Interpretation of Tax Legislation

Interpretation of Tax Legislation
Credits: created by Marco Greggi via ChatGPT 5.1

A warm welcome to the landing page for the 2026 Mid-Term meeting of the Italian Professors and researchers who are also EATLP members.

Final programme available for download also here:

Ferrara is too far away ? Join us online then, here!

Programme of the Seminar

Opening

Professor Giovanni De Cristofaro, University of Ferrara, PhD Coordinator
Professor Marco Greggi, University of Ferrara

Panel 1: Interpreting Tax Law: the Italian Perspective - 14.00 - 15.15

Chairman: Professor Dario Stevanato, University of Trieste, Chair EATLP Italian Branch


General Foundations and Features of Legal Interpretation
Professor Valeria Mastroiacovo, University of Foggia 

Literal interpretation versus purposive interpretation in Tax Law
Professor Lorenzo Del Federico, University of Chieti-Pescara “Gabriele D’Annunzio”

Contextual Interpretation in Italian Tax Law
Professor Giuseppe Zizzo, University LIUC “Carlo Cattaneo”

Panel 2: The European Approach to Interpretation: the Tax Case - 15.45 - 17.00

Chairman: Professor Marco Greggi, University of Ferrara

Comparative studies of tax law interpretation – preliminary findings
Professor Peter Koerver Schmidt, Copenhagen Business School
Professor Henrik Skar, University of Bergen

Discussant
Professor Giuseppe Marino, University of Milan “Statale”

Panel 3: Principle-based Taxation: a Matter of Interpretation - 17.00 - 18.00 

Tax Solidarity in Europe
Keynote presentation: Professor Pietro Selicato, University of Rome “La Sapienza” 

Selected PhD Presenters 
Is there any modus interpretandi employed by the ECJ on tax matters? The critical case concerning competition within the internal market
Federico Bertocchi, University of Genoa

Venue: Sala "Cavallari" Corso Ercole I D'Este , 44

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