Source: http://www.dirittotributario.eu/2008/
Timestamp: 2019-08-23 13:09:27
Document Index: 11659024

Matched Legal Cases: ['art. 5', '§ 4', 'art. 5', '§ 7', 'art. 11', '§ 1', 'art. 384', '§ 2', 'art. 5', 'art. 293', 'art. 220', '§ 2', '§ 12', 'art. 2506', 'art. 360', 'art. 5', '§ 4', '§ 2', 'art.9', 'Art. 5', '§ 4', '§ 23', 'art. 5', '§ 4', 'art. 5', '§ 4', '§ 2', 'art. 5', '§ 4', 'art. 5', '§ 5', 'art. 5', '§ 5', '§ 5', 'art. 5', '§ 4', 'art. 5', '§ 3']

Google+ dirittotributario.eu: 2008
Con l'aiuto fondamentale di un valente studente, Luca Dario (che a dire il vero mi ha fatto anche un po' sudare nonostante l'inverno ...).
Ho terminato il mio primo lavoro sul caso Philip Morris.
Quanti articoli ci hanno scritto sopra ... quante pagine meravigliose ...
Beh, non potendo fare di meglio, io l'ho tradotto, con errori, negligenze, quello che vorrete ... ma eccolo qua.
Una piccola chicca per gli amici stranieri.
The concept of 'Permanent Establishment of a Group of Companies' in a recent case of the Italian Supreme Court (Corte di Cassazione)
In 2002 the Italian Supreme Court delivered a judgement that was considered a turning point for Italian International tax law by many academics, and was of such and importance to push the OCED to amend properly the Commentary to the Model Convention in order to prevent, as far as possible, other judges to share this view.
Foreign academics not fluent in Italian had to rely on various abstracts of the cases or on articles published in order to have an idea of what had happened in Italy.
Here follows an (unofficial) translation of the case, with the only exclusion of the first, preliminary part where the Supreme Court deals with aspects of minor importance to the tax lawyer. As far as I know it is the only translation available worldwide not counting the ones realized ion the involved law firms.
In the text I tried to add some explanatory notes to help the non Italian reader to understand better the facts and the circumstances of the case, together with the more complex rules of the Italian tax trial. I was greatly helped in this translation by Mr. Luca Dario, a brilliant student of the University of Ferrara, Faculty of law, who also added some explanatory notes. My own are signed MG, while his own are marked with LD.
Unofficial translation by Dr. Marco Greggi and Mr. Luca Dario. I'm grateful to Mr. Luca Dario for his outstanding support and fundamental collaboration.
A company resident in Italy can be considered as permanent establishment of various foreign companies belonging to the same group and pursuing a unitary business strategy. In this case the activity carried on by the national company must be unitary and related to the group’s programme altogether considered in order to be qualified as auxiliary or preparatory to the latter.
The control activity on the exact execution of a contract between a resident and a non-resident company (the first being a third party company and the second a company belonging to the group) cannot be considered – in principle – auxiliary according to the article number 5, paragraph number 4, of the OECD Model.
The existence of a permanent establishment must be tested not only according to a formal approach, but also – and above all – by a substantial one: the second one must prevail even when the possibility to enter into contracts (autonomously or not) is considered as well.
Supreme Court, Tax Division, judgement n. 7682, December 20th 2001 – delivered on May 25th 2002.
3.1. The facts of the case
From the reading of the reassessment by the Tax Office and of the papers delivered by the parties during the Appeal judgment [actually, second degree judgement in the Italian Tax process law, MG] is evident that the sentence of the Court of Appeal [according to Italian Tax law, the first degree judge deciding tax cases is the 'Commissione tributaria provinciale', Provincial tax tribunal, while the second degree tax judge is the 'Commissione tributaria regionale', Regional tax tribunal, being the Supreme Court the third, and last, degree judge. In the following translation I preferred to qualify the second degree judge 'Regional tax tribunal' as 'Court of Appeal' as fas as it operates as such even if, in Italian law, the Court of Appeal 'Corte di Appello' deals with Civil and Criminal cases only, MG] is lacking under several aspects being partially deprived of any motivation and partially founded on improperly interpreted rules (both national and derived from the Double taxation convention between Italy and Germany which is applicable to the circumstances of the case).
It is clear, first of all, that Intertaba s.p.a. [Intertaba s.p.a. is the company resident in Italy which belongs to the Philip Morris group and was considered to act also as a permanent establishment, P.E., of the while group by the Tax Office, MG] has acted as a permanent establishment of the different companies of the Philip Morris group, in the framework of a unitary programme, thus not only on behalf of the Philip Morris G.m.b.H.
In this respect, it doesn’t matter whether the assessment by the Tax Office has involved only Philip Morris G.m.b.H., and not to the other companies of the group.
Even though a group of companies can not be considered – according to the "State of the Art" of the Italian commercial law – as an independent legal entity which differs from the companies forming it, and even if this is also true in Tax law, however it could happen that one or more companies belonging to the group could carry on a business activity ('management', in English in the original text, LD) operating a structure in the State of the source [Italy, in the case, MG] that could be considered as an integral part of a larger programme, making reference to the group. Therefore as far as the structure in the source State operates in favor of several foreign companies, these ones must be considered altogether for the tax purposes of this specific case. In this respect, it is not correct to test the existence of a permanent establishment in Italy for each one of them, being correct to consider them together and assess the existence of a P.E. for all of them. More to the point, to a certain extent, if there's evidence that the above mentioned structure operated as a P.E. for a foreign company, then this situation could be considered as an indication of the fact that the same structure operated as a P.E. for another company of the same group as well.
The OECD Model convention Commentary provides clearly (sub art. 5, § 4 - 24) that a national structure may assume the role of management office for a group with (inter)national ramifications.
Consequently, as a matter of fact, the evidence that demonstrates the qualified relationship between Philip Morris G.m.b.H. and Intertaba s.p.a. (the latter acting as a permanent establishment of the former) can be used also to demonstrate that the Italian company was also as a permanent establishment of the other companies of the group while pursuing the same shared goals.
