{"id":2503,"date":"2024-11-19T16:36:02","date_gmt":"2024-11-19T15:36:02","guid":{"rendered":"https:\/\/www.studiouckmar.com\/?p=2503"},"modified":"2024-11-19T16:57:22","modified_gmt":"2024-11-19T15:57:22","slug":"prof-avv-caterina-corrado-oliva","status":"publish","type":"post","link":"https:\/\/www.studiouckmar.com\/en\/prof-avv-caterina-corrado-oliva\/","title":{"rendered":"Prof. Avv. Caterina Corrado Oliva"},"content":{"rendered":"\n<p><\/p>\n\n<h3 class=\"wp-block-heading\"><\/h3>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\">HEADQUARTERS<\/h5>\n\n<p>Genoa &#8211; Milan &#8211; Rome<\/p>\n\n<p><a href=\"mailto:c.oliva@uckmar.com\">c.oliva@uckmar.com<\/a><\/p>\n\n<p>Partner of Studio Uckmar Professional Association (since December 2006)<br\/>Full professor in tax law at Universitas Mercatorum<\/p>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\">ACTIVITY AREAS.<\/h5>\n\n<p>&#8211; Tax law, domestic and international<br\/>&#8211; Tax litigation<br\/>&#8211; Customs and excise<br\/>&#8211; Corporate, substantive and procedural law<\/p>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\"><br\/>EDUCATIONAL QUALIFICATIONS AND PROFESSIONAL QUALIFICATION<\/h5>\n\n<p>&#8211; Since 2015 &#8211; Avvocato Cassazionista<br\/>&#8211; Phd in Public Law of Economy, Finance and Tax Process at the University of Pisa<br\/>&#8211; Achievement of professional qualification at the Court of Appeals of Genoa<br\/>&#8211; Degree in Law at the University of Genoa, obtained on April 13, 1999, with the grade of 110\/110 cum laude, with honors. Speaker: prof. Corrado Magnani. Thesis title: &#8220;Burden of proof in the tax process.&#8221;<\/p>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\"><br\/>EDUCATIONAL AND PROFESSIONAL EXPERIENCES<\/h5>\n\n<p>&#8211; Full professor in tax law at Universitas Mercatorum.<br\/>&#8211; He regularly lectures and teaches at several Italian universities and Master&#8217;s degrees in taxation organized by them (University of Genoa, Bologna, Siena, Lumsa, Enna, Universit\u00e0 Cattolica, University of Turin, Scuola Superiore Sant&#8217;Anna of Pisa, Bocconi University, Scuola Superiore dell&#8217;Economia e delle Finanze, University Federico II of Naples).<br\/>&#8211; He is a regular speaker at numerous conferences and seminars on tax law, at universities and research institutes, in both academic and professional settings.  <br\/>&#8211; Board member of the Uckmar Foundation (since 2017).  <br\/>&#8211; Board member of ACB Group Academics &amp; Consultants for Business.<\/p>\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\"><br\/>JOURNAL EDITORSHIP AND EDITORIAL BOARDS<\/h5>\n\n<p>&#8211; Member of the Editorial Board of <em>Diritto e Pratica Tributaria<\/em>.<br\/>&#8211; Editor-in-Chief of <em>Diritto e Pratica Tributaria<\/em> (since 2018).<br\/>&#8211; Member of the Editorial Board of the journals <em>Diritto e Pratica Tributaria, Diritto e Pratica Tributaria Internazionale <\/em>and <em>Strumenti Finanziari e Fiscalit\u00e0<\/em>.<\/p>\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h5 class=\"wp-block-heading\">LANGUAGES<\/h5>\n\n<p><br\/>Italian, English, French, Spanish<\/p>\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\"><strong>Publications<\/strong><\/h2>\n\n<p><\/p>\n\n<h5 class=\"wp-block-heading\">MONOGRAPHY<\/h5>\n\n<p>&#8211; <em>Burden of proof in the tax process, second edition, <\/em>Necklace<em>  &#8220;The Annotated Tax Law&#8221; (founded 1929), Padua, Cedam, 2012, pp.