Curriculum

Curriculum

Personal information 
First name /Surname: Ludovico Nicòtina
Professional Address: Department of Political and Juridical Sciences (SCIPOG) - University of Messina, Messina (ME) – Italy 
Telephone: @-mail: lnicotina@unime.it  
Nationality: Italian - First language/mother tongue: Italian. Other languages: English and Spanish
Current Academic Position: Associate Professor on Tax Law at Department of Political and Juridical Sciences, University of Messina, Scientific Disciplinary Sector (SSD): Tax Law – IUS/12, ISCED 0421, 12D.
Other qualification and Work experience:   
- Lawyer admitted to the Bar Council of Messina.
- Member of the Scientific Committee of the Ph.D school in Juridical Sciences, Department of Law, University of Messina.
- Member of the Quality team, BD in Political science administration and services, University of Messina.
- Member of the Italian Association of Professors and Scholars of Tax Law (AIPSDT).
- External referee ANVUR, for Tax Law SSD IUS/12-D2.
- Aggregate member of “Accademia Peloritana dei Pericolanti”, University of Messina.
- Member of the Editorial Board of the “Accademia dei Pericolanti” Journal, for the Legal, Economic and Political Sciences Class.
- Referee on the arbitrators lists of the Arbitration Court Chamber of Commerce of Messina.
Fields of research:
Author of several articles, printed on specialized magazines, and of monographs about Tax law and Tax Procedural Law. Took part at several congresses ad conferences and teaches in Ph.D, Master and Professional development for lawyer, accountants and members of tax courts.
Scientific and research activity mainly encompassed on following areas:
Tax Procedural Law;
International Income Tax Law;
Eu tax law, globalization effects and role of the European court of justice in tax cases.
 Availability of tax credit;
Tax law and abuse of rights, limits of tax avoidance, relationship between domestic tax system and tax treaties;
ADR (alternative dispute resolution) on tax procedure;
Tax system of arbitration and mediation;
Relationships between criminal, civil and administrative jurisdiction and tax jurisdiction;
Notifications in the tax process and in tax proceedings.
Radio-television fee
Particular forms of fiscal responsibility
 Education degrees:    
- Degree in Law, graduated with honors, 110/110 summa cum laude, and the right to publish the Thesis: «La natura giuridica del provvedimento di omologazione giudiziale: implicazioni di ordine sostanziale» (Legal nature of Court approval: substantial implications) University of Messina.
- 2002, PH.D scholarship winner in Tax Law Company Income Tax in the Eu, University of Messina, Faculty of Economy.
- 2003, “Cultore” of tax law at the University of Messina (adjunct professor, teaching assistant as honorary fellow expert on Tax Law)
- 2003 Member (co-investigator) of the Athenaeum research group project (PRA) La tutela cautelare in ambito tributario (Precautionary measures in tax trial).
- 2004, Member of the inetruniversity research group, “Aspetti procedimentali del concordato preventive” (The arrangement with creditors, procedural aspects).
- 2005, Ph.D, Company Income Tax in the Eu, thesis: «Il regime di tassazione dei dividendi e di participation exemption» (Dividends taxation and participation exemption), University of Messina.
- 2006, Ph.D Postdoctoral Fellowship awarded, Company Income Tax in the Eu, University of Messina.
- 2008, Responsible and principal investigator in the Athenaeum research group project (PRA), La non contestazione nel processo tributario (Non challenge principle in tax procedural law).
- 2009, Researcher of Tax Law, hired by University of Messina, Faculty of Economics – University of Messina.
- 2012, Anassilaos, prize for the research, under the patronage of Senate, Chamber of Deputies and Presidency of the Council of Italy.
- 2021, Licensed Associate Professor, Tax Law competition sector IUS12-D2, ASN 2018-2020.
- 2022, Associate Professor, for the Sector 12/D2 – Scientific Disciplinary Sector IUS/12 (Tax Law), at the Department of Political and Legal Sciences of this University with a full-time contract.
Other assignments:
- 2009/2012, Dean’s Delegate to the management and administration of legal affairs, of Economics – University of Messina
- 2009/2012, Dean’s Delegate to the Economic Faculty library services, University of Messina.
- 2011, member of the selection boards for the award of teaching contracts.
- 2011, member of the Selection Board for the permanent recruitment of 2 employees in the administrative management area, category D, economic position D1, experts in the field of general accounting and salaries, at the University of Messina (D.D. No. 431 of 11/02/2011). 2011/2012, alternate member of the Commission for the Italian language test for foreign students, for the academic years 2011/2012 and 2012/2013 (prot. nn. 2012, member of the Selection Board for Mobility, (D.D. No. 3003 of 17/12/2012).