It is well known that the subsidiarity of a company to another (being Intertaba s.p.a. controlled by another one of the Group), is not enough to qualify the former as a P.E. of another, non resident, one. The mere existence of a company control is not, in fact, enough, in accordance with art. 5, § 7, of the OECD Model, which is exactly and correctly mentioned in the appealed sentence, to qualify the controlled company as a P.E. of the controlling one.
The fact that the OECD Model had expressly inserted the so-called anti-single entity clause or Antiorganschaftsklausel, unlike previous Double taxation conventions (see art. 11, § 1, of the DTC between Italy and France, dated 6th December 1965, ratified and made executive with the Act n. 766 passed on august 9th) must not, however, make the interpreter to underestimate that the phenomenon of hidden permanent establishments finds a most favourable environment in the multinational groups of companies. Here the unitary strategy of the group may adopt and implement ways of exploitation of the controlled companies in such a penetrating way as to transform them, although still independent legal bodies, in simple management structures of other companies.
3.2 - After these preliminary remarks, this Court considers necessary some clarifications on the notion of permanent establishment in direct taxation, in order to verify the correctness of the Court of Appeal reasoning, according to art. 384, § 2 of the Italian Civil Procedure Code [that is, a rule allowing the Supreme Court to amend the decision of a lower court regarding the interpretation of the law, LD].
It is well known that Italian Tax law now has a definition of permanent establishment [that was implemented in 2004, LD]. However in this specific case both the parties made reference to the OECD Model Convention on double taxation and to the Commentary to the Model: this point is not susceptible of re-examination by the Court. This is, therefore, the legal basis to be taken into account during the control that the Supreme Court has to exercise on the second degree one, as well as on the adequacy and logical coherence of the Court of Appeal reasoning. If further clarifications and explications are required, just like in this case, the Supreme Court can do this exercising its duty to safeguard the homogeneous interpretation of legal concepts across the Country [in Italy we define this activity as 'nomofilachia', nomophilaptic activity. It is taken from two words of Greek origin 'Nomos' (rule) and 'Philos' (passion, care, study): that is, care for the rule or, in other words, care for the correct interpretation of the rules. This activity is of fundamental importance as far as it prevents Courts of Appeal to implement different definitions of same concepts across the Country, LD].
Regarding the notion of permanent establishment in direct taxation, it is first of all necessary understand that the cases mentioned in art. 5, OECD Model Convention (inspiring the conventions with Germany and with the USA, for example) clearly demonstrates that the notion is certainly less restrictive than that the one applicable for VAT purposes.
The different purpose of both the provisions is helpful in understanding the reasons of the distinction: the conventional rules are aimed at reciprocally reduce the direct taxing power of both Contracting States (in this respect there's no specific EU competence, according to art. 293 -formerly art. 220-, § 2 of the Treaty). Uniform European rules are however applicable for VAT purposes, and are basically enshrined in the 6th EU Council directive 77/388/EEC, dated May 17th 1977 (now in 2006/112/EC Directive) and further amendments. These rules are – as the European Court of Justice repeatedly affirmed – unconditioned and sufficiently precise, and therefore 'self executing' in the national law systems.
Article 9, n. 1 of the 6th Directive doesn’t make reference to the concept of permanent establishment, but rather to 'fixed establishment' which requires, in the opinion of the ECJ (see, besides, the sentence 17th of July 1997, case C-190/95, Arolease BV vs Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam) the employment of human and material resources, not being sufficient the presence of equipments (like vending machines) in the territory where the transaction is concluded.
According to the specific circumstances of this case, we can refer to § 12 of the German general revenue law (Abgabeordnung 16th of March 1976), which 1st sub-paragraph contains the following general definition of permanent establishment (Betriebstatte) «... jede feste Geschaftseinrichtung oder Anlage, die der Tätigkeit eines Unternehmens dient ...» (every stable installation of business or factory that serves to the activities of a company). The definition, that refers to the concept of the so-called 'material permanent establishment', originating from the legal system of the Country where Philip Morris G.m.b.h. has its headquarters, may provide a useful model to the implementation of the same concept in our legal system. This effect is possibile mainly because, even though concerning a discipline regulated by International conventions, the interpretation must always be consistent – according to the opinion of the ECJ – with the general principles and fundamental freedoms provided for in the European Community Treaty (particularly, the prohibition of discrimination and the right of establishment), above all when – like in this case – the exercise of taxing power concerns companies having their headquarters in a Country Member of the EU.
It has to be excluded, besides, that the notion of permanent establishment should be identified with that of an autonomous production unit or company service unit, not being such notion – clearly more restrictive than that conventional one – based on any clear textual or systematic reference.
The case-law of this Supreme Court, in fact, has excluded many times (cases November 27th 1987, n. 8815 and 8820; September 19th 1990, n. 5580) that the organizational structure 'de qua' should be capable of producing income, or qualified by a management or accounting autonomy, conditions that must be met however by the secondary branches, as provided by art. 2506 Civil code, as far as they can be considered only a typical 'species' [only a kind, LD] of permanent establishment.
3.3 – The Court considers that in the appealed sentence it has been exactly reconstructed – at least approximately – the notion of permanent establishment contained in the Conventional provisions. Nevertheless the Court considers that it has not been made a correct application of this concept, and the decision is based on assessments and evaluations in relation to which an adequate justification is not provided.
After these considerations, it has to be verified whether the reasoning of the Court of Appeal is correct or not. It has to be considered, in other words, the different profiles raised in the appeal and the remarks formulated in the reassessment - excluding the non contested points of the sentence - such as the permanent nature of the establishment and its continuous activities that interest directly other companies of the Philip Morris group, including Philip Morris G.m.b.H., in the strategy sphere of the same group.
3.4 - Concerning the remarks pointed out in the reassessment, it is evident that the reasoning of the Tax Office is not entirely consistent. Infact, in relation with the elements that would demonstrate the existence in Italy of a permanent establishment of Philip Morris G.m.b.H and of others companies of the multinational group 'Philip Morris' the Tax office didn't provide an adequate motivation, so this Court is not able to exercise the control provided for art. 360, n. 5, Italian civil procedure code, on the decision by the Court of Appeal.
Besides, the reassessment has not been developed in a unitary form, and the different points of the decision contain mistakes concerning mentioned rules or legal principles applicable.
