CURRICULUM VITAE Prof. Maria Cecilia Fregni

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1 CURRICULUM VITAE Prof. Maria Cecilia Fregni Current positions Full Professor of tax law (since 2001) at the University of Modena and Reggio Emilia, School of Law, teaching: - Italian tax law (JD degree); - Law of Public Finance (JD degree); - International and European tax law (JD degree); - Italian tax law (Graduate degree: legal practice). Vice-director of the School of Law and Member of the Council (Giunta) of the School of law, University of Modena and Reggio Emilia - years Member of the Guarantees Council (Consiglio dei Garanti) at the University of Modena and Reggio Emilia - years Faculty member of the PhD School at the University of Milano Bicocca: conferences and seminars organization and PhD students tutoring. Adjunct professor at the University of Innsbruck (A) teaching seminars regarding tax assessments and tax litigation since academic year 2005/2006. Member of the Italian Association of tax law professors and European Association of tax law professors (AIPDT). Member of the European Association of Tax Law Professors (EATLP). Member of the National Academy of Science, Literature and Art of Modena Section of moral, legal and social sciences ( Accademia Nazionale di Scienze, Lettere e Arti di Modena, sezione di Scienze morali, giuridiche e sociali ). Modena attorney bar, special list of full time professors. Co-director of the journal Giurisprudenza italiana, Utet. Co-director od the journal Rivista di Diritto finanziario e Scienza delle Finanze, Giuffrè. Co-director of the journal Rivista Trimestrale di Diritto tributario, Giappichelli. Co-director of the journal Innovazione e Diritto, online journal of tax and labor law, edited by the University Federico II of Naples. Coordinator of the Scientific committee of the journal Giustizia tributaria. Member of the Scientific Committee and editor in chief of the Milan offices of the online journal Tributi e impresa. Member of the Scientific Committee of the Master of II degree in Diritto tributario, Catholic University of Milan. Member of the Scientific Committee of the Master of I degree in Direzione e coordinamento di strutture socio-sanitarie e di comunità, University of Modena and Reggio Emilia. Referee of various national research projects (PRIN, Firb, Sir ). Referee for the career progression of professors of foreign universities. Referee of the journal Rivista Rassegna tributaria. Referee of the journal Rivista Dialoghi tributari. Referee of the journal Rivista Diritto e processo tributario. Referee of the journal Rivista di Diritto dell Impresa. 1

2 Past positions Vice-director of the School of Law and Member of the Council (Giunta) of the School of law - years Member of the Discipline Committee ( Collegio di disciplina ) at the University of Modena and Reggio Emilia, Member of the Juridical Committee, at the Court of Appeal of Bologna as delegated member by the National University Council (CUN) for years Vice-dean of the School of Law at the University of Modena and Reggio Emilia - years Director of the School of Law of the University of Modena and Reggio Emilia years Adjunct professor of tax law, School of Law, University of Milano, academic year Adjunct professor of business law (corporate and tax issues) Bocconi University, academic year Adjunct professor of tax law (with focus on business tax issues), Business School, University of Modena and Reggio Emilia, since academic year 2002/2003 until academic year 2008/2009. Adjunct professor of tax law, Business school, Catholic University of Piacenza, academic years and Director of the PhD program in tax law, at the University of Milano-Bicocca, since its first year of existence, and then referent of the PhD program in law (curriculum tax law), at the University of Milano-Bicocca (along with the Universities of Pavia, Modena and Catholic University of Milan). Member of the National Committee of assistant professors tenure evaluation academic years 2012/2013, 2013/2014 and 2014/2015. Member of the National Committee for the evaluation of tenure position of full professors for the academic years 2007/2008, 2008/2009, 2013/2014. Member of the National Committee for the evaluation of tenure position of associate professors for the academic year 2003/2004. Member of the examination Committee for an assistant professor position in tax law at the University of