Pierpaolo is an Italian High Court Counsel (Rome Bar, 1992). He is an experienced international tax law practitioner as well as an academic. Pierpaolo graduated top of his class from Guardia’s military academy in Italy in 1987. He graduated from Pavia’s Law School with Prof. Giulio Tremonti in 1989, with concentration in corporate taxation. Pierpaolo obtained his postgraduate dual degree (LL.M. - International Tax Program) at NYU, with Prof. Paul McDaniel in 2002. Pierpaolo is a retired Brigadier General from the Italian Guardia di Finanza ,with both outfield and headquarters experience. He is a senior permanent official of the European Commission, where he covered several positions at the Secretariat General, the Anti-Fraud Office, DG Competition and eventually the Legal Service, where he currently works as Senior Legal Expert in the Antitrust and Merger Control Team. In addition to specializing in international taxation and competition law, Pierpaolo worked for a number of years in the fields of agriculture law, fraud prevention and cross-border criminal cooperation.
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State aid and preferential tax regimes for financial holdings - The Luxembourg’s Exempt 1929 Holdings case* Taxation and the competitive structure of financial services markets ong> “Traditional” financing has changed considerably in the past century and traditional lending institutions (banks) (...)
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"Commission requests phasing out of Spain’s export related tax incentives"* On 22 March 2006 the Commission proposed, pursuant to Article 88(1) of the Treaty, appropriate measures to Spain with a view to abolishing the tax incentives in favour of Spanish companies investing abroad. Spain was (...)
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"The Italian tax premium in favour of newly listed companies and the notion of selectivity relative to direct business taxation"* Background A recent negative decision by the Commission of 16 March 2005 on an Italian State aid scheme providing generous business tax incentives in favour of (...)
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Le principe ne bis in idem dans l’UE limite la capacité des autorités compétentes de poursuivre ou de punir le même accusé pour une même infraction pénale plus d’une fois. Cette protection s’applique aux amendes de concurrence en raison de leur caractère punitif et dissuasif ainsi que de leur gravité. (...)
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