The Tax office has exactly pointed out that the appealed sentence has been limited to abstract enunciations, without elaborating the specific concept [of permanent establishment, MG] and without verifying the relevance of the different elements discovered.
A foreword is necessary: according to the Commentary to the OECD Model (sub art. 5, § 4-24) if a company has delegated to a local branch of it a management activity, although relatively to a limited area of operations of the group, the local branch becomes a place of management, according to the § 2, (a) of the Model Convention.
The existence of a hidden P.E. in the case depends therefore on the activity developed by the local brach of the non resident company. If this activity fall outside the scope of the brach main business (ordinary business) then a P.E. is considered to be existent, although not formally constituted. Concerning the circumstances of the case, the revealing elements of the existence of a permanent establishment should have been considered globally and in their reciprocal connection.
Aiming at an exact reconstruction of the figure of permanent establishment according to the conventional discipline, it is relevant moreover to analyse the art.9 of the OECD Model:
The analysis has to begin from the assessment by the Appeal Court which confirmed that the Italian branch of the foreign group actually ceased to operate in favor of the non-resident company and 'self restrained' to develop its own core business only. It was evident from the reading of the document delivered by the Tax office that the group of companies was aware that the Italian brach was operating in such a broader way as to qualify as a P.E. of the non resident company. The defendant of the case confirmed that this risk was tackled and the Italian brach implemented business ways and means consistent with its activity only. The Court of Appeal shared this view, but it is not clear the nature of these ways and means, nor it is possible to ascertain whether they have been effectively implemented or not.
On the contrary, it seems to emerge from the document delivered during the first two degrees of the judgement that the taxpayer tried to conceal the P.E. in Italy rather than to cut the business connection between the Italian brach and the non-resident companies. In other words, he tried to disguise the fact that the Italian company (i.e. branch of the non-resident ones) was also acting in the exclusive interest of the latter.
In order to properly qualify the activity carried on by Intertaba s.r.l. in the interest of the non resident companies it is fundamental to pinpoint the principles inspiring the OECD Model Convention.
The requirement to qualify a national structure or branch as non dependent (that is to say: to not to consider it as a P.E. of a non-resident company) is the economic and legal independence. When it acts in the interest of another company, it must do it consistently with its own core business or in other words in the 'ordinary course of his business' [in English in the text, MG] (point 37). According to the Commentary (point 38), there is an important criterion that characterizes the dependent structures: the refusal of the entrepreneurial risk for the activities exercised in the interest of the company.
Moreover, It should be pointed out that the Commentary while assessing the existence or not of a P.E. gives decisive importance to the substance of the phenomena, and not to the formal legal aspect.
3.5 Bearing in mind these preliminary remarks, the Court doesn't share the Court of Appeal view where it considers the control activity of the correct execution of the contracts by the A.A.M.S. ['Azienda Autonoma dei Monopoli di Stato', is the State owned and managed legal body operating the Monopolies, particularly the tobacco one, MG], that was exercised by Intertaba s.p.a., as merely auxiliary, so that it could not assume the role of permanent establishment of the foreign company.
For what concerns the motivation, it is important to observe that the sentence does not provide a clear description of the nature of such activity and of the content of the contractual clauses that regulated it.
Art. 5., § 4 OECD Model introduces a list of activities that that don't give rise to a permanent establishment: amongst these, the preparatory and auxiliary activities in general. In the light of § 23 of the Commentary, the presence of this general clause doesn't need an exhaustive list of such activities.
According to the Commentary, moreover, such activities do not give rise to a permanent establishment, even if exercised by a 'fixed place of business' [in English in the text, MG] because even if they contribute to the productivity of the enterprise they are so far away from the profit making activity that a link between these and the establishment is not possible. Examples of activities, which would generally be regarded as preparatory or auxiliary, include (sub art. 5, § 4 points 21 - 24): activity of advice, information gathering, scientific research aimed at patenting technologies or entering into contracts for the exploitation of a specific know-hows. From this category are excluded the functions that are 'an essential and significant part of the business activity of the enterprise as a whole'. More in general, the Commentary provides for the case (sub art. 5, § 4, points 21 - 24) where a company with international ramifications attributes to a branch powers of control or in other words 'supervisory and co-ordinating functions for all the departments of the enterprise located within the region concerned' [in English in the text, MG], then in this the case, according to the Commentary, this structure can not be considered as an agent with an independent status. It has to be considered as an 'office', according to art. n. 5, § 2, lett. e) of the OECD Model, because it constitutes an essential part of the economic operations of the company.
After these necessary remarks, the qualification as merely auxiliary of the control activity on the correct execution of the contracts by A.A.M.S., attributed to Intertaba s.p.a., doesn't seem, first of all, sustained by an adequate motivation. The Court of Appeal considered only formal elements to come to this conclusion, just like the absence of a material branch ['material' is added by the translator: in the Italian text probably the word is used in some cases in a broad sense, considering both material and personal P.E. while in others in a more restrictive sense, encompassing only the first meaning, MG]. It doesn't take into account that the Commentary and the communis opinio (both doctrine and the international praxis) stress the substantial aspect of the phenomenon.
3.7. – Coming to the examination of the individual activities that according to the Tax office reveal that Intertaba s.p.a. also operated as P.E. of non resident companies, this Supreme Court is of the opinion that under the general principles inspiring the Italian legal system the activity of control on the regular execution of contracts can not certainly be considered as auxiliary, being closely related to the income production. The part of the Appeal sentence where the Court is of the contrary opinion is not only ill founded and motivated, but infringes legal principles and rules as well, as far as it hasn't takein into account nor has applied to the case the so-called 'business connection test' [in English in the text, MG]. In this respect it is necessary to consider the existence of various factors that are tightly connected to the maximisation of profits by a foreign company. These factors include: effective activities of transport, distribution, conservation of the tobacco products and the diffusion of the same products through an adequate quantity and appropriate location of the depots and stores. The Italian law reserves these activities to the State Monopoly Administration (A.A.M.S.) that is bound to perform them, according to standards provided by appropriate contractual clauses. An effective and dynamic control of the distribution of the products on the market constitutes, therefore, a primary interest of the seller or trademark’s licensing society [Philip Morris, in this case, MG]. Considering the relevant dimensions of the Italian market, the employment of remarkable human and financial resources is of course needed.