Insubria (2007) and at the University of Palermo (2008). Member of the Examination Committee for PhD candidates in tax law at the University of Bari (2014/2015 and, before, at the University of Pisa and Naples II). Member of the selection committee for the evaluation of an assistant professor position in taw law at the University of Firenze (2016). Member of the selection committee for the evaluation of tenure position of full professor in taw law at the University of Bergamo (2016). Member of the selection committee for the evaluation of tenure position of full professor in taw law at the University of Insubria-Varese (2017). Member of the selection committee for the evaluation of tenure position of full professor in taw law at the University of Palermo (2017). 2

3 Education High school degree earned at Liceo Classico L.A. Muratori of Modena High School, result 60/60. Awards received during high school years: prof. Mingarelli award for the highest evaluation, Ten. Ferrari award for the best results at the end of ginnasio (first and second year of high school) and award for the highest grade in Italian and History, all awarded by Liceo Classico L.A. Muratori. Degree in Law at the University di Modena, with a thesis titled La motivazione degli atti di imposizione, tutor prof. F. Tesauro, result 110/110 cum laude. Phd in tax law at the University of Pavia, IV Cicle, with a thesis titled Codice civile e obbligazione tributaria. Dottrine generali del rapporto d imposta two years post doctoral scholarship at the University of Modena Assistant professor of tax law at the University of Modena School of law (tenure 1998) Associate professor of tax law at the University of Modena Full professor of tax law at the University of Modena and Reggio Emilia. She took care, with other colleagues, of the organization of some research conferences, at the University of Modena and Reggio Emilia, as: Il trasferimento del patrimonio familiare: profili civilistici e fiscali (June 22 nd 2001); Il diritto delle attività teatrali: profili civilistici e fiscali (May 21 st 2002), with all the papers published on the Journal Aedon-Rivista di arti e diritto online, publisher Il Mulino - Bologna (n. 3/2002); Il condono fiscale (March 28 th 2003); Giusto processo e giurisdizione tributaria (March 3 rd 2006); Novità e problemi applicativi dell IRAP (April 21 st 2006); Coscienti evasori (2011); Le ragioni del Fisco (2014); Cibo e territorio: quali problematiche e quali opportunità (Pavullo nel Frignano, June 2015); Il bosco come bene comune: oggetto di tutela e risorsa economica (Pavullo nel Frignano June 2016); La fiscalità del Terzo Settore (October 2017). She took care of the organization, along with colleagues of the University of Modena and the University of Leicester (UK), of the conferences: Seminars on Law and Rights (23-24 April 2015 and April 2017). Oral communications ( ): 1. Il trasferimento del patrimonio familiare: profili fiscali (University of Modena, June 22 nd 2001); 2. Agenti e contratti di commercio: profili fiscali (Modena, Camera di commercio, dell industria e artigianato, Novembre 16 th 2001); 3. Soggettività delle fondazioni teatrali e trattamento delle sovvenzioni: profili fiscali (University of Modena, May 21 st, 2002); 4. La fiscalità nel contratto di appalto (Modena, Camera di commercio, dell industria e artigianato, September 26 th 2003); 5. La conciliazione nel processo tributario (Modena, Camera di commercio, dell industria e artigianato, Dicembre 13 th 2004); 6. La giurisdizione nel processo tributario (University of Pisa, 2004); 7. Il federalismo fiscale (University of Modena, February 2005); 8. Autonomia finanziaria e riforma del titolo V della Costituzione (University LIUC of Castellanza (VA), April 2006); 9. Profili fiscali della riforma del Titolo V della Costituzione (University of Lecce, May 2006); 3

