{"id":44,"date":"2021-03-17T14:09:53","date_gmt":"2021-03-17T14:09:53","guid":{"rendered":"http:\/\/spslex.com\/?page_id=44"},"modified":"2021-06-04T16:25:16","modified_gmt":"2021-06-04T16:25:16","slug":"giuseppe-persico","status":"publish","type":"page","link":"https:\/\/spslex.com\/en\/giuseppe-persico\/","title":{"rendered":"Giuseppe Persico"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"44\" class=\"elementor elementor-44\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9336ba9 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"9336ba9\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e31d9ac\" data-id=\"e31d9ac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9873fb elementor-widget elementor-widget-image\" data-id=\"a9873fb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 13-09-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"61\" src=\"https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-scaled.jpg\" class=\"attachment-full size-full wp-image-374\" alt=\"\" srcset=\"https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-scaled.jpg 2560w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-300x7.jpg 300w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-1024x24.jpg 1024w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-768x18.jpg 768w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-1536x36.jpg 1536w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/03\/band-2048x48.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-064b9ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"064b9ad\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d971fe3\" data-id=\"d971fe3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c86771e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c86771e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-302e503\" data-id=\"302e503\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00adcff elementor-widget elementor-widget-image\" data-id=\"00adcff\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1488\" height=\"1125\" src=\"https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico.jpg\" class=\"attachment-full size-full wp-image-785\" alt=\"\" srcset=\"https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico.jpg 1488w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico-300x227.jpg 300w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico-1024x774.jpg 1024w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico-768x581.jpg 768w, https:\/\/spslex.com\/wp-content\/uploads\/2021\/05\/persico-16x12.jpg 16w\" sizes=\"auto, (max-width: 1488px) 100vw, 1488px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cae0c9f\" data-id=\"cae0c9f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c236a21 elementor-widget elementor-widget-text-editor\" data-id=\"c236a21\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 13-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h4>GIUSEPPE PERSICO<\/h4><p><strong>Partner<\/strong><\/p><p>Born in Palermo, Italy, on July 5, 1969<\/p><p>E-mail: <a href=\"mailto:g.persico@spslex.com\" target=\"_self\">g.persico@spslex.com<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef7e812 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef7e812\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h5>Education:<\/h5><p>Italy, University of Palermo (Doctor of Jurisprudence,\u00a0<i>maxima cum laude<\/i>, 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 (<i>merit<\/i>, 1998-1999).<\/p><h5>Publications:<\/h5><p>&#8211; &#8220;<i>Agency permanent establishment under Article 5 of the OECD Model Convention<\/i>&#8220;, in\u00a0<i>Intertax<\/i>, No. 2, 2000 and (in italian) in\u00a0<i>Diritto e Pratica Tributaria<\/i>, No. 6, 2000;<br \/>&#8211; &#8220;<i>Entitlement to charge higher VAT resulting from an assessment<\/i>&#8220;, in\u00a0<i>VAT Monitor<\/i>, No. 1, 2001;<br \/>&#8211; \u201c<i>Sport e profili fiscali<\/i>\u201d in\u00a0<i>Lo Sport e il Diritto<\/i>a publication co-ordinated by Michele Colucci, Editrice Jovene, 2004, pag. 117 \u2013 139.<br \/>&#8211; voce\u00a0<i>&#8220;Sanzioni IVA in tema di esportazioni&#8221;<\/i>\u00a0in\u00a0<i>Commentario breve alle leggi tributarie<\/i>\u00a0a publication co-ordinated by G. Marongiu, Ed. CEDAM, 2011, p. 443 - 447;<\/p><div class=\"pdf\">&#8211;\u00a0<i>&#8220;In tema di restituzione dell&#8217;IVA in caso di utilizzo fraudolento di carta di credito&#8221;<\/i>, in\u00a0<i>Rivista Trimestrale di Diritto Tributario<\/i>\u00a0No. 1, 2015.<\/div><p>&#8211;\u00a0<i>&#8220;In tema di plusvalenze da calciomercato ed obiettiva incertezza della norma tributaria&#8221;<\/i>, in\u00a0<i>Rivista di Diritto Sportivo<\/i>, giugno 2016.<\/p><h5>Professional Experience:<\/h5><p>Admitted to practice, 1994; admitted to bar, 1996; admitted to represent before the Court of Cassation, 2009.<br \/>He spent a training period at the law firm\u00a0<i>Gide Loyrette Nouel<\/i>, Paris (1991), he worked as a trainee solicitor at\u00a0<i>Studio Trivoli<\/i>, Rome (1995); from 1996 to 2002 he practised at\u00a0<i>Studio Legale Macchi di Cellere e Gangemi<\/i>, Rome office, dealing with tax matters; from 2003 to 2008 he is Partner at\u00a0<i>Studio Legale Monaco e Associati<\/i>.<br \/>From year 2006 to date, associated lecturer in Tax Law - L.U.M.S.A. University \u2013 Rome. From year 2009 to 2014, Professor in Tax Law - L.U.M.S.A. University \u2013 Rome.<br \/>2016: Visiting professor in \"European Union VAT LAW\" at the University of Pardubice., Czech Republic.<br \/>2017\/2018: Lecturer at the Tax Law Master - L.U.M.S.A. University \u2013 Rome.<\/p><h5>\u00a0<\/h5><h5>Member:<\/h5><p>Bar of Rome;<br \/>Alumni Association of the Academy of American and International Law.<\/p><h5>\u00a0<\/h5><h5>Languages:<\/h5><p>Italian, english, french.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-029743f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"029743f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>GIUSEPPE PERSICO Socio Nato a Palermo il 5 luglio 1969 E-mail: g.persico@spslex.com Formazione: Universit\u00e0 di Palermo (laurea in giurisprudenza,\u00a0maxima cum laude, 1993); Universit\u00e0 di Aberdeen, International Student Exchange Program (1989-1990); Academy of American and International Law, The Southwestern Legal Foundation, &hellip; <a href=\"https:\/\/spslex.com\/en\/giuseppe-persico\/\">Continued<\/a><\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"kt_blocks_editor_width":"","footnotes":""},"class_list":["post-44","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/pages\/44","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/comments?post=44"}],"version-history":[{"count":28,"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/pages\/44\/revisions"}],"predecessor-version":[{"id":826,"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/pages\/44\/revisions\/826"}],"wp:attachment":[{"href":"https:\/\/spslex.com\/en\/wp-json\/wp\/v2\/media?parent=44"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}