It is, moreover, significant to point out that the activities of the so-called after sale organisation (retail of spare parts, customer service) are mentioned by the Commentary (sub art. 5, § 4, point 25) as adequate to give rise – from the functional viewpoint – to a P.E. They 'make an essential and significant part of a company services towards the clients'.
At the same time it can't be denied that this control activity represent the core of the company business, according to the Commentary guidelines, and therefore it can't be considered as a mere data collection activity.
It will be a duty of the Court of Appeal to asses, according to contractual clauses of the case and for the business praxis, whether this function of control had involved Intertaba s.p.a. in a marginal way or not.
3.8. - This Supreme Court doesn't share another point of the Court of Appeal sentence. It's the one concerning the participation of Intertaba’s representatives (who covered, at the same time, social charges in others companies of the group, Philip Morris G.m.b.H. included) to the negotiations with A.A.M.S., particularly in those related to the contracts (above mentioned) [last two words added by the translator, MG].
On this point, the Court of Appeal just expressed a generic and obvious judgement, without taking into account the indications of the OECD Model and of the Commentary.
According to art. 5, § 5 of the OECD Model, those branches having 'an authority to conclude contracts in the name of the enterprise' [in English in the text, MG] can't be considered as independent subjects. Such authority, according to the Commentary (sub. art. 5, § 5 - 33) should not be considered only in the sense of a direct representation, but includes also the activities that have contributed to the conclusion of contracts, even if these have been entered into on behalf of the company.
According to an important international doctrine the expedient to separate the material activity of negotiating the contracts from the formal conclusion of them, or to 'split-up of business responsibilities on the hand and legal authority on the other' [in English in the text, MG] can be considered as 'tax circumvention' [in English in the text, MG] and must be interpreted according to the 'substance over form' principle, in application of § 5.
In other words, the verification of the authority to conclude contracts should be referred to the real economic situation, and not to the Civil law. The same approach should be followed also in the single phases of the contractual relation, such as the negotiations, and the above mentioned authority doesn't necessarily need to include also the power to negotiate the clauses of the contract.
In conclusion this Court is of the opinion that the Court of Appeal didn't motivate adequately the sentence and didn't consider the evidence delivered by the Tax office, particularly it omitted any evaluation of the elements gathered by the Guardia di Finanza [the Italian Tax Police, MG] in the light of the positions held by the parties during the trial. In this respect, the Court of Appeal violated and / or didn't interpret correctly the rules and principles of the OECD Model Convention and implemented in the DTC between Germany and Italy.
This Court therefore accepts the appeal, reverse the appealed sentence and sends the case back to another section of the Court of Appeal of Lombardy for the final decision.
The Judges of the latter section will have to decide this case, after the careful reading of all the papers and documents delivered during the reassessment procedure and the different degrees of the controversy, following these legal guidelines:
I) A company resident in Italy can also operate as permanent establishment of various non resident companies belonging to the same group and pursuing a unitary business strategy. In this case the existence or not of the permanent establishment depends on the nature of the activity carried on by the Italian company, that is, its auxiliary or preparatory nature must be assessed according to the overall activity of the group. The business plans of the non-resisent companies belonging to the group must be considered as one.
II) The control upon the regular execution of contracts between a non-resident company and a resident one can't be considered, in principle, as auxiliary, according to art. 5, § 4 OECD Model Convention and art. 5, § 3 , lett. (e) of the Double taxation convention between Italy and Germany dated October 18th 1989 and implemented in Italy with the Act n. 459 on November 24th 1992.
III) The participation of representatives of a national branch or individuals appointed by the latter structure in a advanced contractual phase [the phase in which the contract is concluded, MG] between a non-resident company and a resident legal body can be considered as a part of the power to enter into contract on behalf of the non resident company [thus of acting as legal representative, MG], even if the power to represent the non resident company is not mentioned or attributed.
IV) The attribution by a non resident company to a national brach [to a national 'structure', according to a literal translation of the Italian word 'struttura', MG] of the power to manage the business in the Country, although limited to a specific segment of the overall business activity makes this branch a permanent establishment of the non resident companies for direct tax purposes.
V) The existence of a permanent establishment and of the requirements to consider a branch a permanent establishment (including the status of dependence and of the participation to the conclusion of contracts) must be verified according to a substance over form principle.
If the Court of Appeal shall decide that Intertaba s.r.l. had operated also as P.E. of the non resident company of the case, the Court of Appeal will also have to decide on the VAT aspects of the case, such as the alleged omitted invoicing, omitted payment of VAT and on the other points raised in the Court and not decided here as far as they were overruled by the decision on the existence of the P.E.
The Court of appeal shall also have to decide on the expenses of this degree of judgement.
The Supreme Court accept the appeal; reverse the appealed sentence and send back the case for its final decision (including the decision on the expenses) to another section of the same Court of Appeal in Lombardy.
Con un ritardo che ha dell'indecente sto per pubblicare gli atti del convegno del maggio scorso, dedicato al noto caso sammarinese.
Intanto, ripubblico le slides che utilizzai in quell'occasione.
Il seminario è finito, il corso è finito, l'anno sta finendo ...
Da Visiting professors from China
Pochi gli studenti partecipanti all'ultimo seminario dell'anno. In parte giustificati dal periodo davvero ostile.
Ad ogni modo, si tratta della terza iniziativa di fiscalità cinese che l'ateneo di Ferrara inanella in tre anni consecutivi. per quello che vale, non credo che altre facoltà in Italia investano così tanto nei rapporti con la Cina, dal punto di vista esclusivamente tributario.
E anche se fosse, con le poche risorse a disposizione, è comunque un successo, confermato tra l'altro dalla presenza di una caro amico e collega di Philadelphia che si è aggiunto a noi all'ultimo momento.
Insomma, chiuso anche questo capitolo (a breve disponibili online i VIDEO del seminario !!!) non mi resta che infilarmi le pantofole e mettermi al lavoro a terminale.