\n1 &#8211; 366 <\/em>.<\/p>\n\n<p>&#8211; <em>The assumption of excise and customs duties between European Union law and constitutional principles, <\/em>Necklace<em>  &#8220;The Annotated Tax Law&#8221; (founded 1929), Cedam, 2018, pp.\n1 &#8211; 174 <\/em>.<\/p>\n\n<h5 class=\"wp-block-heading\"><br\/>UNIVERSITY HANDBOOK<\/h5>\n\n<p><br\/><em>&#8211; International Tax Law &#8211; Handbook &#8211; second edition, by V. Uckmar &#8211; G. Corasaniti &#8211; P. de&#8217; Capitani di Vimercate &#8211; C. Corrado Oliva &#8211; ed. Cedam 2012<\/em>.<\/p>\n\n<h5 class=\"wp-block-heading\">ARTICLES<\/h5>\n\n<p>&#8211;<em>  Art. 4a, d.lgs.\nn.\n546 of 1992 ,    <\/em>In Short Commentary on the Laws of the Tax Process, edited by C. Consolo &#8211; C. Glendi, Collana Breviaria Iuris, Cedam, 5th ediz., 2023.  <\/p>\n\n<p>&#8211;  <em>Art. 55, d.lgs.\nn.\n546 of 1992 ,    <\/em>In Short Commentary on the Laws of the Tax Process, edited by C. Consolo &#8211; C. Glendi, Collana Breviaria Iuris, Cedam, 5th ediz., 2023.  <\/p>\n\n<p>&#8211;  <em>Art. 57, d.lgs.\nn.\n546 of 1992 ,    <\/em>In Short Commentary on the Laws of the Tax Process, edited by C. Consolo &#8211; C. Glendi, Collana Breviaria Iuris, Cedam, 5th ediz., 2023.  <\/p>\n\n<p>&#8211;  <em>Art. 58, d.lgs.\nn.\n546 of 1992  <\/em>, in <em>Short Commentary on the Laws of the Tax Process<\/em>, edited by C. Consolo &#8211; C. Glendi, Collana <em>Breviaria Iuris<\/em>, Cedam, 5th ediz., 2023.<\/p>\n\n<p>&#8211; <em>Tax aspects of negotiated settlement<\/em>, in <em>Theoretical and Practical Handbook of Negotiated Business Crisis Settlement<\/em>, edited by F. Fimman\u00f2, ESI Edizioni Scientifiche Italiane, 2023.<\/p>\n\n<p>&#8211;<em> The appeal in the tax process, <\/em>in A. Consolo, G. Melis, A-M. Perrino (ed.) <em>Il giudizio tributario<\/em>, Giuffr\u00e8, 2022, ch. XII, pp. 488 &#8211; 535. <\/p>\n\n<p>&#8211;<em> Limits to appeal in the tax trial reform bill: critical profiles of an unnecessary rule<\/em>, in  <em>Dir. prat. trib.<\/em> (Magazine in FASCIA A), no. 4\/2022, pp. 1125 &#8211; 1139.<\/p>\n\n<p>&#8211;<em> Limitations to the appealability of judgments of the monocratic tax judge, a poorly calibrated &#8220;trigger<\/em>,&#8221; in A. Iorio, L. Ambrosi (eds.) <em>Modulo24 Contenzioso tributario<\/em>, IlSole24Ore Group, no. 3\/2022, 46 &#8211; 6.<\/p>\n\n<p>&#8211;<em> The Circulation of Evidence between Tax Trials and Trials with Terms<\/em>, in <em>The Reform of Tax Justice, <\/em>edited by Cesare Glendi, Series &#8220;Il Diritto tributario commentato&#8221; (founded 1929) Cedam, 2021, pp. 187 &#8211; 210.<\/p>\n\n<p>&#8211;<em> Critical issues and insights on tax procedure and process, <\/em>Part IV, Tax Area, sec. III, ch. 1, of the volume <em>Beyond the crisis. Reflections and proposals on the knots hindering restart, <\/em>Edited by L. Guatri, A. Cas\u00f2, F. Vermiglio, ed. Egea, Dec. 2020, pp. 355 &#8211; 360<em>.<\/em><\/p>\n\n<p>&#8211;<em> Perspectives for a reform of the tax penalty system <\/em>, Part IV, Tax Area, sec. III, ch. 2, of the volume <em>Beyond the crisis. Reflections and proposals on the knots hindering restart, <\/em>Edited by L. Guatri, A. Cas\u00f2, F. Vermiglio, ed. Egea, Dec. 2020, pp. 361 &#8211; 362<em>.