- 2012, president of the university polling station for the 2012 election round of the University of Messina (prot. n. 68623/2012).
- 2010/2013, Member of the Scientific Committee of the PhD, in Economics, Statistics and Tax Law, Faculty of Economics, University of Messina.
- 2010/2013, Member of the Scientific Committee of the Ph.D, in Economics, Statistics and Tax Law, Faculty of Economics, University of Messina.
- 2012/2013, examination commissioner for the qualification to the profession of lawyer.
- 2015/2016, member of the tender committee for the ordinary and extraordinary maintenance works on University’s real estate, urban location pole.
- 2015/2016, member of the Tender Committee for the extraordinary maintenance of the elevations of the "F" building in the University Central complex, Headquarters of the Administrative Department Organization and Management of Human Resources and the Administrative Department Organization and Management of Financial Resources, (D.D. No. 3142 of 28/12/2015). 2015/2016, Member of the Tender Committee for the ordinary and extraordinary maintenance of the university real estate - urban headquarters (D.D. n. 269/2016, prot. n. 6529 of 2 February 2016).
- 2016/2017, Member of the Commission for the comparative selection procedure for titles aimed at awarding n.2 scholarships for post-graduate research activities under the agreement concluded by the Department of Political and Legal Science with the Department Regional Sport and Entertainment Tourism of the Sicilian Region and the Consortium for the development of cultural tourism for Sicily, for the project of excellence (art. 1 paragraph 1228 L. n. 296/2006) (prot. n. 40138 of 30 May 2017).
- since 2016, member of the Quality Assurance Management Group (AQ) of the Bachelor of Science in Political Science, Administration and Services (L16 - L36), SCIPOG Department, University of Messina.
- since 2018, member of the Editorial Committee of the online magazine of the Peloritana Academy of Pericolanti, for the class of Legal, Economic and Political Sciences.
- 2020/2021, member of the Department Commission of political and legal science for the selection of a long list for the conferral of n. 100 assignments for tutoring service for educational and integrative activities for the needs of students with disabilities /DSA for the a.y. 2020/2021 first- and second-time frame.
- 2021, member of the V sub-commission of examiners of the state exam for authorisation to practice the legal profession, in the district of the Court of Appeal of Messina, decree of the Ministry of Justice April 13, 2021 (prot. n. 0053252 del 22 aprile 2021). 
- 2021, member of the sub-commission for the public selection, on qualification and exam, for the permanent employment of n. 6 staff units category C, economic position C1, administrative area with full-time employment relationship, to meet the needs of the University of Messina (D.D. prot. n. 00809929 del 24/6/2021).
- 2019/2022, - Supervisor Responsible for the website of the SCIPOG Department of the University of Messina.
- 2019/2022, effective member of the Disciplinary Board of the University of Messina.
- 2019/2022, professor PCTO school of the Department SCIPOG of the University of Messina.
- 2022, member of the commission of evaluators of the Ph.D. in "Il diritto dei servizi nell'ordinamento italiano e europeo", XXXIV cycle, at the University of Naples "Parthenope".
Lecturing and educational activities:
Ordinary Teaching Activity  
He is doing and has done, since 2009, ordinary teaching activities at the
- Departments of Law, Economy, Political and legal science of the University of Messina;
- Forensic school of the District of Messina “in memoria di Angelo Falzea”;
- Specialization school for legal professions “E. Silvestri” of Messina;
- PhD in legal sciences, of the Law department of the University of Messina;
- The professional refresher and training courses, organized by the professional associations of lawyers, accountants and tax judges and for the arbitrations chambers of Mantua and Messina.
- Master, degree level M2, on Tax Law “L. Einaudi”, Departmentes of Legal science, University of Rome, “La Sapienza”.  
Specifically at the University of Messina: 
- Since 2003, Chairman or component of the Examination Committees of tax law and tax procedural law
- 2009/2010, Professor of Diritto Tributario C.A. 6 CFU (Tax Law Advanced Level), Curriculum Management of Agribusiness (LM-77), Faculty of Economics – University of Messina
- 2010/2013, Professor of Diritto Processuale Tributario 6 CFU (Tax Procedural Law), Curriculum Economy and Law (LM-56), Faculty of Economics – University of Messina
- 2012/2013, Professor of “Diritto Tributario” (Tax Law) 4 CFU, Advanced Course in Statistics and Financial Sciences (LM83), SEAM Department, Department of Economic, Business and Environmental Science and Quantitative Methodologies, University of Messina;
- 2012/2013, Aggregate Professor of “Istituzioni di Diritto Tributario” (Tax Law Institutions) 2 CFU, Economic Sciences - Curriculum “Tourism and Environmental Economics” (L33), SEAM Department, Department of Economic, Business and Environmental Science and Quantitative Methodologies, University of Messina.
