Tax levies and legal certainty: hendiadys or oxymoron?
On 1 August 2023, Marcello Poggioli, University Professor of International and Italian Tax Law (University of Padova) discussed recent developments in the Italian domestic legislation and in EU law regarding the introduction of a general anti-avoidance clause (GAAR). A key focus of the discussion was whether the codification of the clause and of its procedural aspects may actually lead to a higher degree of legal certainty (and of tax fairness) in tax obligations.
View the seminar recording
About the speakers
Marcello Poggioli is University Professor of International and Italian Tax Law at the University of Padova. He holds a Doctor of Philosophy (Ph.D.) in European Tax Law from the University of Bologna (Alma Mater Studiorum) and is a tax lawyer admitted before Italian Supreme Courts, chartered accountant and auditor.
The Hon Tony Pagone AM KC retired from the Federal Court of Australia where he had been the national co‑ordinating judge of the Taxation National Practice Area. Before his appointment to the Federal Court he was a judge of the trial division of the Supreme Court of Victoria and had been the judge in charge of the Commercial Court of that Court. He graduated from Monash University in 1979 with a Bachelor of Laws and from Cambridge University with a Master of Laws in 1983. In 2014 he was awarded an LLD from the University of Melbourne for his research and published work on anti‑tax avoidance provisions.