SITES
Genoa
c.oliva@uckmar.com
studioge@uckmar.com
ACTIVITY AREA.
– Tax law, domestic and international.
– Particular specialization in tax litigation, including in cadastral and customs matters.
– Corporate law, substantive and procedural.
– Assistance to public and private entities in the management of tax litigation as well as in the preparation of tax relief measures suitable for attracting investment (Free Zones), etc.
EDUCATIONAL QUALIFICATIONS AND PROFESSIONAL QUALIFICATION
Partner of the Uckmar Firm Professional Association since December 2006.
– November 25, 2016 – Rank II professor in tax law – National Qualification.
– Since 2015 – Cassation Lawyer.
– Phd in Public Law of Economics, Finance and Tax Process at the University of Pisa.
– Achievement of professional qualification at the Court of Appeal of Genoa.
– Graduated in Law from the University of Genoa on April 13, 1999, with a grade of 110/100 cum laude, with honors. Speaker: prof. Corrado Magnani. Thesis title: “Burden of proof in the tax process.”
PROFESSIONAL TEACHING EXPERIENCE
– He has been a lecturer at the Master in Tax Law at the University of Genoa since its establishment to date; he also lectures for the University of Bologna, University of Siena (Master in Tax Law), University of Turin, Scuola Superiore Sant’Anna in Pisa, Bocconi University, and Scuola Superiore dell’Economia e delle Finanze, University Federico II of Napoli.
– He is a regular speaker at numerous conferences and seminars on tax law, at universities and research institutes, in both academic and professional settings.
– He participated, together with Prof. Advocate Victor Uckmar, in the preparation of IRES reform proposals for the Biasco Government Commission, as well as in the preparation of CIAT’s Model tax code for South America.
– Participated as a speaker for Italy in a China, France, Italy comparative law seminar on Land Registry Reform and Real Estate Taxation, organized by the State Administration Taxation of the People’s Republic of China (SAT), Beijing.
– Member of the editorial board of the journal Diritto e Pratica Tributaria, International Tax Law and Practice, and Financial Instruments and Taxation.
– He is a lecturer in Financial Law and Finance Science, at the University of Genoa.
LANGUAGES
Italian, English, French, Spanish
Publications
MONOGRAPHY
– The Burden of Proof in the Tax Process, First Edition, Series “Il Diritto tributario commentato” (founded 1929), Padua, Cedam, 2010, pp. 1 – 260.
– The Burden of Proof in the Tax Process, Second Edition, Series “Il Diritto tributario commentato” (founded 1929), Padua, Cedam, 2012, pp. 1 – 366.
– The assumption of excise and customs duties between European Union law and constitutional principles, Series “Il Diritto tributario commentato” (founded 1929), Cedam, 2018, pp. 1 – 174.
UNIVERSITY HANDBOOK
– International Tax Law – Handbook – second edition, by V. Uckmar – G. Corasaniti – P. de’ Capitani di Vimercate – C. Corrado Oliva – ed. Cedam 2012.
ARTICLES
– The appeal in the tax process, in A. Consolo, G. Melis, A-M. Perrino (ed.) The Tax Judgment, Giuffrè, 2022, chap. XII, pp. 488 – 535.
– Limits to appeal in the tax trial reform bill: critical profiles of an unnecessary rule, in Dir. prat. trib. (Magazine in FASCIA A), no. 4/2022, pp. 1125 – 1139.
– Limitations to the appealability of judgments of the monocratic tax judge, a poorly calibrated “trigger,” in A. Iorio, L. Ambrosi (eds.) Modulo24 Contenzioso tributario, IlSole24Ore Group, no. 3/2022, 46 – 6.
– The Circulation of Evidence between Tax Trials and Trials with Terms, in The Reform of Tax Justice, edited by Cesare Glendi, Series “Il Diritto tributario commentato” (founded 1929) Cedam, 2021, pp. 187 – 210.
– Critical issues and insights on tax procedure and process, Part IV, Tax Area, sec. III, ch. 1, of the volume Beyond the crisis. Reflections and proposals on the knots hindering restart, Edited by L. Guatri, A. Casò, F. Vermiglio, ed. Egea, Dec. 2020, pp. 355 – 360.
– Perspectives for a reform of the tax penalty system , Part IV, Tax Area, sec. III, ch. 2, of the volume Beyond the crisis. Reflections and proposals on the knots hindering restart, Edited by L. Guatri, A. Casò, F. Vermiglio, ed. Egea, Dec. 2020, pp. 361 – 362.
– Energy excise tax refund: short-circuit to be averted, article published in Il sole 24 ore, July 20, 2020.