4 10. La giurisprudenza della Corte costituzionale in tema di federalismo fiscale, University of Genova, June 4 th 2007; 11. Relazione introduttiva al Convegno Federalismo fiscale e tributi propri della Regione Autonoma della Sardegna, organizzato da A.N.T.I. (Italian association of tax professionals) Cagliari, June 15 th 2007; 12. Round table with professors P. Bosi and G.M. Bernareggi, Federalismo fiscale: a che punto siamo e perché? Organized by CRISE at the University of Modena and Reggio Emilia, October 4th 2007; 13. Le risorse: lo strumento fiscale, in L intervento pubblico per la promozione delle attività culturali. Cinema e spettacolo dal vivo, Roma, Senato della Repubblica (Bologna palace), October 9 th 2007; 14. L autonomia finanziaria secondo il Titolo V della Costituzione (Bocconi University); 15. Le grandi sfide della riforma delle imposte statali, al Convegno Les réforme de la fiscalité en Italie et en France (University of Bologna, February 29 th 2008); 16. La residenza fiscale delle persone fisiche (Agenzia delle Entrate Direzione regionale di Milano, April 4 th 2008); 17. Federalismo fiscale, al Convegno Quale ordinamento per gli enti locali? Organizzazione, servizi pubblici e federalismo fiscale (University of Bologna Ravenna June 2008); 18. Diritto comunitario e politiche fiscali, conference Le nuove frontiere delle competenze dell Unione europea. Summer School R. Imbeni (Modena, September 13 th 2008); 19. Affidamento e buona fede nel diritto tributario, conference Giornata celebrativa della Giustizia tributaria (University of Bologna, October 10 th 2008); 20. Il regime fiscale delle ONLUS, conference Una proposta di revisione della legislazione del terzo settore (Scuola Superiore S. Anna di Pisa, December 15 th 2008); 21. La giurisprudenza della Corte costituzionale e della Corte di Giustizia in tema di federalismo fiscale, conference "Federalismi fiscali a confronto", Bocconi University, February 19 th, 2009; 22. La potestà impositiva locale e regionale nella legge delega, conference Verso il federalismo fiscale, University of Milano-Bicocca, June 10 th 2009; 23. Codice civile e obbligazione tributaria, conference held at the University of Pescara, February 11 th, 2010; 24. La motivazione degli atti tributari, conference "Lo Statuto del contribuente", University of Genova, November ; 25. Giusto processo tributario, ragionevole durata ed equo indennizzo, conference "Convenzione europea dei diritti dell'uomo e giusto processo tributario", University of Pescara, May ; 26. Il trattamento tributario del Terzo Settore - recenti sviluppi, conference "Il volontariato nel contesto locale ed europeo", Provincia Autonoma di Bolzano, Innenhofsaal des Palais Widmann, Bolzano, Decembre 2 nd 2011; 27. Obbligazione tributaria e codice civile, Lectio Magistralis - Seconda University of Naples, Aprile 11 th 2012; 28. La riforma dell'accertamento, I Annual conference of the Italian Association of tax law professors (AIPDT) "Il sistema tributario tra storia e riforme", University of Roma Tre, Roma, May ; 29. La dimensione dell'impresa familiare, relazione al Convegno "La dimensione dell'impresa tra ordinamento e mercato", University of Bologna, June 22 nd 2012; 30. Problemi e prospettive dell Unione fiscale europea - Summer School Renzo Imbeni di Modena, session Governance economica e finanziaria, September 3 rd 2012; 31. Introduction of the conference Diritto penale tributario - Accademia nazionale di Scienze, Lettere e Arti di Modena, Modena, October 23 rd 2012; 32. Il federalismo fiscale: problemi e prospettive, conference at the University of Insubria - Como, December 6 th 2012; 4

5 33. Gli interventi fiscali per le aree danneggiate, relazione al Convegno internazionale Calamità naturali e finanza pubblica, October 24-25, 2013, School of Law, University of Teramo and Business School, University of Chieti-Pescara; 33. L abuso di strumenti societari nel diritto tributario, conference Gli abusi nel nuovo diritto societario, Fondazione Cirgis-Fondazione Banca del Monte di Lucca, Montecarlo di Lucca, June 7 th 2013; 34. L abuso del diritto fiscale, seminar at the Summer School Problemi attuali del Diritto tributario, PhD School curriculum Tax Law, University of Milano-Bicocca, June 27 th 2013; 35. Modelli formativi, conference Giornata nazionale della ricerca in Diritto tributario, Alma mater Studiorum University of Bologna, School of Law, Bologna, January 10 th 2014; 36. Accertamento sintetico e presunzioni, conference L accertamento sintetico e il nuovo redditometro, University of Federico II of Napoli and Fondazione Odcec Napoli, February 28 th 2014; 37. European Convention on Human Rights (ECHR) and Taxation, Second Leicester-Modena Conference. A dialogue on Law and Rights, School of Law, University of Leicester (UK), April ; 38. Gli interventi fiscali per le aree danneggiate da calamità naturali: dall emergenza al recupero, conference Terremoto Emilia Work in progress regarding the first Sisma Industriale Italiano, National