Sono in fase di editing le raccolte di atti sul caso Luxottica e sul Karnak. Insomma, un Natale da lavorare ...
Abbiamo online il bilancio sociale dell'Università, che può essere reperito a questo indirizzo web.
Io ancora non ho avuto tempo di darci un'occhiata, ma mi riprometto di farlo quanto prima.
Con il seminario sulla fiscalità cinese delle banche di ieri si è chiuso il corso di diritto tributario per l'anno 2008.
Ringrazio tutti gli studenti per l'assiduità della frequenza e per la pazienza dimostrata.
L'anno prossimo sarà l'ultimo anno, poi diritto tributario sparirà dalle lauree triennali, ancora un poco di pazienza e sarà finita ...
... intanto però ecco la lista degli studenti che hanno certificato la loro presenza ieri secondo le modalità prescritte.
LUCA BONDELLI
CARLOTTA RIMONDI
VALENTINA PATRONCELLI (? MATRICOLA 074479)
Borsa di studio a Vienna (ma solo per i neolureati ...)
... e possibilmente dottorandi.
Copio e incollo qui di seguito la mail inviatami da colleghi austriaci.
The Institute for Austrian and International Tax Law wants to inform you about the Ernst Mach grants which are awarded by the Austrian Exchange Service (ÖAD) and the Academic Cooperation and Mobility Unit (ACM) on behalf of and financed by the Federal Ministry of Education, Science and Culture (BMBWK).
The Ernst Mach grant enables graduates from all countries to apply for a research period (one to nine months) in Austria supported by a grant. The grant benefit paid is a monthly rate of Euro 940 (for graduates). More details can be found in the attached information sheet and on our homepage www.wu-wien.ac.at/taxlaw.
In order to be able to apply for the Ernst Mach grant the consent of an Austrian supervisor is needed. The Institute for Austrian and International Tax Law would be very happy to support the application of promising candidates who are doing research in International Tax Law.
We kindly ask you to tell us if you are interested in applying for an Ernst Mach grant or if you know a researcher who could be interested in applying for the Ernst Mach grant until 15th of January 2009 as the closing date for applications is 1st of March 2009 (for research periods within the academic year 2009/10)
Along with the requested documentary evidence (as per attached PDF file) we would need following information:
preferred date of beginning and end of your research stay
topic of your doctoral thesis
We are looking forward to receiving your applications by email to renee.pestuka@wu-wien.ac.at
Convegno Berliri, 2008
Tutte le foto fatte durante la due giorni di convegno.
Impegni didattici a Rovigo, in mattinata mi hanno impedito di partecipare alla prima sessioione di lavori, ma quello che ho visto come sempre, ha premiato le mie aspettative, e credo anche di quelli che sono venuti.
la disponibilità delle relazioni già tradotte unitamente alla qualità dei relatori ha reso la giornata davvero speciale.
Il Prof. Adonnino chiude la sessione internazionale del convegno di Bologna di venerdì 12 e 13 dicembre 2008, dedicato a "Tutela europea ed internazionale del contribuente nell'accertamento tributario". Interviene dopo aver domato l'esuberanza di Brito e le riflessioni di Gan: grande prove di esperienza e di self control da parte di un gentiluomo di altri tempi !
Un po' Mandela, un po' Milingo: il Prof. Brito contribuisce al contributo bolognese come rappresentante della scuola brasiliana del diritto tributario.
L'audio in originale, in portoghese, valorizza il video, Se avessi l'audio in italiano, la flaggatura su youtube non me l'avrebbe tolta nessuno ...
Tra l'altro, notate l'imperturbabilità dell'ospite cinese, il prof. Gan: impermeabile a tutto e a tutti !
Il prof. Falsitta a Bologna magnifica la tradizione dello Studium Generale felsineo, ma lo relativizza al XIV secolo.
Oggi la vergona dei condoni fiscali purtroppo fa la realtà diversa, anche se non credo che la responsabilità dell'Università si a rilevante da questo punto di vista.
Mi procurerò di recuperare gli scritti del Prof. Furio Bosello per testimoniare la posizione di Bologna in merito ...
Un caso interessante sulla rettificabilità della dichiarazione tributaria
Non sono solito farlo, perché temo di bruciare tutto lo spazio disponibile, ma riporto qui lo stesso un interessante articolo del solo in tema di rettificabilità della dichiarazione tributaria.
Anche se il pozzo delle tesi non è mai stato aperto, questo filone di ricer5ca potrebbe entrarci dentro a pieno titolo.
Pubblicare una sentenza sulla vexata quaestio dell'IRAP e dell'attività organizzata non è che abbia molto senso.
Sono personalmente convinto che ormai tutto si sia detto e che la svolta federalista del nostro sistema triutario sia oramai un fatto, soprattutto per quanto riguarda gli orientamenti giurisprudenziali.
Particolare, in questo caso, il contribuente ... leggere per credere.
Direi che c'è quanto basta, forse, per assegnare una nuova tesi.
Finalmente online il sito del seminario di diritto tributario cinese
Una domenica pomeriggio di lavoro ... e il sito del diritto tributario cinese è online !!!
Ci arrivate dalla homepage del portale.
Il Professor Livingston conferma la partecipazione al seminario di diritto tributario cinese
Sono particolarmente felice di comunicare alla comunità accademica ferrarese e a tutti i mei amici che il prof. Michael Livingston, ordinario di diritto tributario alla Rutgers-Camden Law School di Philadelphia è in visita per la seconda volta presso il nostro ateneo.
Ha confermato la sua partecipazione come discussant al seminario in cui il Prof. Huiqiang terrà la sua relazione sul sistema bancario in Cina, e penso che così facendo si otterrà un risultato ancora migliore.
Di fatto, saranno presenti a Ferrara due specialisti fiscali delel due più grandi economie mondiali ma che sviluppano la loro economia secondo modelli radicalmente divergenti.
Una bella occasione di confronti, e per capire un po' di più, dal punto di vista operativo, che razza di mondo dobbiamo aspettarci.
Qui ho caricato il link alla pagina web del professore dove è visibile il suo curriculum.
In anteprima ai fedeli lettori del blog (ma quali ?) giro la locandina del prossimo convegno internazionale di Bologna. Art director e copywriter, come sempre, Andrea Mondini.