– Electricity excise tax surcharges: right to refund for incompatibility with EU law and standing, in GT – Rev. Jur. Trib., 2020, pp. 307.
– Free zones between Italy and Latin America, in Tax Law and Practice, 2019, pp. 1665 – 1668.
– IRAP on the “additional” activities of accountants: the test of self-organization, in GT – Riv. Giur. Trib., 2019, pp. 242 – 248.
– Victor Uckmar and the Genoa Free Zone Project, in Quaderni di Casa America, no. 1, May 2019, pp. 48 – 51.
– Reflexiones acerca del contencioso tributario en Italia, in Derecho Tributario: Reflexiones – Estudio en homenaje a Victor Uckmar, Instituto Colombiano de Derecho Tributario, Bogotá, 2018, 177 – 198.
– The “redditometer”: simple or legal (or hybrid) presumption?, in The Legal Daily – Wolters Kluwer – 2018.
– The redditometer does not violate privacy: the Supreme Court “settles” the issue, in The Legal Daily – Wolters Kluwer – 2018.
– Subjects and responsibilities in customs and excise law, in For a new tax system, edited by C. Glendi, G. Corasaniti, C. Corrado Oliva, and P. de’ Capitani, 2018 (forthcoming).
– The VAT Group in the Italian tax system: opportunities and critical issues for businesses, in Memorias de las XXX Jornadas latinoamericanas de derecho tributario, Tema II, Conjuntos económicos y conglomerados análogos. Tratamiento tributario según la normativa y el principio de sustancia vs. Form, 2018 (forthcoming).
– Reflexiones acerca del contencioso tributario en Italia, in Homenaje al prof. Victor Uckmar, edited by ICDT, Colombia, 2018 (forthcoming).
– Supplementary assessment and the limitation of supervening knowledge of new elements, in Corr. trib., 2018, pp. 1176 – 1182.
– Subjectivity of the permanent establishment and subjectivity to the activity of assessment, in International Tax Law and Practice (Journal in FASCIA A), 2017, vol. 3, pp. 704 – 722.
– The abuse of right in taxation between burden of allegation and burden of proof, in L’abuso del diritto edited by G. Visintini, Edizioni Scientifiche Italiane, 2016, 379 – 410.
– El contencioso fiscal en Italia, in Memorias de las XXIX Jornadas latinoamericanas de derecho tributario, tomo IV, Problemáticas actuales y nuevas fronteras del los medios de impugnación nacionales e internacionales, Instituto boliviano de estudios tributarios, 2017, ISBN 978-9974-924-0-1.
– Subjects and responsibilities in customs and excise law. Current events and prospects Report to the Conference “For a New Tax System, In “Collection of preparatory papers,” edited by Antonio Uckmar Foundation, 2016, Volume I, 319 – 356.
– Il contenzioso fiscale in Italia, in Memorias de las XXIX Jornadas latinoamericanas de derecho tributario, tomo II, Problemáticas actuales y nuevas fronteras del los medios de impugnación nacionales e internacionales, Instituto boliviano de estudios tributarios, 2016, pp. 434 – 449, ISBN 978-99974-65-17-7.
– Evidentiary profiles of athletes’ tax residence in tax havens, in Lo sport e il fisco, Cedam, Padua, 2016, pp. 101 – 113.
– Beps y establecimiento permanente. Algunas consideraciones acerca del método de intervención y sobre la eficiencia de las propuestas de modificación en función de los objetivos (Spanish-language article), in International Tax Law and Practice (Magazine in FASCIA A), 2015, pp. 81 – 99.
– The effects of voluntary disclosure, in Voluntary Disclosure 2.0. (edited by Antonio Uckmar Foundation with the collaboration of Milano Finanza and Tax Law and Practice), Class editors, April 2015, 97 – 138.
– Le contentieux fiscal en Italie (article in French) in Revue Générale du Contentieux Fiscal, no. 2/2015, pp. 119 – 126.
– Evidentiary Profiles of Athletes’ Tax Residence in Tax Havens, Report to the Conference Sport and the Taxation, in “Collection of Preparatory Papers,” edited by Antonio Uckmar Foundation, 2015, 135 – 156.
– Customs duties and excise taxes on energy products and mineral oils, in Interweaving the Sea and Taxation, Cedam, 2015, 188 – 202.
– Self-money laundering and tax crimes: a dissonant pairing, in The Legal Daily, Wolters Kluwer, Jan. 9, 2015.
– The effects of Voluntary Disclosure – in Financial Instruments and Taxation, 2015, pp. 49 – 69.
