Paolo Puri

- Associate Professor of Tax Law (IUS/12) at the University of Sannio – Benevento (Italy).

- Winner of IPOST award for Legal research and studies 2004-2005
- 7.12.1988: Graduated maxima cum laude in Law at University of Rome "La Sapienza" with a thesis in Tax law "Atti preclusivi e prestazioni imposte nei contributi previdenziali e nelle imposte" (supervisor prof. Andrea Fedele).
- Admitted to the Italian Bar from 14.1.1993.

PROFESSIONAL EXPERIENCE
- 1990-1993: worked as a tax lawyer for Trivoli Lawfirm - Rome;
- 1993-1996: woked as independent legal and tax counsel;
- 1997: worked part-time as a taw lawyer for Studio Tributario Amministrativo Internazionale (member of Price Waterhouse);
- 1998-2001: worked as independent legal and tax counsel and from the 1st september 1999 worked as off counsel of Studio Associato Legale Tributario (associated with Ernst & Young International)
- 2001-2007: works as independent tax counsel (consultancy to companies, public authorities, banks, pension funds; litigation) and business law counsel (with specific reference to contracts, arbitration and legal opinions).
- 2008-2015: Founding partner and head of the Rome office of Miccinesi e Associati - Studio Legale Tributario
- 2015-2020: Founding partner of Studio Legale Tributario PURI, BRACCO, LENZI e Associati
- 2020-present: Founding partner of Plusiders Studio Legale e Tributario. In particular - in addition to serving as an auditor in companies in the pharmaceutical sector (Baxter S.p.A., Baxter World Trade), automotive (Jaguar Land Rover S.p.A.), and energy (Kuwait Petroleum Italia, Energas S.p.A.) - he provides or has provided legal and tax advice to multinational groups, Ministries (MEF, MATTM) and has been appointed by public bodies (National Council of Notaries, National Council of Accountants, A.C.I.) and foundations (National Fund of Notaries, WB Foundation).

PROFESSIONAL AND SCIENTIFIC ASSIGNMENTS
- Member of the editorial board of Rivista di diritto tributario.
- Coordinator of the tax law chapter of Rivista del Notariato.
- 1992-1995: Member of the Advisory Board of Centro Nazionale delle Ricerche about "I modi di formazione della legge", with chairman Prof. Avv. Victor Uckmar.
- Since 1993: Member of tax law studies Committee of Consiglio Nazionale del Notariato.
- 1994-2001: Member of tax law studies Committee of Consiglio Nazionale dei Ragionieri.
- 1995-1996: Legal Counsel of Italian Ministry of Finance Prof. Avv. Augusto Fantozzi.
- Bruxelles 13 march 1996: Italian delegate (Ministry of Finance) at Atelier sur la simplification de la fiscalité .
- Member of the Advisory Board of Consiglio Nazionale delle Ricerche - Consiglio Nazionale del Notariato for the Bill of Parliament about "Patto di famiglia" (1993).
- Member of the Ministry of finance Committee for the reorganization of registration tax offices (1997);
- 1997-1998: Assignment of Italian Ministry foreign commerce for a legal research about Tax allowances for foreign commerce;
- 1999-2001: Chairman of A.I.S.A.P. (Associazione Italiana delle Società ed Enti di servizi per i Fondi pensione) tax law commission.
- 2008: Chairman of Board of Internal Auditors Acciona Eolica Cesa Italia S.r.l.; member of Board of International Auditors Baxter S.p.A. and Baxter Manufacturing S.p.A..

TEACHING AND DIDACTIC EXPERIENCE
Associate Professor of Tax Law he was Professor in the following University and postgraduate schools:

1) University of studies of Tuscia (Viterbo) – Facolty of Economy
- Academic years 2003-2004, 2004-2005, 2005-2006, 2006-2007: Professor of tax law.

2) University of Neaple “Parthenope” – Law faculty
- Academic years 2001-2002: Professor of tax law.