<\/em><\/p>\n\n<p>&#8211;<em> Energy excise tax refund: short circuit to be averted<\/em>, article published in <em>The<\/em> <em>Sun 24 hours, <\/em>July 20, 2020<em>.<\/em><\/p>\n\n<p>&#8211; <em>Electricity excise tax surcharges: right to refund for incompatibility with EU law and standing<\/em>, in.  <em>GT &#8211; Rev. Jur. Trib.<\/em>, 2020, pp. 307.<\/p>\n\n<p>&#8211;<em> Free zones between Italy and Latin America,<\/em> in <em>Tax Law and Practice, <\/em>2019, pp. 1665 &#8211; 1668.<\/p>\n\n<p>&#8211;<em> IRAP on the &#8220;additional&#8221; activities of accountants: the test of self-organization<\/em>, in GT &#8211; Riv. Giur. Trib., 2019, pp. 242 &#8211; 248.<\/p>\n\n<p>-Victor Uckmar and the Genoa Free Zone Project, in Quaderni di Casa America, no. 1, May 2019, pp. 48 &#8211; 51.<\/p>\n\n<p>&#8211;<em> Reflexiones acerca del contencioso tributario en Italia, in Derecho Tributario: Reflexiones &#8211; Estudio en homenaje a Victor Uckmar,<\/em> Instituto Colombiano de Derecho Tributario, Bogot\u00e1, 2018, 177 &#8211; 198.<\/p>\n\n<p>&#8211;<em> The &#8220;redditometer&#8221;: simple or legal (or hybrid) presumption?,<\/em> in The Legal Daily &#8211; Wolters Kluwer &#8211; 2018.<\/p>\n\n<p>&#8211;<em> The redditometer does not violate privacy: the Supreme Court &#8220;settles&#8221;<\/em> the issue, in The Legal Daily &#8211; Wolters Kluwer &#8211; 2018.<\/p>\n\n<p>&#8211;<em> Subjects and responsibilities in customs and excise law,<\/em> in For a new tax system, edited by C. Glendi, G. Corasaniti, C. Corrado Oliva, and P. de&#8217; Capitani, 2018 (forthcoming).<\/p>\n\n<p>&#8211;<em> The VAT Group in the Italian tax system: opportunities and critical issues for businesses,<\/em> in Memorias de las XXX Jornadas latinoamericanas de derecho tributario, Tema II,<em> Conjuntos econ\u00f3micos y conglomerados an\u00e1logos. Tratamiento tributario seg\u00fan la normativa y el principio de sustancia vs. Form,<\/em>  2018 (forthcoming).<\/p>\n\n<p>&#8211;<em> Reflexiones acerca del contencioso tributario en Italia, in Homenaje al prof. Victor Uckmar,<\/em> edited by ICDT, Colombia, 2018 (forthcoming).<\/p>\n\n<p>&#8211;<em> Supplementary assessment and the limitation of supervening knowledge of new elements,<\/em> in Corr. trib., 2018, pp. 1176 &#8211; 1182.<\/p>\n\n<p>&#8211;<em> Subjectivity of the permanent establishment and subjectivity to the activity of assessment,<\/em> in International Tax Law and Practice (Journal in FASCIA A), 2017, vol. 3, pp. 704 &#8211; 722.<\/p>\n\n<p>&#8211;<em> The abuse of right in taxation between burden of allegation and burden of proof,<\/em> in L&#8217;abuso del diritto edited by G. Visintini, Edizioni Scientifiche Italiane, 2016, 379 &#8211; 410.<\/p>\n\n<p>&#8211;<em> El contencioso fiscal en Italia, in Memorias de las XXIX Jornadas latinoamericanas de derecho tributario, tomo IV, Problem\u00e1ticas actuales y nuevas fronteras del los medios de impugnaci\u00f3n nacionales e internacionales,<\/em> Instituto boliviano de estudios tributarios, 2017, ISBN 978-9974-924-0-1.<\/p>\n\n<p>&#8211;<em> Subjects and responsibilities in customs and excise law. Current events and prospects Report to the Conference &#8220;For a New Tax System,<\/em>  In<em> &#8220;Collection of preparatory papers,&#8221;<\/em> edited by Antonio Uckmar Foundation, 2016, Volume I, 319 &#8211; 356.