C'è anche il contributo di Ferrara, naturalmente, soprattutto nella componente cinese dell'evento.
Io ci sarò (almeno sabato), spero di vedervi.
Seminario di diritto tributario cinese, terza edizione
C'è qualosa di nuovo nell'aria ... e viene da est
中国的银行体系和银行税收制度
Il credito d'imposta per i tributi assolti all'estero
Una piccola influenza del docente incaricato sabato ha permesso a marco Greggi di imperversare ancora una volta pressoché indisturbato nelle aule di via Belmeloro in Bologna
La nozione di residenza nel diritto tributario internazionale
Sono stato invitato a tenere una lezione al Master Berliri di Bologna in tema di residenza fiscale. Eccone l'esito.
dedico la lezione ai miei studenti di Ferrara e Rovigo che in questa settimana mi hanno visto poco e nella prossima, temo, ancora meno ...
Current International Taxation Law issues on company mobility within the EU
Riporto qui di seguito le slides usate oggi durante il mio intervento a Padova.
Ringrazio ancora Marcello Poggioli e Mauro Beghin per l'invito !
Anche se non riguardante il diritto tributario, segnalo questo interessante incontro a tutta la comunità dei miei lettori
C.so Ercole I° d’Este 44, 1° piano
Ferrara 24 novembre 2008 ore 15.30
FASCISMO e COMUNITA’ SLOVENA
direttore del Dipartimento di Scienze Giuridiche Giovanni De Cristofaro
presidente Anpi Ferrara Daniele Civolani
direttrice Istituto di Storia Contemporanea Anna Maria Quarzi
Intervento di Dunya Nanut, docente di storia del Liceo Scientifico sloveno Preseren di Trieste
Boris Pahor Scrittore italiano di madrelingua slovena. Le sue opere sono tradotte in francese, tedesco, serbo-croato, ungherese, inglese, spagnolo, italiano, catalano e finlandese. L'opera più nota è Necropoli, un romanzo autobiografico sulla sua prigionia a Natzweiler-Struthof..A giugno di quest’anno ha vinto il Premio Internazionale Viareggio- Versiliae e nel maggio del 2007 è stato insignito con la onorificenza francese della Legion d'onore. Opere tradotte in italiano: Srecko Kosovel, Studio Tesi, Pordenone 1993 Necropoli, trad. Ezio Martin, Edizioni del Consorzio culturale del Monfalconese, San Canzian d'Isonzo 1997 Il rogo nel porto, trad. Mirella Udrih-Merku, Diomira Fabjan Bajc, Mara Debeljuh, Nicolodi, Rovereto 2001 La villa sul lago, trad. Marija Kacin, Nicolodi, Rovereto 2002 Il petalo giallo, trad. Diomira Fabjan Bajc, Nicolodi, Rovereto 2004 Il petalo giallo, trad. Diomira Fabjan Bajc, Zandonai, Rovereto 2007 Letteratura slovena del Litorale: vademecum / Kosovel a Trieste e altri scritti, Mladika, Trieste 2004 Necropoli, trad. Ezio Martin, revisione di Valerio Aiolli, Edizioni del Consorzio culturale del Monfalconese, Ronchi dei Legionari 2005 Necropoli, trad. Ezio Martin, revisione di Valerio Aiolli, prefazione di Claudio Magris, Fazi Editore, Roma 2008
Con la collaborazione dell'Associazione IL FIUME di Stienta ( Rovigo)
Per una tutela conto la "Risorsa odiosa", II parte
Ecco gli ultimi 5 minuti della lezione del Prof. Belluzzi
AVVERTENZA AGLI SPETTATORI
Il budger prossimo allo zero che ho a disposizione per organizzare questi eventi mi impone scelte drastice in merito alel tecnologie impiegate per tener traccia degli stessi.
In particolare le registrazioni audio video, come quella in questione, sono state rese possibili grazie a software e connettività di terze parti (Ustream).
Da questo deriva che dal punto di vista qualitativo la connessione può risulatre lenta, oppure che il video non sia disponibile per alcuni periodi. Si tratta di malfunzionamenti che non costretto ad accettare a fronte della gratuità del servizio resto.
Per una tutela conto la "Risorsa odiosa", I parte
Ecco la prima parte del seminario tenuto dal Prof. Beluzzi in Rovigo
Frequenza al seminario del Prof. Belluzzi in Rovigo
Venerdì scorso si è tenuto in Rovigo il secondo seminario curato dal Prof. Belluzzi, e riguardante l'evoluzione storica dell'attività di accertamento in Italia.
Numerosa è stata la partecipazione, sia in aula che online (con punte massime di 30 persone che hanno seguito via internet e in diretta l'esposizione del Professore).
Questi gli studenti la cui presenza è stata registrata in aula.
ROSO CHIARA
BIASIOLI SILVIA
BARDELLA ALDO
MILAN RITA
FOGARIN SIMONE
BOVO GIULIANO
GESUATO LUCIA
MATTIOLO GRETA
MARAGNO GIORGIA
CORRADIN DANIELA
BOSCOLO "CEGION" ANDREA
RIGOLIN ROBERTO
BETTIO THOMAS
TALDO GIANLUCA
FURCI MADDALENA
CABIANCA LUCIANA
Le imposte di consumo all'indomani dell'unificazione. La tradizione, i progetti innovativi, le realizzazioni - PARTE II
Le imposte di consumo all'indomani dell'unificazione. La tradizione, i progetti innovativi, le realizzazioni - PARTE I
Primo seminario del Prof. Belluzzi
Oggi si è concluso il primo seminario tenuto dal Prof. Belluzzi in Ferrara, nell'anno accademico 2008 - 2009.
Questi gli studenti partecipanti di cui è stata registrata la presenza
Silvia Samaritani
Alberto Scheggi LM
Giulia Cantarella LM
Silvia Braghetta LM
Chiara Balest
Valentina Patroncini
Nicol Malaguti
Lilya Yakova
Borse di studio a Taiwan
Nella foto, la capitale Taipei
Segnalo ai miei studenti della specialistica (o della magistrale, ma al quarto o quinto anno) la possibilità di borse di studio non generosissime, ma di breve durata (un paio di mesi estivi), per studiare a Taiwan e magari apprendere i primi rudimenti del cinese.
la cosa è interessante perché non essendo di durata eccessiva, l'esperienza orientale può essere coniugata con un normale percorso di studi in Italia senza compromettere sessioni esami etc ...