- 2013/2015, Professor of “Istituzioni di Diritto Tributario” (Tax Law Institutions) 4 CFU, Economic Sciences - Curriculum “Tourism and Environmental Economics” (L33), SEAM Department, Department of Economic, Business and Environmental Science and Quantitative Methodologies, University of Messina.
- 2012/2018, Chairman of the Examination Committees for the following disciplines, which are being decommissioned:
 Diritto tributario (Tax Law), BD in Statistics and Financial Sciences (LM83), Department of Economy, University of Messina;
 Diritto Processuale tributario (Tax Procedural Law), BD in Management Consulting and Profession, Department of Economy, University of Messina ;
 Diritto processuale civile (Civil Procedural Law), in all degree course (LM83, L21 and L123), Department of Economy, University of Messina;
 Diritto processuale fallimentare (Procedural law and bankruptcy),  , Department of Economy, University of Messina .
- 2014/2017, Assistant Professor of Diritto Processuale tributario (Tax Procedural Law), (LM-77), Department of Economy – University of Messina.
- since 2014, Assistant Professor of  Diritto tributario (Tax Law), BD in political science administration and services, SCIPOG Department, University of Messina (L16).
- since 2016, Assistant Professor of  Diritto tributario (Tax Law), BD in Management, Department of Economy, University of Messina.
- since 2016, Assistant Professor of  Diritto tributario (Tax Law), BA in Labor Consultant and Juridical Services (L-14), Department of Law, University of Messina.
- since 2016, Assistant Professor of  Diritto tributario (Tax Law), degree course in law (LMG01), Department of Law, University of Messina.
- From may the 1th until may the 5th, 2017, Visiting Professor, Erasmus mobility project for teaching, funded by Consorzio National HEI degli Istituti di Istruzione Superiore, Universidad de Jaén, Spain.
- 2017/2018, Professor of  Diritto Processuale tributario (Tax Procedural Law), (LM-77), Department of Economy – University of Messina.
- 2018/2021, Professor of  Diritto Tributario (Tax Law) degree course in law (LMG01), detached plant Priolo Gargallo, Department of Law, University of Messina.
Maior Publications
Monographs
2020, La difesa tecnica nel processo tributario (Technical Defence in the tax trial), Collana Il Diritto Tributario, Milano, Cedam – Wolters Kluwer, Isbn: 978-88-133-6888-3.
2016, Il canone di abbonamento alla televisione (The Italian Television Subscription Fee), Collana Saggi di diritto tributario, Roma, Aracne, Isbn: 978-88-548-9796-0.
2012, Il regime di tassazione dei dividendi e di participation exemption (Dividends taxation and participation exemption), Messina, Edas, Isbn: 978-88-7820-397-6.       
2008, Contributo allo studio dell'arbitrato in materia tributaria (Contribution to the study of arbitration in tax matters), Messina, Edas, Isbn: 978-88-7820-287-8.
2008, L'ampliamento della giurisdizione tributaria ex art. 2 d.lgs. n. 546 del 1992: un'interpretazione costituzionalmente orientata (Fiscal Courts' jurisdiction, a constitutional interpretation), Messina, Edas, Isbn: 978-88-7820-286-X.
Maior Scientific Publications, in peer review, with international or national relevance      
2021, Sul diritto del Fisco di ottenere le spese di difesa, in caso di vittoria, anche se difeso in giudizio da propri dipendenti, pp.581-612, in Rivista di Diritto Tributario - Issn: 2499-2569 - vol. XXXI, n. 6/2021. (About tax authority’s right to obtain the defence costs, in the case of victory, even if defended in court by their employees.)
2021, Bonifico bancario a favore del coniuge e imposta sulle donazioni: la Cassazione conferma una discutibile interpretazione dell’art. 56-bis D.Lgs. n. 346/1990 in tema di tassazione delle liberalità informali, pp.1-12, in Rivista di Diritto Tributario on line - ISSN:2499-2569, coautore Prof. G. Ingrao. (Bank transfer to the spouse and gift tax: the supreme court of cassation confirms a discussible interpretation of art. 56-bis D.Lgs. n. 346/1990, about taxation of informal donations).
2021, Criticità in merito alle tutele esercitabili dal notaio e dalle parti contraenti nel contesto dell’applicazione dell’imposta principale di registro (Several questions about the legal actions and the subjects which are entitled to act them as consequences of notarial fiscal responsibility for the payament of the register tax), in Rivista di Diritto Tributario, n. 1/2021 - Issn: 2499-2569.