<\/p>\n\n<p>&#8211;<em> Il contenzioso fiscale in Italia,<\/em> in Memorias de las XXIX Jornadas latinoamericanas de derecho tributario, tomo II,<em> Problem\u00e1ticas actuales y nuevas fronteras del los medios de impugnaci\u00f3n nacionales e internacionales,<\/em> Instituto boliviano de estudios tributarios, 2016, pp. 434 &#8211; 449, ISBN 978-99974-65-17-7.<\/p>\n\n<p>&#8211;<em> Evidentiary profiles of athletes&#8217; tax residence in tax havens,<\/em> in Lo sport e il fisco, Cedam, Padua, 2016, pp. 101 &#8211; 113.<\/p>\n\n<p>&#8211;<em> Beps y establecimiento permanente. Algunas consideraciones acerca del m\u00e9todo de intervenci\u00f3n y sobre la eficiencia de las propuestas de modificaci\u00f3n en funci\u00f3n de los objetivos<\/em> (Spanish-language article), in <em>International Tax Law and Practice<\/em> (Magazine in FASCIA A), 2015, pp. 81 &#8211; 99.<\/p>\n\n<p>&#8211;<em> The effects of voluntary disclosure, in Voluntary Disclosure 2.0<\/em>. (edited by Antonio Uckmar Foundation with the collaboration of Milano Finanza and Tax Law and Practice), Class editors, April 2015, 97 &#8211; 138.<\/p>\n\n<p>&#8211;<em> Le contentieux fiscal en Italie<\/em> (article in French) in <em>Revue G\u00e9n\u00e9rale du Contentieux Fiscal,<\/em> no. 2\/2015, pp. 119 &#8211; 126.<\/p>\n\n<p>&#8211;<em> Evidentiary Profiles of Athletes&#8217; Tax Residence in Tax Havens,<\/em> Report to the Conference<em> Sport and the Taxation,<\/em> in &#8220;Collection of Preparatory Papers,&#8221; edited by Antonio Uckmar Foundation, 2015, 135 &#8211; 156.<\/p>\n\n<p>&#8211;<em> Customs duties and excise taxes on energy products and mineral oils,<\/em> in Interweaving the Sea and Taxation, Cedam, 2015, 188 &#8211; 202.<\/p>\n\n<p>&#8211;<em> Self-money laundering and tax crimes: a dissonant pairing,<\/em> in <em>The Legal Daily,<\/em> Wolters Kluwer, Jan. 9, 2015.<\/p>\n\n<p>&#8211;<em> The effects of Voluntary Disclosure<\/em> &#8211; in Financial Instruments and Taxation, 2015, pp. 49 &#8211; 69.<\/p>\n\n<p>&#8211;<em> Customs Duties and Excise Duties on Energy Products and Mineral Oils,<\/em> Report to the Conference <em>The Sea and Taxation,<\/em> in &#8220;Collection of Preparatory Papers,&#8221; edited by Antonio Uckmar Foundation, 2014, 139 &#8211; 165.<\/p>\n\n<p>&#8211; <em>Banking foundations: from bank control to nonprofit,<\/em> in Tax Review (Magazine in FASCIA A), 2014, pp. 416 &#8211; 452.<\/p>\n\n<p>&#8211;<em> New tax mediation introduced by the 2014 stability law debuts March 2<\/em>, in <em>The Legal Daily<\/em> &#8211; Wolters Kluwer &#8211; Feb. 28, 2014.<\/p>\n\n<p>&#8211;<em> The effects of voluntary disclosure, in Voluntary Disclosure <\/em>(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 &#8211; 69.<\/p>\n\n<p>&#8211; <em>Subjectivity of the permanent establishment and subjection to the activity of assessment,<\/em> paper at the Conference La stabile organizzazione, Bocconi University, in &#8220;Collection of preparatory papers,&#8221; edited by Antonio Uckmar Foundation, 2013, 137 &#8211; 154.<\/p>\n\n<p>&#8211;<em> Banking foundations: from bias for bank control to opportunity for the nonprofit world,<\/em> in Proceedings of the conference<em> &#8220;Nonprofits and professionals: issues and proposals,&#8221;<\/em> published by Acb Group.<\/p>\n\n<p>&#8211;<em> Silent folders, crazy folders, and the &#8220;irresponsible&#8221;<\/em> proceeding, in Dir. prat. trib. (Magazine in FASCIA A), no. 3\/2013, ed. Cedam, 732 &#8211; 735.