– Customs Duties and Excise Duties on Energy Products and Mineral Oils, Report to the Conference The Sea and Taxation, in “Collection of Preparatory Papers,” edited by Antonio Uckmar Foundation, 2014, 139 – 165.
– Banking foundations: from bank control to nonprofit, in Tax Review (Magazine in FASCIA A), 2014, pp. 416 – 452.
– New tax mediation introduced by the 2014 stability law debuts March 2, in The Legal Daily – Wolters Kluwer – Feb. 28, 2014.
– The effects of voluntary disclosure, in Voluntary Disclosure (edited by the Antonio Uckmar Foundation with the collaboration of the Milan Chamber of Commerce, Milan Finance and Tax Law and Practice) Class publishers, 2014, 49 – 69.
– Subjectivity of the permanent establishment and subjection to the activity of assessment, paper at the Conference La stabile organizzazione, Bocconi University, in “Collection of preparatory papers,” edited by Antonio Uckmar Foundation, 2013, 137 – 154.
– Banking foundations: from bias for bank control to opportunity for the nonprofit world, in Proceedings of the conference “Nonprofits and professionals: issues and proposals,” published by Acb Group.
– Silent folders, crazy folders, and the “irresponsible” proceeding, in Dir. prat. trib. (Magazine in FASCIA A), no. 3/2013, ed. Cedam, 732 – 735.
– Evolution and combination of income and property taxation on real estate, in Dir. prat. trib., no. 3/2013 (Review in BAND A), ed. Cedam, 623 – 693.
– If Big Brother Tax ends up violating privacy, in Dir. prat. trib. (Magazine in FASCIA A), 2013, vol. LXXXIV, p. 989 – 992.
– By handcuffing evaders, the principle of legality is violated, in Dir. prat. trib. (Magazine in FASCIA A), 2013, vol. LXXXIV.
– Land income, in Treatise on Real Estate Law (edited by Giovanna Visintini) – Volume Two – Cedam Publishing House – 2013, 861 – 917.
– Handcuffing evaders violates the principle of legality, in The Nineteenth Century Plus, published Wednesday, July 3, 2013, 13.
– If Big Brother Tax ends up violating privacy, in The Nineteenth Century Plus, published Wednesday, May 1, 2013, 5.
– Even corporations “die” and leave “heirs, ” in The Nineteenth Century Plus, published Wednesday, April 10, 2013, 5.
– Imu: Italian ports are navigating by “sight, ” in Dir. prat. trib. (Magazine in FASCIA A), no. 1/2013, 226 – 228.
– A stamp duty threatens to put the Pads out of business, in The Nineteenth Century Plus, published Wednesday, Feb. 6, 2013, 5.
– Imu? – With a new cadastre and no multipliers, in The Nineteenth Century Plus, published on Wednesday, January 23, 2013, 13.
– O Iva, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, M.A.Greco, S. Rocha, Manual de direito tributario internacionale – Aspectos Gerais, São Paulo Dialectica, 2012, 196 – 236 (in Portuguese).
– Os Tributos Aduaneiros, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, M.A.Greco, S. Rocha, Manual de direito tributario internacionale – Aspectos Gerais, São Paulo Dialectica, 2012, 161 – 195 (in Portuguese).
– Internationally Relevant Indirect Taxes – Other Taxes, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, International Tax Law – Handbook, Padua, Cedam, pp. 427 – 435.
– Tax provisions in European Union law – VAT, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, International Tax Law – Handbook, Padua, Cedam, pp. 156 – 194.
– Indirect taxes relevant in the international sphere- Customs duties. in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, International Tax Law – Handbook, Padua, Cedam, pp. 399 – 414.
– Internationally Relevant Indirect Taxes – VAT, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, International Tax Law – Handbook, Padua, Cedam, pp. 414 – 426.
-Tax Provisions in European Union Law – Customs Duties, in V. Uckmar, G. Corasaniti, P. de’ Capitani, C. Corrado Oliva, International Tax Law – Handbook, Padua, Cedam, pp. 123 – 156.
– The abuse of right between burden of allegation and burden of proof, in Dir. prat. trib. (Magazine in FASCIA A), no. 5/2012, 929 – 962.
– Abuse of law in the spotlight, Italia Oggi, June 30, 2012.
– The Abuse of Right Between Burden of Allegation and Burden of Proof, in Proceedings of the Conference “Abuse of Right: Between Law and Abuse,” held at the University of Macerata on June 29-30, 2012.
– Abuse of right and avoidance under Article 37 bis Presidential Decree no. 600 of 1973 to the test of the principle of legality in criminal matters, In Financial Instruments and Taxation, no. 8/2012.
