معرفی
Daniela Mazzagreco serves as an Associate Professor in the Department of Law at the University of Palermo, specializing in tax and financial law. Her academic position (GIUR-08/A Jurisprudence) is evidenced by her teaching responsibilities including the Tax Justice Course and Financial Law. Office hours are held Thursdays from 11:00 to 13:00 at the Department of Law, Piazza Bologni n.8, 2nd floor, room n.22.
Her research focuses on contemporary tax law challenges with particular expertise in administrative tax penalties, tax reimbursement procedures, precautionary protections, and the interface between civil and fiscal regulations. Recent publications demonstrate deep engagement with Constitutional Court rulings, Supreme Court jurisprudence, and evolving tax compliance frameworks.
Analysis of her 15 most recent publications (2014-2024) reveals consistent specialization in tax procedural law, statutory interpretation, and fiscal policy implementation. Key thematic clusters include tax debt resolution mechanisms, business transfer liabilities, credit loss regulations, and the legal nature of fiscal instruments - all examined through the lens of administrative law principles and constitutional constraints.
Notable Scientific Contributions:
- Constitutional Court analysis on proportionality in tax penalties (2023)
- Groundbreaking work on tax reimbursement limitation periods (2024)
- Comparative study of civil-fiscal credit loss regulations (2016)
- Regulatory analysis of anti-abuse principles (2014)
Professor Mazzagreco actively teaches advanced tax courses including the Tax Justice Course (accessible via Microsoft Teams) and Financial Law, with documented course adjustments for academic calendar requirements. Her scholarly output spans monographs, magazine articles, and editorial contributions demonstrating comprehensive engagement with Italian tax jurisprudence and European fiscal frameworks.