<\/p>\n\n<p>&#8211;<em> Evolution and combination of income and property taxation on real estate,<\/em> in Dir. prat. trib., no. 3\/2013 (Review in BAND A), ed. Cedam, 623 &#8211; 693.<\/p>\n\n<p>&#8211;<em> If Big Brother Tax ends up violating privacy,<\/em> in Dir. prat. trib. (Magazine in FASCIA A), 2013, vol. LXXXIV, p. 989 &#8211; 992.<\/p>\n\n<p>&#8211;<em> By handcuffing evaders, the principle of legality is violated,<\/em> in Dir. prat. trib. (Magazine in FASCIA A), 2013, vol. LXXXIV. <\/p>\n\n<p>&#8211;<em> Land income,<\/em> in Treatise on Real Estate Law (edited by Giovanna Visintini) &#8211; Volume Two &#8211; Cedam Publishing House &#8211; 2013, 861 &#8211; 917.<\/p>\n\n<p>&#8211;<em> Handcuffing evaders violates the principle of legality,<\/em> in The Nineteenth Century Plus, published Wednesday, July 3, 2013, 13.<\/p>\n\n<p>&#8211; If Big Brother Tax ends up violating privacy, in The Nineteenth Century Plus, published Wednesday, May 1, 2013, 5.<\/p>\n\n<p>&#8211;<em> Even corporations &#8220;die&#8221; and leave &#8220;heirs,<\/em> &#8221; in The Nineteenth Century Plus, published Wednesday, April 10, 2013, 5.<\/p>\n\n<p>&#8211;<em> Imu: Italian ports are navigating by &#8220;sight,<\/em> &#8221; in Dir. prat. trib. (Magazine in FASCIA A), no. 1\/2013, 226 &#8211; 228.<\/p>\n\n<p>&#8211;<em> A stamp duty threatens to put the Pads out of business,<\/em> in The Nineteenth Century Plus, published Wednesday, Feb. 6, 2013, 5.<\/p>\n\n<p>&#8211;<em> Imu? &#8211; With a new cadastre and no multipliers,<\/em>  in The Nineteenth Century Plus, published on Wednesday, January 23, 2013, 13.<\/p>\n\n<p>&#8211;<em> O Iva,<\/em> in<em> V<\/em>. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva, M.A.Greco,<em> S. Rocha, Manual de direito tributario internacionale &#8211; Aspectos Gerais,<\/em> S\u00e3o Paulo Dialectica, 2012, 196 &#8211; 236 (in Portuguese).<\/p>\n\n<p>&#8211;<em> Os Tributos Aduaneiros,<\/em> in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva, M.A.Greco, S. Rocha, <em>Manual de direito tributario internacionale &#8211; Aspectos Gerais,<\/em> S\u00e3o Paulo Dialectica, 2012, 161 &#8211; 195 (in Portuguese).<\/p>\n\n<p>&#8211;<em> Internationally Relevant Indirect Taxes<\/em> &#8211; Other Taxes, in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva,<em> International Tax Law<\/em> &#8211; Handbook, Padua, Cedam, pp. 427 &#8211; 435.<\/p>\n\n<p>&#8211;<em> Tax provisions in European Union law &#8211; VAT,<\/em> in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva,<em> International Tax Law<\/em> &#8211; Handbook, Padua, Cedam, pp. 156 &#8211; 194.<\/p>\n\n<p>&#8211;<em> Indirect taxes relevant in the international sphere- Customs duties.<\/em> in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva, International Tax Law &#8211; Handbook, Padua, Cedam, pp. 399 &#8211; 414.<\/p>\n\n<p>&#8211;<em> Internationally Relevant Indirect Taxes &#8211; VAT,<\/em> in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva, International Tax Law &#8211; Handbook, Padua, Cedam, pp. 414 &#8211; 426.<\/p>\n\n<p>&#8211; <em>Tax Provisions in European Union Law &#8211; Customs Duties,<\/em> in V. Uckmar, G. Corasaniti, P. de&#8217; Capitani, C. Corrado Oliva, International Tax Law &#8211; Handbook, Padua, Cedam, pp. 123 &#8211; 156. <\/p>\n\n<p>&#8211;<em> The abuse of right between burden of allegation and burden of proof, in Dir. prat. trib.