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Fabio Marchetti

Fabio Marchetti
Associate Professor

Bio

Nato a Roma il 12 marzo 1950.

Areas of research: Tax Law

Curriculum

Fabio Marchetti  was born in Rome on March, 12th 1950

-  From September 2005 until present, Professor of Tax Law at Luiss - Guido Carli University - School of Economics

-  From 1992 to 2005, Adjunct Professor of Tax Law at Luiss - Guido Carli University - School of Economics

 

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- From 1976 to 1978, researcher and teaching assistant in Private Law at the University of Perugia - School of Economics

-  During the 1985/86 academic year, lecturer in Corporate Tax Law at Luiss - Guido Carli University - School of Economics

- During 1986/87, 1987/88 and 1988/89 academic years, lecturer in Tax Law at Luiss - Guido Carli University - School of Economics

- During 1989/90 academic year, Adjunct Professor of Tax Law at Luiss - Guido Carli - School of Economics

- From 1990 until present, cooperates with Luiss-GUIDO CARLI Business School, also as member of the scientific committee of the Master in Tax Law

- Professor at the Master in Business Administration held by Luiss-GUIDO CARLI

- Visiting Professor at Paris IX- Dauphine, at Paris I - La Sorbonne and at Paris II, Panthéon - Assas

 

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- Director of the Tax Law Department of the "Research Centre for Business Law" (CERADI) at Luiss-GUIDO CARLI University

- Supervisor of the Eucotax-Wintercourse program (Intensive Program - The European Harmonization of Tax Law) on behalf of CERADI and Luiss-GUIDO CARLI Law School

- Member of the Scientific Committee of the Journal "Osservatorio Giuridico - Fondi pensione e mercato", published by Mefop

- Member of the Italian Association of Tax Law Professors (Associazione Italiana Professori di Diritto Tributario - AIPDT)

 

* * *

- He began his professional career working at the Association of Italian Companies (Assonime) between 1974 and 1984

- He was a member, as an expert, of the Commission appointed by the Minister of Finance for the implementation of the reform of capital gains and other income according to the provisions of Article 3, co. 160 of Law No. 662/96

- He assisted the legislative bodies, as an expert, in the drafting of Law 335/1995 and of the reform of the tax regime applicable to voluntary pension schemes

- He acted as an expert in the working group on tax reform (Commission I and V) formed in 1998 by the CNEL, in particular coordinating the activities on capital gains tax and voluntary pension schemes

- He was a member of the working group constituted by the Municipality of Rome for the study, the development and the drafting of the Regulations of taxes and municipal revenues, notably he coordinated in 1998 the sub-group working on the Regulation on the Use of Public Areas Tax (COSAP), and in 1999 the sub-group working on the drafting of the Regulation on the tax settlement procedures

- He worked with the Secretariat of the Minister of Finance in relation to the drafting of the pension funds reform (L. 133/99)

- He assisted the legislative bodies, as an expert, in the drafting of Legislative Decree 47/2000 concerning the reform of the tax regime applicable to voluntary pension schemes

- He is a partner of Visentini Marchetti and Associates law firm, with offices in Rome and Milan

Main publications (last 10 years)

  • Niccolini, Giuseppe; Marchetti, Fabio (2017). Crediti DTA di banca in liquidazione: il corto circuito fra bilancio finale di liquidazione e incasso dei crediti. BANCHE E BANCHIERI, p. 109-129. ISSN 0390-1378.
  • Marchetti, Fabio; Monti, Luciano edited by (2017). La percezione sociale del gioco d'azzardo in Italia. Rapporto 2017. Alter Ego, p. 1-156. ISBN: 978-88-942491-1-8.
  • Marchetti, Fabio; Monti, Luciano edited by (2017). Il Divario generazionale tra conflitti e solidarietà. Vincoli, norme, opportunità: generazioni al confronto. Rapporto 2017. Alter Ego, p. 1-184. ISBN: 978-88-942491-0-1.
  • Marchetti, Fabio; Rasi, Federico (2016). I redditi finanziari fra tassazione cedolare e progressività. RIVISTA DELLA GUARDIA DI FINANZA, p. 43-66. ISSN 0035-595X.
  • Marchetti, Fabio; Rasi, Federico; Monti, Luciano; Di Gialluca, Andrea edited by (2016). I "lacci e lacciuoli" gravanti sulle imprese: il fisco. Alter Ego s.n.c., p. 1-157. ISBN: 978-88-9333-014-5.
  • Marchetti, Fabio; Melis, Giuseppe; Papa Malatesta, Alfonso edited by (2015). La riscossione in Italia, Francia, Germania, Spagna, Francia e Regno Unito: un’analisi comparata. ALTER EGO, p. 1-460. ISBN: 9788898045785.
  • Marchetti, Fabio (2015). Il sistema duale e la gestione diretta a confronto. RIVISTA DELLA CORTE DEI CONTI, p. 13-27. ISSN 2038-517X.
  • Marchetti, Fabio; Salvini, Livia; Visentini, Gustavo edited by (2014). Analisi giuridica ed economica della c.d. Robin Hood Tax: genesi, attualità e prospettive. Alter Ego s.n.c., p. 13-474. ISBN: 9788898045587.
  • Marchetti, Fabio (2013). Applicazione dell'imposta sulle transazioni finanziarie da parte delle società fiduciarie. STRUMENTI FINANZIARI E FISCALITÀ, p. 49-61. ISSN 2038-8527.
  • Marchetti, Fabio (2013). Il trattamento IVA delle commissioni di gestione addebitate ai fondi pensione. STRUMENTI FINANZIARI E FISCALITÀ, p. 79-84. ISSN 2038-8527.
  • Marchetti, Fabio edited by (2013). L'intervento dei privati nella cultura. GIUNTI, p. 1-142.
  • Marchetti, Fabio (2013). La crisi della soggettività del trust e la disciplina fiscale della fiducia come possibile soluzione. TRUSTS E ATTIVITA' FIDUCIARIE, p. 383-390. ISSN 1590-5586.
  • Marchetti, Fabio (2010). Mandato e intestazione fiduciaria in materia immobiliare. TRUSTS E ATTIVITA' FIDUCIARIE, p. 252-255. ISSN 1590-5586.
  • Marchetti, Fabio; Rasi, Federico (2010). Raccolta di capitale di rischio e di capitale di debito: la disciplina itaiana. STUDI TRIBUTARI EUROPEI, p. 1-38. ISSN 2036-3583.