Per ogni necessità non esitate(*) a contattarmi.
(*) Si fa per dire. In realtà, astenersi perditempo !
Vi comunico che oggi è arrivato il nuovo bando (scadenza 1 dicembre 2008) per TIROCINI presso il Senato. Sono 19 diversi profili. Copia del bando e di tutto quanto inviato sono presso la segreteria di Presidenza.
Pubblicato da Unknown a 17:16 3 commenti:
Questa volta allego un interessante articolo a firma di Vanni Cornero apparso sulla Stampa di oggi.
Naturalmente tutti i diritti sono riservati dall'autore e dall'editore.
«La Svizzera dovrebbe essere inserita nella lista nera dei paradisi fiscali». Questa dichiarazione del ministro delle finanze tedesco, Peer Steinbruck, è un po'la sintesi del «manifesto», con cui diciassette paesi dell'Ocse, capeggiati da Parigi e Berlino, dichiarano una lotta senza quartiere agli Stati compiacenti in fatto di tasse, convinti che le frodi e l'evasione fiscale costituiscano «un buco nero» della finanza con un forte impatto sull'economia mondiale. La prima richiesta è stata quella di aggiornare entro la metà del 2009 l'elenco dei paesi da mettere all'indice per la scarsa cooperazione sul fronte fiscale, in cui oggi figurano solo il principato di Monaco, Andorra e Liechtenstein.
Nella nuova lista dovrebbe esserci anche la Svizzera che non avrebbe fatto sufficienti progressi sul fronte del segreto bancario, così come Lussemburgo, Austria e altri. All'incontro a cui hanno partecipato Germania, Francia, Italia, Regno Unito, Belgio, Olanda, Norvegia, Svezia, Danimarca, Irlanda, Australia, Finlandia, Islanda, Giappone, Corea, Messico e Spagna non erano in effetti presenti, appunto, Svizzera, Lussemburgo e Austria.
Secondo l'Ong «Transparency International», i paradisi fiscali ospiterebbero 400 banche, due terzi dei fondi speculativi, due milioni di società fittizie che rappresentano 10.000 miliardi di dollari di asset finanziari. In particolare la Francia ritiene dal canto suo che l'evasione fiscale ogni anno privi l'erario di Parigi di una somma tra i 30 e i 40 miliardi di dollari.
Ma, oltre all'assedio del suo storico segreto bancario, la Confederazione elvetica deve anche vedersela con il vespaio suscitato dalla concessione di bonus e premi ai manager di Ubs, dopo che il colosso del credito è stato salvato dalla tempesta sul settore bancario internazionale a colpi di decine miliardi di aiuti statali (per la precisione 54, in dollari). Ora l'idea che Ubs preveda di distribuire in primavera 7 miliardi di franchi (circa 4,6 miliardi di euro) sotto forma di bonus al personale, dopo le perdite ai cittadini svizzeri proprio non va giù. Tanto che Eugen Haltiner, presidente della Commissione federale delle banche è giunto il momento di introdurre un sistema «bonus-malus»: i bonus ai dipendenti verrebbero bloccati per un determinato periodo e versati soltanto se le attività della banca proseguono positivamente per diversi mesi. E due giorni fa il quotidiano «Blick» ha pubblicato una lettera modello da inviare a Marcel Ospel, in cui si invita l'ex numero di Ubs a rimborsare i 44 milioni di franchi di bonus percepiti fino alla sua forzata partenza, nella primavera scorsa. Una richiesta sostenuta da diversi rappresentanti politici e, perfino, da alcuni esponenti del mondo economico.
Nel corso dell'ultima lezione abbiamo telegraficamente parlato delle
ONLUS, organizzazioni non lucrative di utilità sciale.
Abbiamo precisato che la ONLUS non è un soggetto a sé stante nel
nostro ordinamento giuridico, quanto piuttosto un "modo di essere" di
un associazione, cooperativa e così via.
Caratteristica della ONLUS è di coinvolgere soggetti socialmente
svantaggiati, sia come operatori che come destinatari del servizio.
La Cassazione recentemente sembra però aver detto qualcosa di più.
Secondo una recente giurisprudenza il supremo collegio sembrerebbe
aver dato il "via libera" alle ONLUS per produrre profitti: potranno
gestire attività non rivolte necessariamente ai poveri e quindi farsi
pagare. Resta fermo il limite della distribuzione degli utili. È
quanto affermato dalle sezioni Unite della Suprema corte che appunto,
con la sentenza n. 24883/2008, hanno respinto il ricorso dell'Agenzia
Per vostra curiosità personale allego qui il testo della sentenza,
lasciando inteso che esso NON deve essere studiato ai fini dell'esame.
NON si tratta di lavoro in più per voi, quanto piuttosto di un
arricchimento delle informazioni e della didattica nell'ambito del
NOTA: il testo della sentenza è stato inviato in allegato al messaggio di posta elettronica circolare a tutti gli iscritti al Corso
un paio di novità per i corsi di Ferrara e Rovigo
La lezione al Master di Bologna, in programma per questo martedì, è
stata posticipata.
Quindi martedì prossimo si fa regolarmente lezione a Ferrara, come da programma.
PER FERRARA E ROVIGO
Sto cercando di caricare online, in questo momento, TUTTE le
registrazioni di TUTTE le lezioni fatte lo scorso anno in un modo tale
che sia più semplice per voi effettuare il download.
se del caso, nel week end vi darò conferma del successo dell'operazione.
Lo faccio per quelli fra di voi che non hanno l'ADSL a casa e che a
Rovigo non possono ascoltare le lezioni dai PC.