<\/em> (Magazine in FASCIA A), no. 5\/2012, 929 &#8211; 962.<\/p>\n\n<p>&#8211;<em> Abuse of law in the spotlight,<\/em> Italia Oggi, June 30, 2012.<\/p>\n\n<p>&#8211;<em> The Abuse of Right Between Burden of Allegation and Burden of Proof,<\/em> in Proceedings of the Conference <em>&#8220;Abuse of Right: Between Law and Abuse,&#8221;<\/em> held at the University of Macerata on June 29-30, 2012.<\/p>\n\n<p>&#8211;  <em>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,<\/em> In <em>Financial Instruments and Taxation,<\/em> no. 8\/2012.<\/p>\n\n<p>&#8211;<em> Fiscal Regionalism of the Cantons in Relations with the Helvetic Confederation,<\/em> in Proceedings of the Conference <em>&#8220;Fiscal Regionalism between Local Autonomies and European Union Law,&#8221;<\/em> held in Taormina on April 27-28, 2012.<\/p>\n\n<p>&#8211;<em> The anomalous coexistence of fractional collection and precautionary suspension. Reflections on the sidelines of the reform on the concentration of collection in the assessment<\/em>  In <em>&#8220;The Concentration of Collection in Assessment,&#8221;<\/em> edited by Glendi &#8211; Uckmar, Cedam, 2011, 613 &#8211; 638.<\/p>\n\n<p>&#8211;<em> The anomalous coexistence of fractional collection and precautionary suspension<\/em> in Proceedings of the Conference<em> &#8220;The Concentration of Collection in Assessment,&#8221; <\/em>held in San Remo on June 3-4, 2011 and in Brescia on July 15, 2011.<\/p>\n\n<p>&#8211;<em> Internal Revenue Service sets guidelines for strict controls on &#8220;confidential returns,&#8221;<\/em> in Financial Instruments and Taxation, no. 3\/2011, 141 &#8211; 156.<\/p>\n\n<p>&#8211;<em> Community VAT, in Treatise on Notarial Acts: Community and International Law,<\/em> UTET Publishing House, 2011, 1631 &#8211; 1664.<\/p>\n\n<p>&#8211;<em> Co-ownership of banking relationships, presumption of co-ownership and freedom of contrary proof,<\/em> in <em>Financial Instruments and Taxation,<\/em> no. 1\/2010, 97 &#8211; 113.<\/p>\n\n<p>&#8211; <em>Effects of the &#8220;Tax shield&#8221; on tax assessments,<\/em> in <em>Lo scudo fiscale (II updated edition),<\/em> published by Italia Oggi, 2009, 83 &#8211; 105.<\/p>\n\n<p>&#8211; <em>Effects of the &#8220;Tax shield&#8221; on tax assessments,<\/em> in <em>Lo scudo fiscale, published by Italia Oggi,<\/em> 2009, 61 &#8211; 79.<\/p>\n\n<p>&#8211; The<em> Supreme Court delves into the issue of uncertainty in the interpretation of rules,<\/em> note to judgment Cass., sez. trib., Nov. 28, 2007, no. 24670, in<em> &#8220;Repertorio Contenzioso e Imposte Indirette&#8221;<\/em>-Telematic database edited by Antonio Uckmar Foundation-April 2009.<\/p>\n\n<p>&#8211;<em> Administrative detainer, jurisdiction after the Visco decree,<\/em> note to judgment Cass., sez. trib., June 5, 2008, no. 14831, in <em>&#8220;Repertorio Contenzioso e Imposte Indirette&#8221;<\/em>&#8211; Telematic database edited by Antonio Uckmar Foundation &#8211; April 2009. <\/p>\n\n<p>&#8211;<em> Admissible appeal without technical advocate,<\/em> note to judgment Cass. sez. trib., Dec. 2, 2004, no. 22601, in <em>&#8220;Repertory Litigation and Indirect Taxes&#8221;<\/em> Telematics database edited by Antonio Uckmar Foundation-April 2009;<\/p>\n\n<p>&#8211;<em> Cadastre in Milan between microzones and maxirendite,<\/em> article published in Italia Oggi of March 19, 2009.