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Dr C. (Claudio) Cipollini

Assistant Professor in Tax & Technology
Faculty of Law
Tax Law

Visiting address
  • Nieuwe Achtergracht 166
Postal address
  • Postbus 15557
    1001 NB Amsterdam
  • Profile

    Claudio Cipollini is an Assistant Professor in Tax & Technology at the University of Amsterdam with a special focus on Distributed Ledger Technologies including Blockchain. He is currently working as a member of the Amsterdam Centre for Tax Law’s research project “Designing  the  tax  system  for  a  Cashless,  Platform-based  and  Technology-driven society” (CPT Project).

    He graduated in law with honors from the University of Pisa in 2005 and obtained a Ph.D in law from Radboud University Nijmegen in 2019. In the past, he was a postdoctoral research fellow at Heidelberg University and an adjunct professor of European Taxation Law at the University of Rome “La Sapienza”.

    He is the author of a monograph entitled “Special Tax Zones and EU Law. Theory, Implementations and Future Challenges” published by Wolters Kluwer International (2019). He wrote several articles published in leading academic journals in the area of international and European tax law.

    Claudio Cipollini is also a tax lawyer admitted to the Italian Supreme Court and the founding partner of RCLex – Law Firm based in La Spezia, Italy.

  • Publications

    2022

    • Cipollini, C. (2022). A Systematic Introduction to Tax and Technology. International Tax Studies (ITAXS), 5(3).
    • Cipollini, C. (2022). Diritto tributario ed economia digitale: riflessioni sul metodo di ricerca. Rivista di Diritto Tributario, 2022(1), 43-78.

    2021

    • Cipollini, C. (2021). Aiuti di Stato fiscali nella crisi COVID-19: un’analisi funzionale delle misure nazionali. Rassegna Tributaria, 2021(4), 905-940.
    • Cipollini, C. (2021). Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control. Intertax, 49(4), 315-322.
    • Cipollini, C. (2021). I limiti europei all’imposizione patrimoniale: analisi ricostruttiva e riflessioni de iure condendo. Rivista Trimestrale di Diritto Tributario, 2021(4), 759.

    2020

    • Cipollini, C. (2020). Blockchain and Transfer Pricing. Opportunities and Challenges in the International Tax Framework. Rivista di diritto tributario internazionale = International tax law review, 2019(3), 359-383.
    • Cipollini, C. (2020). GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes? World Tax Journal, 12(2), 217.
    • Cipollini, C. (2020). Special Tax Zones and Proportionality. Towards a New Parameter for the Necessity Test. EC Tax Review, 29(1), 22-32.
    • Cipollini, C. (2020). Special Tax Zones and State Aid Rules. New Perspectives for EU Cohesion Policy. Intertax, 48(3), 285-299.
    • Cipollini, C. (2020). Zone Economiche Speciali: inquadramento sistematico e profili sostanziali. Diritto e Pratica Tributaria Internazionale, 17(1), 81-122.

    2021

    • Cipollini, C. (2021). Exclusiones en el Blueprint del Pilar Dos: los problemas no resueltos. Revista Jurídica de Derecho Tributario, 2021(1), 84-105.
    • Cipollini, C. (2021). Reshaping the Pillar 2 Carveouts. Tax Notes international, 101(1), 49-53.

    2020

    • Cipollini, C. (2020). Book review: Advanced Introduction to European Union Law, by Jacques Ziller. Legal Issues Journal, 2020(2).
    • Cipollini, C. (2020). Transfer Pricing in Italy and Singapore. What Regulatory Framework for a Blockchain Scenario? International Transfer Pricing Journal, 28(1).

    2019

    • Cipollini, C. (2019). Special Tax Zones and EU Law. Theory, Implementations and Future Challenges. (EUCOTAX Series on European Taxation). Wolters Kluwer.
    • Cipollini, C. (2019). Special Tax Zones in the European Union. Implementing Models under State Aid Rules. European Taxation, 60(1), 17-24.

    2016

    • Cipollini, C., & Della Gatta, A. (2016). Il potere del giudice tributario di rideterminare forfetariamente il quantum della pretesa impositiva in caso di accertamento basato sugli studi di settore - Nota a sentenza Comm. reg. Lazio 10.7.2015, n. 4022. Bollettino Tributario d'Informazioni, 2016(4), 310 et seq..

    2005

    • Cipollini, C. (2005). Il principio del favor rei e la violazione dell'obbligo di autofatturazione - Nota a sentenza. Bollettino Tributario d'Informazioni, 2005(20), 1582 et seq..

    2012

    • Cipollini, C. (2012). Sono liberamente emendabili le dichiarazioni contenenti errori che determinano l'assoggettamento del contribuente ad oneri diversi e più gravosi rispetto a quelli dovuti per legge - Nota a Comm. Prov. - Bologna sez. I 15 novembre 2011, n. 144. Bollettino Tributario d'Informazioni, 2012(9), 715 -719.

    2006

    • Cipollini, C. (2006). Cinque principi in una sola sentenza - Nota a sentenza Corte Cass. 11.1.2006, n. 309. Bollettino Tributario d'Informazioni, 2006(5), 427 et seq..

    Others

    • Cipollini, C. (participant) (1-12-2021 - 3-12-2021). Symposium Algorithmic Law and Society - HEC Paris, Jouy-en-Josas. Participation in a panel as a discussant for the paper "Avoiding Vendor Lock-In for Digital Services on Platforms: Human Interests, Data (…) (participating in a conference, workshop, ...).
    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • Ricciardi Cipollini Leccese - Law Firm
      Partner
    • University of Florence
      Adjunct Lecturer