The Study Abroad Office would like to keep you informed of what is happening in our office and with Study Abroad exchanges on a regular basis so we hope you will be interested to read the following news. Please also check our website which is updated regularly: http://www.leeds.ac.uk/studyabroad/
* Firstly, Liz Simpson is due to have a baby at the beginning of November so will be taking a year's maternity leave from October 17th. Helen Burdette will be taking over from Liz for the coming year and will be based in the Study Abroad Office. Helen will be contacting our 'worldwide' exchange partners shortly regarding exchange balances/numbers for 2009-10.
* Joana Ricardo joined the Study Abroad Team in August as a part-time member of staff, helping with advising outgoing students and also assisting Alison Hughes with incoming applications during our busier periods.
Admissions and application deadlines for students applying to Leeds:
* The application deadline for students wishing to study in Leeds from January (semester 2) is October 31st.
* We are pleased that the new application process for incoming students has been launched and the first round of students, applying for semester 2 of 2008-09, are using the system. Academic schools are starting to make decisions on students' module choices and 'confirmation of programmes' will be sent to the applicants shortly.
Please note: Students using the new application form need to select the accurate 'admission year' at the outset of the form. For example students applying for January 2009 start, should select the 2008-09 admission year rather than the 2009-10 admission year. Applicants who select the incorrect admission year will be contacted by email and asked to submit another application for the correct year so we can track it accurately.
* October and November are a busy time of year in the Study Abroad Office for events for outgoing students, past and future. On the 9th of October we held our Welcome Back Reception for students who studied abroad in 2007/08 where International Director Judith Lamie awarded the prizes for the Study Abroad competitions and students enjoyed a glass of wine and the opportunity to catch-up with each other after a year away. All of our students had a great year, so thank you for all of your hard work in helping to make our students' experiences a success!
* October is our peak time for getting out to departments to spread the word about Studying Abroad. Drop-in sessions in departments are well under way, giving students the opportunity to come along and chat with Study Abroad staff and former outgoing students. Our application deadline for outgoing students is November 28th after which we will begin the selection process and begin to send you details of the students who have applied to your respective universities for 2009-10.
We are looking forward to another busy year in Study Abroad and working with all of our partners, and we hope that you will enjoy being part of our exciting exchanges!
The Study Abroad Team.
Tel: +44 (0) 113 343 4354
Fax: +44 (0) 113 343 4968
www.leeds.ac.uk/studyabroad/
Oggi nell'aula magna della nostra madre degli studi, l'alma mater studiorum di bologna, si è svolta la giornata celebrativa della giustizia tributaria, con interventi di senatori e deputati (in rigorosa par condicio di schieramenti), giudici di cassazione e di merito, della corte costituzionale.
Insomma, un evento mostre di grande impatto mediatico e di interesse.
Qui sopra vedete tuttavia la parte che mi ha coinvolto di più, non tanto le relazioni degli augusti invitati (una volta tanto) quanto il coro dell'Alma, in tutto il suo splendore.
Dedico questo post a tutti i masteristi che c'erano. E che hanno aspettato.
... è stato lui infatti a segnalarmi di leggere con attenzione il D.l. 155 del 9 ottobre 2008. Quello, per intenderci, che getta le basi per il possibile salvataggio di banche italiane attraverso una loro ricapitalizzazione da parte dello sttao.
L'idea di usare il "pubblico" come dice Tremonti, è seducente, ma leggete l'estratto che Nicola ha evidenziato, e vedrete che cosa intende per pubblico.
Che sono onorato: ma ce la vedete voi l'Università di Ferrara che salva l'Unicredit dalla bancarotta ?
Raccomando agli studenti la consultazione del CALENDARIO delle lezioni che sto condividendo con loro attraverso l'applicazione CALENDAR di mydesk unife.
Si tratta di un calendario riservato, disponibile ai soli studenti.
Si sono tenuti nella scorsa settimana due seminari sulla fiscalità russa, esposta con metodo comparato dal Prof. Vinnitskiy e dal sottoscritto.
Questi qui elencati sono gli studenti di Ferrara che hanno partecipato all'iniziativa:
jacopo mazzanti
silvia francesca rossetti
lara fabbretti
ylenia prati
giorgia sparapan
andret sarti
Questi invece quelli di Rovigo:
laura alciati
greta mattiolo
isabella furin
maddalena furci
paola sanson
lucia gesuato
claudia baruffa
ilaria filon
LA LEZIONE E' STATA RIMOSSA SU RICHIESTA DEL RELATORE
THE LESSON HAS BEEN DELETED UPON REQUEST
La seconda lezione del Prof. Vinnitskiy è adesso online per tutti gli studenti dell'UNIFE e per i curiosi "altri".
Tranne che per gli ultimi 5 - 10 minuti, questa lezione è sostanzialmente una riedizione di quella già tenuta in Ferrara. la duplicazione (parziale) è dovuta ovviamente al fatto che gli studenti erano diversi.
Prossimamente online anche le slides del Professore e i suoi appunti, che saranno pubblicati in Ferrara.
Ecco la prima lezione di diritto tributario russo tenuta in Ferrara.
Mi ha scritto una gentile studentessa dell'Università di Roma. deve scrivere una tesi di laurea sulla fiscalità della federazione russa e mi ha chiesto materiali e una sintesi dell'intervento.
Eccolo in formato integrale.
Per le lezioni di diritto tributario cinese ho richiesto copia della documentazione da parte di laureandi alla Bocconi e alla LUISS. Quando questo accade, vuol dire che una università di provincia (nel senso buono del termine) è diventata, per particolarissimi aspetti, punto di riferimento a livello nazionale.
Siamo sul tetto del mondo, e neppure ce ne accorgiamo. Per le nostre attività non otteniamo il supporto di nessuno, né della città, né della provincia, né di Assindustria / Unindustria né di associazioni di categoria, né di camere di commercio, né di ordini professionali, né banche.
Allora, quando le cose vanno bene, c'è ancora più soddisfazione, perché il merito è tutto di UNIFE. E dei suoi studenti. Rassegnatevi a essere i migliori.
Il credito d'imposta per i tributi assolti all'est...
La nozione di residenza nel diritto tributario int...
Current International Taxation Law issues on compa...
Per una tutela conto la "Risorsa odiosa", II parte...
Frequenza al seminario del Prof. Belluzzi in Rovig...
Le imposte di consumo all'indomani dell'unificazio...