Andrea Carinci

Andrea Carinci is a Professor at the Department of Legal Sciences, University of Bologna. His work focuses on tax law, constitutional challenges in taxation, and legal procedures for tax collection and dispute resolution.

• Research spans taxpayer rights, burden of proof in fraud cases, and systemic reforms in tax judicial processes
• Contributions include critical analyses of notification defects in tax bills and multilevel protection models for taxpayers
• Co-author of studies on joint liability in tax obligations and the impact of predictive justice on traditional legal frameworks

His recent publications examine tax collection mechanisms, statute of limitations in credit enforcement, and the interplay between administrative and judicial systems in fiscal matters.

Key article trends include:

• 2025: Tax claim forfeiture and constitutional tax judgments
• 2024: Burden of proof in fraudulent transactions and tax collection challenges
• 2023: Preclusion of appeals due to notification defects and revision of taxpayer statutes
• 2022: Multilevel taxpayer rights and AI-driven legal processes