ANDREA MANZITTI

Adjunct Professor

Department of Law

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Courses a.y. 2024/2025

10774 IL SISTEMA TRIBUTARIO ITALIANO: LE FONTI, I PRINCIPI GENERALI E LE IMPOSTE DIRETTE [THE ITALIAN TAX SYSTEM: SOURCES, GENERAL PRINCIPLES AND DIRECT TAXES]

10775 IL REDDITO D?IMPRESA E LA TASSAZIONE DEI GRUPPI [BUSINESS INCOME AND GROUP TAXATION]

10779 IL PROCEDIMENTO TRIBUTARIO: POTERI DEL FISCO, ACCERTAMENTO , RISCOSSIONE E TUTELE DEL CONTRIBUENTE [THE TAX PROCEDURE: POWERS OF THE TAX AUTHORITIES, ASSESSMENT, COLLECTION AND TAXPAYER PROTECTION]

20641 DIRITTO DELL'IMPRESA (TEMI SOCIETARI E TRIBUTARI DI AMMINISTRAZIONE E CONTROLLO) / BUSINESS LAW (SELECTED CORPORATE AND TAX ISSUES IN MANAGEMENT AND INTERNAL AUDITING)

Courses previous a.y.

Biographical note

I was born 1961. I have a JD in Law (Genoa, 1985) and a Master in Tax Law (Bocconi, Milan, 1989). I have been a member of the Milan Bar since 1989. I am tax lawyer in three of the most prominent Italian law firms. In 2001, I joined the Italian Treasury and headed the Department of Taxation until 2005.

Research interests

I am interested in all fields of taxation, with a particular interest in international and corporate taxation. I have also professional and academic experience on taxpayer’s protection as well as pre-trial and judicial tax proceedings.

Selected Publications

Manzitti, Andrea
Abuso del diritto e riqualificazione contrattuale
Giurisprudenza delle imposte, 2021

Manzitti, Andrea
Considerazioni sull’imposizione patrimoniale
Rivista di diritto tributario, 2020

Manzitti Andrea
La doppia imposizione internazionale nel difficile coordinamento tra convenzioni bilaterali e direttiva madre-figlia
Rivista di diritto tributario, 2020

Manzitti Andrea
Le agevolazioni fiscali ai “neo-residenti” tra il principio di eguaglianza e di capacità contributiva
Rivista Novità Fiscali, 2020