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
Social media
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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.
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Publications
2023
- Cipollini, C., & Post, D. R. (2023). Fundamental Elements of a Blockchain-Based Tax System: Governance, Legal and Technology Aspects. World Tax Journal, 15(3). https://www.ibfd.org/shop/journal/fundamental-elements-blockchain-based-tax-system-governance-legal-and-technology-0
2022
- Cipollini, C. (2022). A Systematic Introduction to Tax and Technology. International Tax Studies, 5(3).
Cipollini, C. (2022). Diritto tributario ed economia digitale: riflessioni sul metodo di ricerca. Rivista di Diritto Tributario, 2022(1), 43-78.- Cipollini, C., & Post, D. R. (2022). Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax? World Tax Journal, 14(4). Advance online publication. https://www.ibfd.org/shop/journal/international-fundamental-elements-blockchain-based-tax-system-when-use-blockchain-tax
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.
2022
- Cipollini, C., & Post, D. R. (2022). Blockchain Technology and the Opportunities for Taxation. Manuscript submitted for publication. In The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights (GREIT Series). IBFD.
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..
2023
- Cipollini, C. (2023). DAC8-proposal. Tax transparency rules for all service providers facilitating transactionsin crypto-assets for customers resident in the EU (comment). Highlights & Insights on European Taxation (H&I) , 2022(409).
- Post, D. (Author), & Cipollini, C. (Author). (2023). The DAC8 Proposal and the Future of Crypto-Asset Reporting: Some Preliminary Thoughts. Web publication or website, Kluwer International Tax Blog. https://kluwertaxblog.com/2023/01/09/the-dac8-proposal-and-the-future-of-crypto-asset-reporting-some-preliminary-thoughts/ [details]
2022
- Cipollini, C. (2022). European Parliament resolution on the impact of new technologies on taxation: crypto and blockchain (comment). Highlights & Insights on European Taxation (H&I) , 2022(324).
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..
Talk / presentation
- Cipollini, C. (speaker) (8-4-2022). The Fundamentals for a Blockchain-Based Tax System: Governance and Legal aspects (presentation), CPT - GREIT Annual Conference “The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights”, Amsterdam. https://actl.uva.nl/content/events/2022/03/cpt---greit-annual-conference-the-implications-of-online-platforms-and-technology-on-taxation-and…
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, ...).
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Ancillary activities
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Ricciardi Cipollini Leccese - Law Firm
Partner
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Ricciardi Cipollini Leccese - Law Firm
Cipollini, C. (2022). Diritto tributario ed economia digitale: riflessioni sul metodo di ricerca. Rivista di Diritto Tributario, 2022(1), 43-78.