<\/p>\n\n<p>&#8211;<em> Some reflections around tax jurisdiction and appealability of acts in the light of the most recent legislative interventions,<\/em> in Proceedings of the Conference <em>&#8220;The Eighty Years of Tax Law and Practice,&#8221;<\/em> held in Genoa on February 9 and 10, 2007, published by Cedam, 2007, 485 &#8211; 500.<\/p>\n\n<p>&#8211;<em> Report to the Conference &#8220;The Eighty Years of Tax Law and Practice,&#8221;<\/em> in <em>&#8220;Collection of Preparatory Papers,&#8221;<\/em> edited by Antonio Uckmar Foundation, 2007, 451 &#8211; 464.<\/p>\n\n<p>&#8211;<em> The relationship between administrative and procedural investigation,<\/em> in <em>Code of the Tax Process,<\/em> edited by V. Uckmar and F. Tundo, Celt &#8211; La tribuna Publishing House, 2007, 539 &#8211; 552.<\/p>\n\n<p>&#8211;<em> Manoeuvre &#8211; bis: New assessment methods for real estate transfers, in Dir. prat. trib. <\/em>(Magazine in FASCIA A), no. 5\/2006, 983 &#8211; 1004.<\/p>\n\n<p>&#8211;<em> The generalization of tax jurisdiction and the normative predetermination of appealable acts, in Dir. prat. trib.<\/em> (Magazine in FASCIA A), no. 2\/2006, 311 &#8211; 332.<\/p>\n\n<p>&#8211; The tax regime of financial instruments producing investment income, in Corporate Tax Law, 2nd ed., series Trattato teorico pratico delle societ\u00e0, edited by G. Schiano di Pepe, Ipsoa, 2005, 53 &#8211; 110.<\/p>\n\n<p>&#8211;<em> The Formation of Evidence, in Tax Inspections and Audits,<\/em> edited by V. Uckmar and F. Tundo, Celt &#8211; La tribuna Publishing House, 2005, 533 &#8211; 544.<\/p>\n\n<p>&#8211;  <em>Tax litigation. Case Law Review, Part Three, in Dir. prat. trib.<\/em> (Magazine in FASCIA A), no. 2\/2003, 456 &#8211; 484.<\/p>\n\n<p>&#8211;<em> The closure of pending litigations, in Condoni e scudo fiscale 2003, supplement of Italia Oggi, 2003,<\/em> 56 &#8211; 64 (co-author: Paolo de&#8217; Capitani).<\/p>\n\n<p>&#8211;<em> Tax litigation. Case Law Review, Part 2, in Dir. prat. trib.<\/em>  (Review in FASCIA A), 2001, 307 &#8211; 385.<\/p>\n\n<p>&#8211;<em> Tax litigation. Case Law Review, Part 1, in Dir. prat. trib.<\/em>  (Review in FASCIA A), 2000, 983 &#8211; 1042.<\/p>\n\n<p>&#8211;  <em>On the relationship between adjudication and defects of inadmissibility and nonexistence in the tax process, in Dir. prat. trib. <\/em>(Review in FASCIA A), Cedam, Padua, Italy, 2000, 1135 &#8211; 1151.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HEADQUARTERS Genoa &#8211; Milan &#8211; Rome c.oliva@uckmar.com Partner of Studio Uckmar Professional Association (since December 2006)Full professor in tax law at Universitas Mercatorum ACTIVITY AREAS. &#8211; Tax law, domestic and international&#8211; Tax litigation&#8211; Customs and excise&#8211; Corporate, substantive and procedural law EDUCATIONAL QUALIFICATIONS AND PROFESSIONAL QUALIFICATION &#8211; Since 2015 &#8211; Avvocato Cassazionista&#8211; Phd in Public [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2241,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[23],"tags":[],"class_list":["post-2503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-professionals"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prof. Avv. 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