3) University of Rome "La Sapienza"
- Cooperation to the drawing up of Prof. A. Fantozzi tax law handbook Diritto Tributario, (Torino, 1997).
- Since 1990: Tutor of tax law students for the preparation of degree thesis.
- Academic years 1993-1994-1995-1996-1997-1998-1999: Lecture about “the taxation of employment income”.
- Academic year 1993-1994: Lectures about tax law litigation at the University of Rome “La Sapienza” ’s law faculty as substitute for Prof. A. Fedele.

4) University di Perugia – D.U.E.C. di Terni
- Academic years 1998/1999, 1999/2000 e 2000/2001: Professor of tax law.
- Perugia 19 may 1999: workshop about tax litigation entitled “L’istruttoria nel processo tributario” organized by the University of Perugia and the University of Camerino. Presentation about I singoli mezzi istruttori e l’esclusione del giuramento e della prova testimoniale
- Camerino 2 june 1999: workshop about tax litigation “Il giudice e le parti nel processo tributario” organized by the University of Perugia and the University of Camerino. Presentation about L’individuazione delle parti e la capacità di stare in giudizio

5) University of Bari – postgraduate school
- 15 july 2002: Workshop about the taxation of pension funds.
- 2003: Visiting Professor of social security system tax law.

6) Scuola Centrale Tributaria "Ezio Vanoni"
- May and june 1995: 10 hour postgraduate course about the taxation of employment income entitled "I redditi di lavoro dipendente".
- April 1996: 3 hour postgraduate course about the taxation of business income entitled "Le fattispecie controverse del reddito d'impresa - gli oneri di utilità sociale".
- June 1996: 5 hour postgraduate course about the taxation of employment income entitled "I redditi di lavoro dipendente".
- June 1996: 3 hour postgraduate course about the taxation of miscellaneous incomes entitled "I redditi diversi - le fattispecie prive di intento speculativo";
- March – july 1998: 4 postgraduate basic courses about taxation of incomes entitled “Le categorie reddituali” and “Il reddito d’impresa, l’IRPEG, l’IRAP e la DIT”.
- June 1996: 8 hour postgraduate course about the taxation of investment income entitled “I redditi di capitale”.
- Milan, october 2001: 4 hour postgraduate course about the taxation of business income entitled “I redditi d’impresa – i componenti negativi del reddito”.

7) University of Lecce
- 1998: Workshop about Registration, inheritance and gift taxes for the postgraduate school tax law at University of Lecce.
- 1999: Workshop about Mergers and acquisitions - fiscal aspects for the postgraduate school tax law at University of Lecce.