2020, È ammissibile l’impugnazione dell’accertamento originario in caso di mancato perfezionamento dell’adesione non solo in presenza di vizi della procedura (Appeal against the tax assessment notice which are resulting from the non-mandatory tax settlement procedure must be admitted not only in the event of non-payment of the sums due to defects in the non mandatory procedure), in Rivista di Diritto Tributario on line - Issn: 2499-2569.
2020, Osservazioni in tema di responsabilità fiscale dei notai per il versamento dell’imposta di registro: natura giuridica e limiti della responsabilità (About notarial fiscal responsibility for the payment of the register tax: juridical nature and limits), in Rivista di Diritto Tributario, n. 6/2020 - Issn: 2499-2569.
2019, La difesa dell’Agente della riscossione tra continuità processuale e patrocinio dell’Avvocatura - Difesa in terzo grado dell’AdEr successore ope legis di Equitalia (The collection agent defense, between necessity of traial continuity and possible defense by Legal State attorney), in GT – Rivista di giurisprudenza tributaria, n. 4/2019, pp.328-333, Issn: 1591-3961.
2018, Incarico difensivo e limiti della rimessione dalla CTR alla CTP nel processo tributario (Defensive assignment and limits of the remittance from the CTR to the CTP in the tax traial), in GT – Rivista di giurisprudenza tributaria, n. 7/2018, pp.599-607, Issn: 1591-3961.
2018, La sostenibile ragionevolezza della sanatoria nelle ipotesi di obbligo di assistenza tecnica nel processo tributario (The dispute about the regularization of defensive assignement in tax trial), in Diritto e Pratica Tributaria, dottrina, vol. LXXXIX, n. 1/2018, pp. 322 - 362, Issn: 0012-3447.
2016, La natura giuridica atipica della responsabilità fiscale dei liquidatori, tra problemi e incertezze «vecchie e nuove» (The juridical nature of liquidators fuscal responsibility, between old and new problems still unsolved), in Diritto e Pratica Tributaria, vol. LXXVII - n. 1, pp. 139 – 164, Issn: 0012-3447, Id: 11570/3080727.
2014, Il contraddittorio tributario in funzione deflattiva: una “premessa/promessa” che non può essere tradita, (Audi alteram partem in tax proceedings as a tool for reducing tax trials: an unbetrayable “premise/promise”), in Rivista Trimestrale di Diritto Tributario, Tax Law Quarterly, n. 2/2014, pp. 415 – 453, Issn: 2280-1332.
2013, In tema di agevolazioni fiscali per la mediazione civile e commerciale (Reflections on tax incentives in order to promote mediation in civil matters), in Tax Law Quarterly, 1/2013, pp. 55 – 80 – ISSN: 2280-1332, ID: 2513426
2011, Le interferenze tra processo tributario e processo penale: pregiudizialità, autonomia o coordinazione critica (The interferences between the tax process and criminal process: autonomy or critical coordination), Rivista di Diritto Tributario, vol. XXI, ottobre 2011, n. 10/2011, pp.453 – 489 - ISSN 1121-4074, ID: 1917825
2011, Silenzio e diniego di autotutela: considerazioni su impugnazione e risarcimento del danno (Silence and denial of self-defense: considerations on appeal and compensation), Rivista di Diritto Tributario, vol. XXI, gennaio 2011, n. 1/2011, Parte I, Dottrina pp. 71 - 100 - ISSN: 1121-4074, ID: 1904900
2010, Irregolarità e inesistenza della notifica di atti tributari sostanziali: note a margine della sentenza n. 4760/2009 e recenti orientamenti della Suprema Corte di Cassazione (Irregularities and absence of notification of substantial tax acts: recent guidelines of the Supreme Court of Cassation), Rivista di Diritto Tributario, vol. XX - luglio agosto 2010 n. 7-8, pp. 847 - 880 ISSN: 1121-4074, ID: 1902304.
2009, In tema di notifica nel procedimento e nel processo tributario (Notifications in the fiscal proceedings and tax traial), Rivista di Diritto Tributario, vol. XIX – settembre 2009 n. 9, pp. 733 - 756 ISSN: 1121-4074, ID: 1899772.
2008, L'ampliamento della giurisdizione tributaria ex art. 2 d.lgs. n. 546 del 1992: un'interpretazione costituzionalmente orientata (The new jurisdiction of Fiscal Courts: a constitutional interpretation), Diritto e Pratica Tributaria, vol. LXXIX - n. 1, pp. 151 - 222 ISSN: 0012-3447, ID: 1838159.
2006, Il Regime fiscale dell'arbitrato (Taxation on arbitration), Diritto e Pratica Tributaria, vol. LXXVII - n. 3, pp. 515 - 576 ISSN: 0012-3447, ID: 1838160.
Other publications are available in the University catalog.