Publications

Principle purpose test and tax abuse

In the issue no. 2/2022 of  “Corriere Tributario” an article by Prof. Giuseppe Zizzo was published about the principle purpose test and the tax abuse.

Published the new monograph of Professor Zizzo

The new monograph of prof. Giuseppe Zizzo about the general anti-avoidance rules was published by Pacini Giuridica. The book is entitled “La clausola generale antiabuso”.

Uncostitutional the prohibition of deducting the IMU tax

In the issue no. 3/2021 of  “Rassegna Tributaria“ an article by Prof. Giuseppe Zizzo was published about the new judgment of the Constitutional Court no. 262/2020 on the deduction of IMU tax (municipal property tax) in the calculation of the business income.

New Tax Law Manual

In the new edition of the Tax Law Manual, published by CEDAM, Prof. Giuseppe Zizzo handled, as usual, the sections regarding business income, corporate income tax and corporate reorganizations.

Constitutional doubts on “canone unico”

In the article published today in Il Sole 24 Ore, prof. Giuseppe Zizzo and Chiara Sozzi express their uncertainty about “canone unico” (a new local tax) just entered into force. It should be the solution for the fragmentation of the legislation about local taxes, but it has been regulated in a way that could be […]

Published “Tax and Covid crisis: to reform or to rebuild business income?”

In the volume “La fiscalità d’impresa nella legislazione da Covid“, edited by Cacucci editore in 2021 and regarding the issue of corporate taxation in the Covid legislation, prof. Giuseppe Zizzo wrote the essay “Il Fisco al tempo della crisi: riformare o rifondare il reddito d’impresa“.    

Published the volume “Bollettino della dottrina tributaria italiana”

In the volume “Bollettino della dottrina tributaria italiana“, edited by Giappichelli, prof. Giuseppe Zizzo wrote the chapter regarding reorganizations, liquidation and bankruptcy proceedings.

The cadastral income of wind farms

The article of prof. Giuseppe Zizzo about the cadastral income of wind farms was published in the issue n. 7 of “Corriere Tributario“.

Personal income tax and progressive taxation

In the issue n. 2 of “Diritto e Pratica Tributaria” the editorial of prof. Giuseppe Zizzo about the relation between personal income tax (“irpef”) and the constitutional principle of progressivity was re-proposed .

Tax avoidance and freedom to choose the least taxed way

In the issue n. 2/2020 of  “Rassegna Tributaria“ an article by Prof. Giuseppe Zizzo was published about tax avoidance and freedom to choose the least taxed way, when there are alternative solutions for reaching a certain economic and legal outcome.

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