Alessandro Voglino

Born in Rome on 24 April 1963
Qualified as a lawyer in 1992, and admitted to practice before the Court of Cassation and Superior Jurisdictions since 2005.

Area of activity:
Since 1992, he has been a permanent member of the Editorial Board of the Milan-based legal journal ‘Bollettino Tributario’, of which he has also been Editor-in-Chief since 2012.
He has been a member of the Rome Chamber of Tax Lawyers since 2001.
Since academic year 1998/1999 and up to academic year 2014/2015 he has been an expert in the subject and a permanent member of the Commissions for the conduct of profit examinations in the Faculty of Economics at the University of Rome
“Sapienza’ for the courses, in force ratione temporis, of Tax Law, Business Tax Law I, Business Tax Law II, and International Tax Law.
Since July 2016, he has been an expert in the subject and a permanent member of the Commissions for the conduct of profit examinations in the Department of Law of the Second University of Naples for the course on Tax Procedural Law.

In December 2014, he designed and coordinated the Advanced Professional Training Course on Tax Litigation, organised by the Fondazione Telos – Centro Studi dell’Ordine dei Dottori Commercialisti e degli Esperti
Accountants of Rome in collaboration with the magazine ‘Bollettino Tributario’.
In February 2015, he conceived and coordinated the Conference on Topical Issues in Tax Litigation, organised by the Order of Chartered Accountants and Accounting Experts of Rome in collaboration with the magazine ‘Bollettino Tributario’, of which he concluded the proceedings.

In October 2015, he designed and coordinated the new edition of the Advanced Professional Training Course on Tax Litigation, organised by the Fondazione Telos – Centro Studi dell’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma in collaboration with the magazine ‘Bollettino Tributario’.
Scientific activity: Since 1990 he has authored 120 publications, divided between
articles of doctrine, notes to judgments and contributions in in-depth
monographic works, all on tax law topics, with particular regard
to tax assessment, tax litigation and tax collection, mainly
appeared in the legal journal “Bollettino Tributario” of Milan, and for another part in the legal journals “Diritto e Pratica Tributaria” of Padua and “Ascotributi” of Rome, as well as in collective volumes published by leading publishing houses.

Among the many topics covered were, inter alia, the criteria and principles for assessing and externalising tax claims, the justification and proof of tax assessments, the reviewability or otherwise of the expediency
of transactions carried out by taxpayers, the method of inductive assessment of business income and the role of averages and sector studies, the method of synthetic assessment of the income of individuals, the bank assessment, the impact of the general law on administrative procedure on tax matters, the presumption of distribution of non-accounting profits assessed against corporations with a narrow ownership base, the value and scope of the tax audit report and of ministerial circulars and other ministerial declarations on tax matters, taxpayer access to documents in tax proceedings, contestable acts in tax litigation, administrative and judicial suspension of tax acts, judicial conciliation and other tax litigation deflective institutions, remittance in time for excusable error in tax litigation, the formulation of grounds for appeal in cassation, the procedure for the imposition of tax penalties, the
repayment of the undue government concession tax on capital companies, the collection of taxes, the justification of the payment slip, the appeal and suspension of collection rolls and default notices,
the tax mortgage and attachment, the administrative detention and mortgage registration ordered by the tax collection agent, the tax profiles of groups of companies and, lastly, the taxpayer’s right to be heard in tax assessment proceedings.