Giovanni Puoti (

Rome , established_title = Founded , established_date = 753 BC , founder = King Romulus (legendary) , image_map = Map of comune of Rome (metropolitan city of Capital Rome, region Lazio, Italy).svg , map_caption ...

, July 20, 1944) is an Italian Rector, politician, and

Professor Professor (commonly abbreviated as Prof.) is an Academy, academic rank at university, universities and other post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a "person who pr ...

Tax law Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a ...

Biography

In 1966, Puoti graduated M.Law at

Sapienza University of Rome The Sapienza University of Rome ( it, Sapienza – Università di Roma), also called simply Sapienza or the University of Rome, and formally the Università degli Studi di Roma "La Sapienza", is a Public university, public research university l ...

. Later (1968-1973) he became

Administrative law judge An administrative law judge (ALJ) in the United States is a judge and trier of fact who both presides over trials and adjudicates claims or disputes involving administrative law. ALJs can administer oaths, take testimony, rule on questions of evid ...

. In October 1973 he was awarded a position as Chair Professor at Sapienza (Faculty of Economics). Between 1976 and 1993 he collaborated with

Treccani The ''Enciclopedia Italiana di Scienze, Lettere e Arti'' (Italian for "Italian Encyclopedia of Science, Letters, and Arts"), best known as ''Treccani'' for its developer Giovanni Treccani or ''Enciclopedia Italiana'', is an Italian-language en ...

(one of Italy's major Encyclopedia) to start a series of issues on legal concepts. His political career was marked by his appointment as deputy minister in the government of

Lamberto Dini Lamberto Dini CGMG (born 1 March 1931) is an Italian politician and economist. He was the Director General of Bank of Italy from 1979 to 1994, Minister of Treasury from 1994 to 1996, the 51st Prime Minister of Italy from 1995 to 1996, and Forei ...

(1995-1996). Concurrently, he began working permanently in the academia: first, as Chair Professor of Law at

University of Macerata The University of Macerata ( it, Università degli Studi di Macerata) is a public university located in Macerata, Italy. It is one of the oldest universities in Europe that are still functioning.https://thefunkonme.com/top-10-oldest-universities- ...

(1980-1986), Sapienza University of Rome (1986-2011), and finally at

Università degli Studi Niccolò Cusano The Niccolò Cusano University ( it, Università degli Studi Niccolò Cusano), often simply abbreviated as UNICUSANO is a private for-profit online university founded in 2006 in Rome, Italy. History The Niccolò Cusano University was founded b ...

. At the latter, he became Rector (2010-2013). Eventually (2016-2023), he intermittently acted legal representative of the same university; when not in charge, he covered the role of Vice-Chancellor. In 2019, he was appointed President of the Niccolò Cusano Foundation for biomedical research.

Legal affairs (revenue law)

Following an investigation carried out by public prosecutors Stefano Pesci and Valentina Margi, between January 19 and January 23, 2023,

Guardia di Finanza The ''Guardia di Finanza'' (G. di F. or GdF) () (English: literal: ''Guard of Finance'', paraphrased: ''Financial Police'' or ''Financial Guard'') is an Italian law enforcement agency under the authority of the Minister of Economy and Finance. ...

(Italy's law enforcement agency belonging to the Italian Ministry of Economy and Finance) carried out a precautionary seizure of 20 million Euros against

, which is an anticipatory measure for the presumed crime of tax evasion. As a consequence, Giovanni Puoti was placed under investigation, together with

Stefano Bandecchi Stefano is the Italian form of the masculine given name Στέφανος (Stefanos, Stephen). The name is of Greek origin, Στέφανος, meaning a person who made a significant achievement and has been crowned. In Orthodox Christianity the ac ...

and

Stefano Ranucci Stefano Ranucci (born 1963, Rome, Italy) is an Italian manager and president of the Università degli Studi Niccolò Cusano . Biography Ranucci is president of the Università degli Studi Niccolò Cusano The Niccolò Cusano University ( it, U ...

, who took turns as legal representatives of the university from 2016 to 2023. The appeal was rejected by the court of first and second instance, which both confirmed the seizure citing the fact

had forfeited its social and educational

nonprofit A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, not-for-profit organization, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in co ...

goals to pursue profit and, as such, was expected to pay IRES (the Italian

Corporate Income Tax A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at ...

). Notwithstanding such legal proceedings, Puoti retains his position as Ethical Committee Member of ''Rivista di Diritto Tributario Internazionale''
ISSN 1824-1476
.

Works

*Il lavoro dipendente nel diritto tributario, FrancoAngeli, 1975. *Istruzione e prova nel procedimento d'imposizione, Veutro Editore, Roma, 1979. *I tributi locali.Procedimenti sanzonatori e di riscossione coattiva. Impugnazione degli atti ed opposizioni, CEDAM, 2005 (with F. Simonelli, B. Cucchi). *Diritto dell'esecuzione tributaria, CEDAM, 2007 (with B. Cucchi). *I reati tributari, CEDAM, 2008 (with F. Simonelli). *La nuova riscossione tributaria. Procedure esecutive e di notificazione, CEDAM, 2012 (with F. Simonelli, B. Cucchi) .

References

External links

University Niccolò Cusano
1944 births Living people Università degli Studi Niccolò Cusano rectors Italian politicians Italian male writers {{Italy-law-bio-stub

Biography

Legal affairs (revenue law)

Works

See also

References

External links