He is a Chartered Accountant in Milan, an expert in national and international tax matters, as well as in European Union tax law applied in Italy, and corporate and budgetary matters, including with reference to “corporate groups” and their organisation.
He was a member of the Milan Association of Chartered Accountants, responsible for relations with European Union institutions. He created and implemented the Study Commission on Italian tax legislation transposing European Union law (within the same professional body). He was President of the Study Commission on European Tax Harmonisation at the National Council of Chartered Accountants. He was President of the Commission for examining the compatibility of Italian tax laws and practices with EU law and is currently the Commission’s delegate.
He was a member of the Commission for Conduct and Common Interpretation Rules in Tax Matters at the Italian Association of Chartered Accountants (Associazione Italiana Dottori Commercialisti, AIDC – Milan) and is still an “Expert” for the same Commission.
He is the author, together with his colleague Alessandro Savorana, of a proposal for a ‘European Taxpayer’s Charter’ and the rapporteur for it, at a specific session, at the European Parliament in Brussels.
He was a lecturer for many years in the postgraduate Master’s degree (2nd level) at the Catholic University of Milan on the subject of legislation, terms and conditions of the prevalence of European tax law over Italian tax law. He was also a lecturer in the above subjects in the School of Higher Education in the Professional Association of Milan and the AIDC – Milan.
He is the creator and implementer of a special infringement court procedure against the Italian State, capable of overcoming the CAF [Tax Advice Centre] monopoly at the Court of Justice of the European Union, which ended in complete victory (Ruling of the Court of Justice of the European Union of 30/03/2006, in C – 451/03).
He is the creator, organiser, lecturer and coordinator of six-month refresher seminars open mainly to Tax Magistrates of the Lombardy region, as well as to Revenue Agency officials and Lawyers and Accountants.
He is also the creator, proponent and drafter of a convention between: Presidency of the Second-Degree Court of Tax Justice – Lombardy, Directorate of the same Court (headed by the Ministry for the Economy and Finance), Association of Tax Magistrates-Lombardy and AIDC – Milan, for the establishment of a “Laboratory of European Tax Law applied in Italy” as an internal body of the same Lombardy Regional Tax Commission (CTR Milan).
He was the coordinator and then general delegate of this EU Law Laboratory and the author of several legal and doctrinal papers in this field.
