Pubblications

Carmini S. – “Diritto Tributario Comunitario”, dispensa per gli studenti pubblicata dal centro stampa dell’Università’ di Trento, nell’anno accademico 1993/94, con nuova edizione nell’anno accademico 1994/95

 

Carmini S. – “Elementi di Diritto Tributario Comunitario” (coautore Alessandro Mainardi), Cedam, 1995

 

Carmini S. – Autore del capitolo su “Le operazioni di gestione straordinaria in ambito internazionale”, inserito nel volume “Le operazioni di gestione straordinaria” (autori Riccardo Perotta e Giovanni M. Garegnani), Giuffrè, 1999

 

Carmini S. – “Il Diritto Tributario Comunitario e la sua attuazione in Italia”, Cedam, 2002

 

Carmini S. – “La svalutazione delle partecipazioni in società a responsabilità limitata: aspetti fiscali”, in Boll. Trib. Inf., 1989

 

Carmini S. – “La deducibilità delle spese di pubblicità istituzionale”, in Boll. Trib. Inf., 1990

 

Carmini S. – “L’INVIM ed il trasferimento di immobili ‘strumentali’ ex art. 25, 2° c., lett. d) del d.p.r. 643 del 1972”, in Boll. Trib. Inf., 1992

 

Carmini S. – “La responsabilità fiscale dell’affittuario di azienda”, in Boll. Trib. Inf., 1993

 

Carmini S. – “Maggiorazione di conguaglio, ‘divieto di doppia imposizione’ e interpretazione della legge tributaria”, in Boll. Trib. Inf., 1994

 

Carmini S. – “L’imposta comunitaria sui conferimenti di azienda e la sua attuazione in Italia”, in Boll. Trib. Inf., 1995

 

Carmini S. e Zamboni D. – “Le movimentazioni di capitali da, verso e sull’estero. L’irrogazione di sanzioni e l’applicazione dell’Irpef sui relativi redditi presunti, nei confronti dei legali rappresentanti di società di capitali”, in Boll. Trib. Inf., 2001

 

Carmini S. –“L’affitto d’azienda – Le operazioni di gestione straordinaria in ambito internazionale” (coautore Riccardo Perotta), Giuffré 2006

 

Carmini S. – “Le operazioni di gestione straordinaria in ambito internazionale” (coautore Riccardo Perotta), Giuffré 2007

 

The Law Firm joined the international platform of analysis and dissemination Getting The Deal Through, https://gettingthedealthrough.com/.

Carmini Avvocati Associati Law Firm professionals, as speakers and/or organisers, have partecipated in various conferences, such as:

  • “Sport and taxation in the light of new reform of non-profit organization”
  • “How to prevent the fiscal controversy, the advance rulings, the rulings, and the cooperative compliance”;
  • “Analysis of the income tax declarations of individuals and of the corporate balance sheets as a possible way to identify the effective patrimony of individuals and their relevance in the trial”;
  • “Regimes of fiscal favor for foreign revenues: taxation of “Scrooges” who transfer the residence in Italy and the branch exemption”;
  • “The operations of extraordinary management in the international scene”;
  • “The acquisition of documents and deeds in the course of tax audits in law firms”;
  • “Tax facilitations, with regard to Startup, Business Innovation and patent Box”;
  • “The Voluntary Disclosure”;
  • “Group taxation in Italy with regard to income tax and VAT”;
  • “Tax transparency option – the consolidated: brief, taxation of non-commercial entities – taxation of non-resident companies and commercial entities – special taxation of certain shipping companies”;
  • “Forms of aggregation of business activities: consortium, companies set up by consortia, temporary groupings and corporate networks, civil and tax aspects”;
  • “News regarding the measures to avoid litigation: the repentance, the assessment agreements, court conciliation agreement, the acquiescence in taxation procedures, the self-protection”;
  • “Enforceability of the judgement”;
  • “Intergenerational transfer of company’s assets (inheritance, trust, household agreements): tax regulation”;
  • “The state of the art for active repentance and voluntary disclosure”;
  • “International extraordinary operations – civil and tax aspects”;
  • “Advance rulings and advance pricing agreement, current regulation and possible evolution”;
  • “Tax avoidance, abuse of rights, due tax saving and business decisions”;
  • “International cooperation in tax assessment and collection. The tax monitoring of the financial assets held abroad (in particular the voluntary disclosure) and the associated effects on administrative sanctions and criminal penalties”;
  • “Permanent establishment, VAT and income tax aspects”;
  • “International extraordinary operations – civil and tax aspects”;
  • “The fiscal recognition of establishment and/or transferring abroad of the registered office; national and UE regulation”;
  • “Rebuttal arguments. Joinder of parties and intervention. The anomalous happenings of the trial”;
  • “Transfer Pricing”;
  • “International extraordinary operations – civil and tax aspects”;
  • “The abuse of rights and its application in civil, criminal and tax matters”;
  • “Household agreements. Dissolution, renunciation, vices of the contract”;

Carmini Avvocati Associati Law Firm professionals have worked with the Business School of Sole 24 Ore as speakers in courses and master’s degree in tax law.