8) Various organizations.
- Rome, 15 December 1994: Workshop about "Investment income" at postgraduate school CEIDA SRL.
- Rome, 25 January 1995: Workshop about "Merger and acquisition" at postgraduate school CEIDA SRL.
- Rome, 5 April 1995: Workshop about "Merger and acquisition" at postgraduate school CEIDA SRL.
- Rome, 3 May 1995: and 11 july 1997: Workshop about "Investment income" at postgraduate school CEIDA SRL.
- Milan, 22 April 1997: Lecture at the meeting about “Pension funds” organized by GAUS.
- Cosenza, 11 september 1997: Lecturer at the meeting about “Pension funds” organized by CISL FISASCAT and DIAGRAM APS.
- Rome, 16 June 1998: Lecture entitled “I profili tributari dell’introduzione del lavoro interinale in Italia”, at the meeting about temporary working organized by Temporary S.p.A..
- Milan, 15 December 1999: Lecture entitled “I poteri sanzionatori in materia di IRAP ed i nuovi termini per il ravvedimento operoso”, at the meeting about “Il nuovo decreto correttivo dell’IRAP” organized by PARADIGMA S.r.l..
- Milan, 22 February 2000: Lecture at the meeting “Le agevolazioni fiscali alla quotazione in borsa” organized by FORMAT S.r.l..
- Rome, 24 February 2000: Lecture at the meeting about the taxation of stock options “La nuova disciplina fiscale delle stock options”, organized by FORMAT S.r.l..
- Florence, 14 June 2000: Lecture at the meeting about pension funds “Fondi pensione aperti e preesistenti – la nuova fiscalità e le soluzioni organizzative”, organized by Monte dei Paschi di Siena and DIAGRAM APS S.p.A.,
- Academic year 2000: Visiting Professor at postgraduate master organized by ISRIM of Terni;
- Palermo, 23 September 2000: Lecture at the meeting about the taxation of the “Sistemazioni patrimoniali contrattuali in funzione successoria” organized by Associazione Notarile Siciliana.
- Florence, 31 march 2001: Lecture at the meeting about the Reformation of Inheritance and gift tax organized by Consiglio Notarile della Toscana; lecture entitled “Trasferimenti di aziende e partecipazioni sociali”.
- Milano, 4 July 2001: Lecture at the meeting about pension funds “La nuova fiscalità dei fondi dopo il D.Lgs. n. 47/2000 – Aspetti controversi”, organized by GAUS.
- Parghelia (VV), 30 july 2001: Lecture at the meeting about I profili fiscali delle Società tra professionisti, Convegno organized by Comitato Notarile delle Calabrie.
- Academic year 2001: Visiting Professor at Ernst & Young Business School Master International tax law.
- Milan, 14-15 February 2002: Lecture at the meeting about “La nuova disciplina sull’affrancamento delle partecipazioni ed il riassetto dei patrimoni mobiliari – Il valore periziato e i poteri di accertamento dell’amministrazione finanziaria” organized by PARADIGMA S.r.l..
- Parghelia (VV), 5-6 June 2002: Lecture at the meeting “Di padre in figlio: il passaggio generazionale dell’azienda” organized by Comitato Notarile delle Calabrie.
- Perugia, 16-17 May 2003: Lecture entitled “Nuova corporate governance e sanzioni tributarie” at the meeting about The reformation of company law – the new corporate governance organized by Centro Studi Giuridici e Politici della Regione Umbria.
- Rome-Lido di Ostia, September - December 2003: Visiting Professor of tax law at the Corso di qualificazione professionale per capitani della Guardia di Finanza.
- Brindisi, 28 November 2003: Lecture entitled “La tassazione dei redditi da attività finanziaria” at the meeting about the reformation of tax legislation “La riforma fiscale” organized by Unione Giovani Dottori Commercialisti and UGDC Puglia e Basilicata.
- Reggio Calabria 21 February 2004: Lecture about the reformation of tax legislation “La riforma fiscale” at the meeting organized by Comitato notarile delle Calabrie.
- Rome, 12 April 2005: Lecture entitled “Profili fiscali dei Fondi Immobiliari” at the meeting about the the finance of real estate “L’evoluzione della finanza immobiliare” organized by Milano Finanza.
- Salerno, 20-21 May 2005: Lecture entitled “La scelta del tipo sociale e il sistema fiscale” at the meeting about the taxation of companies “La scelta del tipo sociale tra riforma societaria e sistema fiscale” organized by Comitato Notarile della Regione Campania,.
- Rome, 13 June 2005: Lecture at the workshop about pension funds “TFR e Previdenza complementare – Profili fiscali” organized by Business International.
- Palermo 16 June 2006: Lecture entitled “Le implicazioni fiscali delle attribuzioni tra familiari” at tte meeting “Patti di famiglia per l’impresa”, organized by Fondazione Italiana per il Notariato.