– Fiscal Regionalism of the Cantons in Relations with the Helvetic Confederation, in Proceedings of the Conference “Fiscal Regionalism between Local Autonomies and European Union Law,” held in Taormina on April 27-28, 2012.
– The anomalous coexistence of fractional collection and precautionary suspension. Reflections on the sidelines of the reform on the concentration of collection in the assessment In “The Concentration of Collection in Assessment,” edited by Glendi – Uckmar, Cedam, 2011, 613 – 638.
– The anomalous coexistence of fractional collection and precautionary suspension in Proceedings of the Conference “The Concentration of Collection in Assessment.” held in San Remo on June 3-4, 2011 and in Brescia on July 15, 2011.
– Internal Revenue Service sets guidelines for strict controls on “confidential returns,” in Financial Instruments and Taxation, no. 3/2011, 141 – 156.
– Community VAT, in Treatise on Notarial Acts: Community and International Law, UTET Publishing House, 2011, 1631 – 1664.
– Co-ownership of banking relationships, presumption of co-ownership and freedom of contrary proof, in Financial Instruments and Taxation, no. 1/2010, 97 – 113.
– Effects of the “Tax shield” on tax assessments, in Lo scudo fiscale (II updated edition), published by Italia Oggi, 2009, 83 – 105.
– Effects of the “Tax shield” on tax assessments, in Lo scudo fiscale, published by Italia Oggi, 2009, 61 – 79.
– The Supreme Court delves into the issue of uncertainty in the interpretation of rules, note to judgment Cass., sez. trib., Nov. 28, 2007, no. 24670, in “Repertorio Contenzioso e Imposte Indirette”-Telematic database edited by Antonio Uckmar Foundation-April 2009.
– Administrative detainer, jurisdiction after the Visco decree, note to judgment Cass., sez. trib., June 5, 2008, no. 14831, in “Repertorio Contenzioso e Imposte Indirette”– Telematic database edited by Antonio Uckmar Foundation – April 2009.
– Admissible appeal without technical advocate, note to judgment Cass. sez. trib., Dec. 2, 2004, no. 22601, in “Repertory Litigation and Indirect Taxes” Telematics database edited by Antonio Uckmar Foundation-April 2009;
– Cadastre in Milan between microzones and maxirendite, article published in Italia Oggi of March 19, 2009.
– Some reflections around tax jurisdiction and appealability of acts in the light of the most recent legislative interventions, in Proceedings of the Conference “The Eighty Years of Tax Law and Practice,” held in Genoa on February 9 and 10, 2007, published by Cedam, 2007, 485 – 500.
– Report to the Conference “The Eighty Years of Tax Law and Practice, ” in “Collection of Preparatory Papers,” edited by Antonio Uckmar Foundation, 2007, 451 – 464.
– The relationship between administrative and procedural investigation, in Code of the Tax Process, edited by V. Uckmar and F. Tundo, Celt – La tribuna Publishing House, 2007, 539 – 552.
– Manoeuvre – bis: New assessment methods for real estate transfers, in Dir. prat. trib. (Magazine in FASCIA A), no. 5/2006, 983 – 1004.
– The generalization of tax jurisdiction and the normative predetermination of appealable acts, in Dir. prat. trib. (Magazine in FASCIA A), no. 2/2006, 311 – 332.
– The tax regime of financial instruments producing investment income, in Corporate Tax Law, 2nd ed., series Trattato teorico pratico delle società, edited by G. Schiano di Pepe, Ipsoa, 2005, 53 – 110.
– The Formation of Evidence, in Tax Inspections and Audits, edited by V. Uckmar and F. Tundo, Celt – La tribuna Publishing House, 2005, 533 – 544.
– Tax litigation. Case Law Review, Part Three, in Dir. prat. trib. (Magazine in FASCIA A), no. 2/2003, 456 – 484.
– The closure of pending litigations, in Condoni e scudo fiscale 2003, supplement of Italia Oggi, 2003, 56 – 64 (co-author: Paolo de’ Capitani).
– Tax litigation. Case Law Review, Part 2, in Dir. prat. trib. (Review in FASCIA A), 2001, 307 – 385.
– Tax litigation. Case Law Review, Part 1, in Dir. prat. trib. (Review in FASCIA A), 2000, 983 – 1042.
– On the relationship between adjudication and defects of inadmissibility and nonexistence in the tax process, in Dir. prat. trib. (Review in FASCIA A), Cedam, Padua, Italy, 2000, 1135 – 1151.
