Born in Palermo, Italy, on July 5, 1969



Italy, University of Palermo (Doctor of Jurisprudence, maxima cum laude, 1993); U.K., University of Aberdeen, International Student Exchange Program (1989-1990); U.S.A., Academy of American and International Law, The Southwestern Legal Foundation, Dallas, Texas (1997); U.K., King's College London, LLM in Tax Law (merit, 1998-1999).


– “Agency permanent establishment under Article 5 of the OECD Model Convention“, in Intertax, No. 2, 2000 and (in italian) in Diritto e Pratica Tributaria, No. 6, 2000;
– “Entitlement to charge higher VAT resulting from an assessment“, in VAT Monitor, No. 1, 2001;
– “Sport e profili fiscali” in Lo Sport e il Dirittoa publication co-ordinated by Michele Colucci, Editrice Jovene, 2004, pag. 117 – 139.
– voce “Sanzioni IVA in tema di esportazioni” in Commentario breve alle leggi tributarie a publication co-ordinated by G. Marongiu, Ed. CEDAM, 2011, p. 443 - 447;

– “In tema di restituzione dell’IVA in caso di utilizzo fraudolento di carta di credito”, in Rivista Trimestrale di Diritto Tributario No. 1, 2015.

– “In tema di plusvalenze da calciomercato ed obiettiva incertezza della norma tributaria”, in Rivista di Diritto Sportivo, giugno 2016.

Professional Experience:

Admitted to practice, 1994; admitted to bar, 1996; admitted to represent before the Court of Cassation, 2009.
He spent a training period at the law firm Gide Loyrette Nouel, Paris (1991), he worked as a trainee solicitor at Studio Trivoli, Rome (1995); from 1996 to 2002 he practised at Studio Legale Macchi di Cellere e Gangemi, Rome office, dealing with tax matters; from 2003 to 2008 he is Partner at Studio Legale Monaco e Associati.
From year 2006 to date, associated lecturer in Tax Law - L.U.M.S.A. University – Rome. From year 2009 to 2014, Professor in Tax Law - L.U.M.S.A. University – Rome.
2016: Visiting professor in "European Union VAT LAW" at the University of Pardubice., Czech Republic.
2017/2018: Lecturer at the Tax Law Master - L.U.M.S.A. University – Rome.


Bar of Rome;
Alumni Association of the Academy of American and International Law.


Italian, english, french.