- Milan 26-27 June 2007: Lecture entitled “Il trattamento fiscale del trasferimento di terreni edificabili anche alla luce della recente evoluzione giurisprudenziale” at the meeting about the taxation of real estate “La fiscalità diretta e indiretta dei trasferimenti immobiliari”, organized by Paradigma.
- Rome 22-23 September 2006: Lecture entitled “La nuova nozione di terreno edificabile nella disciplina dei diversi tributi” at the meeting about the taxation of real estate “Novità e problemi nell’imposizione tributaria relativa agli immobili”, organized by Fondazione Italiana per il Notariato.
- Milan, 28 October 2006: Lecture entitled “La nuova nozione di terreno edificabile nella disciplina dei diversi tributi” at the meeting about the taxation of real estate “Novità e problemi nell’imposizione tributaria relativa agli immobili ed ai trasferimenti per causa di morte o a titolo gratuito”, organized by Fondazione Italiana per il Notariato, Milano.
- Milan, 13-14 November 2006 and Rome 28-29 November 2006: Lecture entitled “La definizione di area fabbricabile ai fini impositivi introdotta dal D.L. n. 223/2006” at the meeting The taxation of real estate under D.L. no. 223/2006 organized by Paradigma.
- Milan, 13 December, 2006: Lecture entitled “Il nuovo regime fiscale delle donazioni e delle altre liberalità: ambito di applicazione, determinazione della base imponibile e nuove aliquote” at the meeting about The new inheritance and gift tax organized by Paradigma.
- Milan, 2 February 2007- Rome 9 February 2007: Lecture entitled “L’imposizione delle donazioni e gli atti gratuiti” at the meeting about The new inheritance and gift tax organized by Paradigma
- Montecarlo 23 february 2007: Lecture entitled “Il regime fiscale dei trasferimenti di aziende e di partecipazioni a favore dei discendenti con particolare riguardo al patto di famiglia” at the meeting about The new inheritance and gift tax organized by Compagnie Monegasque de Banque;
- Rimini, 1st march 2007: Lecture entitled “Il mercato privati delle costruzioni: il governo della complessità - fiscalità urbanistica” at the ANCE Commission for the building trade territory;
- Rimini 3 july 2007: Lecture about “Profili impositivi del patto di famiglia” at the meeting about the taxation of real estate “I profili impositivi nelle transazioni immobiliari” organized by Banca CARIM and Consiglio Notarile dei Distretti Riuniti di Forlì e Rimini.
- Lecture about “I profili tributari delle rinegoziazioni dei mutui” at the meeting about Misure in materia di mutui, organized by Paradigma a Milano il 3 luglio 2008.
- Lecture about “La circolazione del preliminare di vendita del costruttore e la fatturazione IVA” at the meeting about the La Circolazione del contratto preliminare di alienazione di immobili organized by Fondazione Italiana per il Notariato – Stresa 27 settembre 2008.
- Lecture about “I fondi immobiliari: apporti e dismissioni” at the meeting about Il trasferimento degli immobili organized by Paradigma – Milano 27, 28, 29 ottobre 2008 e Roma 5, 5, 7 novembre 2008.
- Lecture about: “Cessioni a titolo oneroso di aziende e partecipazioni sociali. Cessione dell’unica azienda da parte dell’imprenditore individuale” – At the meeting organized by Fondazione del Notariato - Roma 6 febbraio 2009.
- Lecture about: “Profili fiscali del trasferimento della sede della società estera in Italia” – at the meeting about “Profili fiscali della mobilità internazionale delle società” Università di Teramo e Università degli Studi G. D’Annunzio di Chieti e Pescara – 29 e 30 maggio 2009.
- Lecture for the Master sulle Accise e i tributi doganali organized by Università Cattolica del Sacro Cuore su: I soggetti passivi dei tributi energetici, Milano 28 gennaio, 2010;
- Lecture for Master sulle Accise e i tributi doganali organized by Università Cattolica del Sacro Cuore su: “Le controversie doganali”, Milano 11 marzo 2010.
- Lecture about: “Il trasferimento a titolo gratuito ed oneroso delle imprese familiari: I patti di famiglia” Master Tributario, Contabilità e Pianificazione Fiscale organizzato dalla LUISS, Roma 15 marzo 2010.
- Lecture about: “I redditi di lavoro dipendente” Master Gian Antonio Micheli, Roma 9 aprile 2010.
- Lecture about: “Operazioni aziendali ed abuso del diritto” – at the meeting about “Problematiche giuridiche e fiscali in tema di trasferimento di azienda” organized by Fondazione Italiana per il Notariato, Roma 23-24 aprile 2010.
- Lecture about: “La tassazione dell’energia nucleare fra problematiche presenti e prospettive future” at the meeting about Conferenza annuale di diritto dell’energia – Il diritto dell’energia nucleare, Roma 28-29 aprile 2010.