trib., 1989, I, 3.
– The currency reform of Law No.599/1986: realities and prospects, in Studi dir. pen. impresa, Milan, 1988, 111.
-The New Currency Regulations in Proceedings of the 2nd Genoa Currency Conference, Cedam, Padua, 1986, 339.
– Las joint ventures: instrumento de colaboracion con Argentina, in Revista de Economia, Turismo y Comercio Internacional, 1994, 7.
– Los postulados y valores del Estado de derecho en la problematica tributaria, en Homenaje al 50° aniversario de “El hecho imponible” de Dino Jarach, Ediciones Interceanicas s.a., 1994, 231.
– Projects and possible solutions of EU tax harmonization, in Journal of Banking-Minerva Bancaria, 1994, No. 6, 15.
– A tax for economic recovery, in Management Trends, 1994, 15.- Registry (tax of) (in collaboration with Dr. Remo Dominici), in Novissimo Digesto, appendix IV, Utet, Turin, 1986, 540.
– Wealth tax. Notes for a comparative study, in Dir. prat. trib., 1986, I, 366.
– Regulatory aspects of urban property taxation, in The Estimation of Income and Property Values for Tax Purposes – Proceedings of the 15th C.E.S.E.T. Meeting – Viterbo, 1985.
– Il nuovo regime tributario dei beni culturali, in Annali della Facoltà di Giurisprudenza di Genova, Giuffrè, Milan, 1984-85, 366.
– Information Technology in Tax Activity,” in Proceedings Conv. person databases, Verona, 1984, 125.
– The revival of solve et repete, in Atti conv. proc. trib., Venice, 1983, 81.
– Labor (contract of) (tax law) (in collaboration with Dr. Pia Grazia Mistò), in Novissimo Digesto Italiano, Utet, Turin, 1983, 598.
– Tax Evasion – Tax Avoidance, General Report to the 37th Congress of the International Fiscal Association – in Cahiers de Droit Fiscal International de l’IFA, 1983.
– Fabbricati (imposizione diretta sui) – (in collaboration with Dr. Pia Grazia Mistò) in Novissimo Digesto Italiano, Utet, Turin, 1982, 589.
– The banking balance sheet and the tax system, in Scritti in onore di Innocenzo Gasparini, Giuffrè, Milan, 1982, 1169.
– Tax aspects of financial intermediation, in Journal of the Guardia di Finanza, 1981, 581.
Civil law aspects of alternative savings and investment instruments, in Atti convegno leasing risparmio, Milan, 1981, 99.
– The convention between Italy and Switzerland against double taxation, in Scritti in onore di Ernesto D’Albergo, Ipsoa, Milan, 1977, 175.
– Some internationalist aspects of the Italian tax system, in Annali della Facoltà di Giurisprudenza di Genova, Giuffrè, Milan, 1978-79, 143.
– Numerical differences resulting from monetary devaluation are not subject to taxation, in Dir. prat. trib., 1975, II, 3.
– L’evasion fiscale internazionale, in Annali della Facoltà di giurisprudenza di Genova, Giuffrè, Milan, 1977, 1049.
– Recent fiscal aspects of corporate restructuring, in Scritti in onore di Mario Casanova, Annali della Facoltà di Giurisprudenza di Genova, Giuffrè, Milan, 1971, 365.
– Società (tax on), in Novissimo Digesto Italiano, Utet, Turin, 1970, 750.
– The powers of verification and inspection of the Tax Police, in Giur.it., 1970, I, 1, 403.
– The delegated laws for the reform of the customs system, in Dir. prat. rib., 1969, I, 813.
– Inapplicability of Ige in case of carat transfer, in Dir. mar., 1968, 91.
– On the subjection to I.G.E. of commissions to representatives in Italy of foreign houses, in Riv. dir. inter. priv. e proc., 1967, 55.
– Registry (taxes of) in Novissimo Digesto Italiano, Utet, Turin, 1967, 39.
– The import of “armed” ships and the application of general entry tax, in Jur. en., 1967, I, 2, 321.
– The evolution, with particular regard to the Italian system of the concept of “permanent establishment” of enterprises operating within several states, in Society for the Study of Fiscal Problems, Giuffrè, Milan, 1967.
– The mobile wealth tax on capital gains on assets, Cedam, Padua, 1967.
– Remarks on some tax aspects of the draft law concerning the reform of the regulation of commercial companies, in Jus, 1966, 382.
– Observations on the current system of taxation of capital gains on assets, in Annals of the Law Faculty of Genoa, Milan, Giuffrè, 1964, 543.
– Labor (contract of): tax law, in Novissimo Digesto Italiano, Turin, Utet, 1964, 519.
– Notes on the tax regime of contracts for the use of ships, in Studies in Honor of G. Berlingieri, in Dir. mar., 1964, 602.
– Liberty, Equality and Taxes, in Annals of the Faculty of Law of Genoa, Milan, Giuffrè, 1962, 181.
– Opinion on the tax litigation reform project, in Jur. imp., 1962, III, 766.
– The taxation of building areas, in Parliamentary Review, Garzanti, 1961.
– Review of tax legislation and jurisprudence, (in collaboration with Prof. Giancarlo Croxatto,) in Riv. soc., 1961, 563.
