Special autonomy, tax competition and abuse of rights: the peculiar case of the Provincial Transcription Tax disputed by various territorial authorities.

The allocation of the burden of proof in the rules governing the tax credit for research and development activities: the scope of Article 7 (5 a) of Legislative Decree No 546 of 1992, between obligations of the taxpayer and (new) responsibilities of the tax authorities.

Unlawful customs seizure if not proportional to the tax evaded.

EE (foreign traveller) plate obligation for Ukraine refugee vehicles.