SITES
Milan
studiomi@uckmar.com
ACTIVITY AREA.
– Tax law, commercial law, civil law
SPECIALIZATIONS
– Business taxation and litigation
PROFESSIONAL EXPERIENCES AND TRAINING
– Since 2012: PhD in Public Administration of Economy and Finance, University of Bari.
– Since 2010: Active member of the editorial board of Tax Law and Practice.
– Since 2010: Research Fellow of the Accountax Lab Research Center, University of Brescia.
– Since 2008: Certified lecturer by the European Financial Planning Association (EFPA)
– 2006: Advanced course “School of the tax defender,” Ipsoa, director prof. Cesare Glendi
– 2006: Tax law lecturer, University of Brescia.
– 2005: Member of the Technical Tax Committee, L. Bocconi University, Milan.
– 2005: Studio Uckmar, Milan.
– 2004-2005: Master in Tax Law, Ipsoa, Milan, graduated with merit.
– 2001: Law degree, University of Lecce.
LANGUAGES
Italian, English
Publications
PUBLICATIONS
– The rule of depowering formal and procedural flaws in constrained administrative acts and the defect of motivation of the payment slip, in Dir. prat. Trib., no. 3, 2013, 461.
– The invalidities of taxation acts, Cedam, 2012.
– Critical profiles of presumptive assessments arising from bank investigations of third-party accounts, in Financial Instruments and Taxation, 2011.
– The applicability to destination bonds and trusts of the (re)established inheritance and gift tax, in Dir. prat. trib., 2010, p. 839.
– Effects of the tax shield in the presence of obstructive causes, in Trusts and Trust Activities, 3/2010, p. 256.
– On the inadmissibility of a cassation appeal for failure to supplement the cross-examination due to the irregular foreign service of the relevant document, in GT Journal of Tax Jurisprudence, 2010, p. 411.
– The defect of failure to indicate the person in charge of the procedure in the general discipline of the invalidity of tax administrative acts: brief reconstructive insights in the margin of two merit judgments, in Dir. prat. trib., 2009, II, 931 ff.
– Le cause ostative, in AA.VV., Lo scudo fiscale, Milan, 2009, p. 109.
– The different profiles of income relevance of the “financial use” in insurance policies of directors’ severance pay, in Dir. prat. trib., 2008.
– Newly censured for constitutional illegitimacy the discipline of foreign service of substantive tax documents, in New Ligurian Jurisprudence, no. 2, 2007.
– The tax regulation of Siiqs in Italy, in Dir. prat. trib. int., 2007.
– The “issue” of foreign service of substantive tax documents, between “confirmations” of the jurisprudence of legitimacy and the expectation of a probable and imminent declaration of unconstitutionality, in Dir. prat. trib., 2007, 327.
– Manoeuvre bis: the new rules for determining self-employment income, in. Dir. prat. trib., 2006, 897.
– On the new system of taxation of partnership contract with capital contribution in kind, in Dir. prat. trib., 2006, 545.