– La potestà regolamentare in materia tributaria, in Studi in onore di Achille Donato Giannini, Milan, Giuffrè, 1960, 927.
– New provisions on the taxation of foreigners in Italy, in Dir. prat. trib., 1959, I, 229.
– Prefission with regulations of peremptory deadline for tax refund, in Dir. prat. trib., 1959, II, 86.
– On the power of the Sicilian region to grant tax exemptions, in Dir. prat. trib., 1959, II, 80.
– Constitutional illegitimacy of municipal posting and advertising fees, in Dir. prat. trib., 1959, II, 283.
– Setting, by ministerial regulation, peremptory deadlines in tax matters, in Jur. en., 1959, I, 69.
– Contrast between some rules of the T.U. direct taxes and previous legislation, in Dir. prat. trib., 1959, I, 18.
– Constitutional illegitimacy of municipal posting and advertising fees, in Jur. en., 1959, I, 1, 897.
– Transfer of non-luxury houses and registration tax, in Dir. prat. trib., 1958, II, 202.
– Registration of contract subject to approval, in Dir. prat. trib., 1958, II, 550.
– Regulatory power in tax matters, in International Bureau of Fiscal Documentation, Amsterdam, 1958.
– The convention between Italy and Sweden for direct taxes, in Riv. soc., 1958, 635.
– Supplementary tax in respect of foreigners residing abroad, in Jur. en., 1958, III, 125.
– Double Impositions, in Encyclopedia Forense, 3rd v., Florence, Vallardi, 1958.
– On the tax regime of contracts related to municipal road construction, in Jur. it.,1956, I, 2, 474.
– Limits to the privilege of Paragraph II of Article 2752 of the Civil Code, in Dir. prat. trib., 1956, II, 37.
– Les garanties juridiques des contribuables par rapport à l’administration financière(Italie), in Cahiers de Droit Fiscal International de l’IFA, 1956. – Die Italienische Besteuerung von Lizengebübren, die au das Ausland zu entrichen sind, in Finanz archiv, 1958.
– About criteria for interpreting tax laws, in Jur. en., 1958, I, 1, 1001.
– I.G.E. on spirits and manufacturing taxes, in Dir. prat. trib., 1957, II, 19.
– I.G.E. on commissions to commission agents of foreign houses, in Dir. prat. trib., 1957, II, 11.
– On the tax regime of contracts related to municipal road construction, in Jur. it.,1956, I, 2, 474.
– The taxation of foreign companies operating in Italy, in Riv. soc., 1956, 795.
– The tax legislative power of Sicily, in Journal of the Guardia di Finanza, 1956, 491.
– Influencia del domicilio, de la residencia y de la nacionalidad en el Derecho Tributario, in Revista de Derecho Financiero y de Hacienda Pùblica, Madrid, 1956.
– Domicile, residence and nationality in tax law, in Journal of the Guardia di Finanza, 1956, 727.
– New and increased expenditures in the budget of the Sicilian Region, in Giur.it., 1955, I, 1, 593.
– Italian companies owned by foreigners and the tax in subrogation of stamp duty and registration, in Dir. prat. trib., 1954, II, 22.
– I.G.E. on sums received for the transfer of players, in Dir. prat. trib., 1954, II, 255.
– Illegality of tax exemptions granted by the Sicilian region, in Foro Padano, 1953, IV, 137.
– Case law on the taxation of foreigners in Italy, in Financial Archives, 1953, 408.
– Sale of limited partner’s share and registration tax, in Dir. prat. trib., 1953, II, 225.
– Trading tax on partners’ credits, in Dir. prat. trib., 1952, II, 21.
– The organs of tax litigation in some foreign legislations, in Dir. prat. trib.,1952, I, 194.
– Foreign enforcement of tax claims, in Law Review, 1952, 3.
– Subjecting foreign shipping companies represented by recommenders-agents to capital taxin Dir. mar., 1952, 646.
– “One-time” taxation of income realized from the sale of a ship, in Dir. mar., 1951, 551.
– Taxability of foreign companies represented in Italy by an agent, in Riv. Of dir. fin. and sc.of fin., 1951, 305.
– Powers of the P.T.I. in registration tax, in Dir. prat. trib.,1951, II, 19.
– The conflict between the life of enterprises and the annual taxation of their income, in Dir. prat. trib., 1951, I, 213.
– Customs tariff increases following the importation of goods, in Dir. mar., 1951, 195.
– Registration tax on the transfer of the entire shareholding, in Dir. prat. trib., 1950, II, 122.
– Tax revenue on fees for the use of ships by the state, in Dir. mar., 1950, 19.
– The Investigative Tax Police, in Dir. prat. trib., 1950, I, 189.
– Matriculation and time limit for family tax registration, in Dir. prat. trib., 1950, II, 308.
– Tax regime of “licenses” issued by the Autonomous Consortium of the Port of Genoa to industrial enterprises , in Dir. prat. trib., 1950, II, 15.
– Of an interesting case of recusal, in Dir. mar., 1948, 396.
– Tax regime of the preliminary contract of sale and purchase, in Dir. prat. trib., 1949, I, 49.
– Trading tax, in Financial Archives, 1950,465.