Academy of Science, Literature, Art of Modena, Modena, June 19 th 2014; 39. National Conference of the National Association of Italian Tax professionals (ANTI - Associazione nazionale tributaristi italiani), La revisione del sistema fiscale. La legge delega 11 marzo 2014, n. 23, Riva del Garda (TN), September ; 40. Il Fisco del XXI secolo: problemi aperti e prospettive di riforma, seminars Le ragioni del Fisco: aspetti economici e impositivi (prospettiva storica e odierna), School of Law, University of Modena and National Academy of Science, Literature and Art, Modena, October 30 th 2014; 41. Corte europea dei diritti dell uomo e sanzioni tributarie, Master in International Tax Planning University La Sapienza of Roma, December 5 th 2015; 42. Unboxing the IP Tax System, conference Comparative Legal Theory Conference 2015, Department of Business Law and Taxation, Monash Business School, Prato, April ; 43. President of the session Private International Law - Third Leicester-Modena Conference. A dialogue on Law and Rights, April , Modena Law School; 44. I rapporti tra diritto comune e diritto tributario, conference Il contributo di Enrico Allorio allo studio del Diritto tributario, University of Milano School of Law, Milan, June ; 45. La tassazione delle imprese multinazionali e la lotta ai fenomeni di elusione fiscale - Summer School Renzo Imbeni, session L Unione europea e le dinamiche economiche e finanziarie globali, Modena, September 14 th 2015; 46. Conclusions of the session I nuovi elementi di capacità contributiva, at the IV Annual Conference of AIPDT, Nuovi elementi di capacità contributiva e ricchezze nascoste, Napoli, 14 th October 2015; 47. Sanzioni tributarie nazionali e CEDU, conference ANTI Friuli-Venezia Giulia, Le nuove sanzioni tributarie amministrative e penali, Udine, November 6 th 2015; 48. Lo Statuto dei diritti del contribuente. Il principio di affidamento e buona fede, School of Law, University of Catania, Catania, November 27 th Il principio del ne bis in idem applicato alle sanzioni tributarie, conference Le violazioni penali tributarie dopo il d. lgs. n. 158/2015: aspetti della riforma e problemi aperti, School of Law of the University of Modena and Reggio Emilia and Centro di diritto penale tributario, June 17th 2016, Modena 50. Introduction and coordination to the conference Il bosco come bene comune: oggetto di tutela e risorsa economica, Pavullo nel Frignano (Mo), Sala dell Unione dei Comuni, University of Modena and Reggio Emilia, June 18th

6 51. La leva fiscale come risorsa, conference Per un nuovo ordinamento tributario (I Venerdì di Diritto e Pratica Tributaria), Genova, palazzo Ducale, October L autonomia fiscale locale, conference Le contribuable face à l éclatement du pouvoir d imposer, Bologna, Accademia delle Scienze, Fondafip (Association pour la fondation internationale de finances publiques) and Scuola europea di alti studi tributari, November 18th Le politiche fiscali in materia di imprese, Modena, Room O, Department of Giurisprudenza, University of Modena and Reggio Emilia, 22 November Mercato unico digitale e tassazione: misure attuali e progetti di riforma, conference Il diritto dell Unione europea tra crisi e sfide digitali, Modena, Aula Magna, Dipartimento di Giurisprudenza, University of Modena and Reggio Emilia, 2 December La fiscalità dell UE, Modena, Aula Magna Ovest, Departiment of Economics, 6 December La fiscalità delle PMI in Italia dopo la Legge di Stabilità 2017: attualità e prospettive, conference La tassazione della PMI in Italia e in Europa. Modelli a confronto, Rovigo, Room 1, Consorzio Università di Rovigo, 27 January Statuto del contribuente, tax compliance e accordi preventivi: dagli interpelli ex art. 11 L. 212/2000 agli accordi ex art. 31 ter d.p.r. n. 600/1973, conference L evoluzione dello Statuto dei diritti del contribuente. La prospettiva europea, Milano, Room 431, Department of Scienze giuridiche Cesare Beccaria and ANTI-Sezione Lombardia, University of Milano, March 24th Gli illeciti tributari, national conference La materia penale tra diritto nazionale ed europeo, Modena, Law Department, University of Modena and Reggio Emilia, March 30-31, April Legal Academics and Practitioners Contribution to Tax-policy Making. Some Observations on the Subject conference Do lawyers make a distinctive contribution to tax-policy making?, Cambridge, Centre for Tax Law, Christ s College, Second Annual Tax Policy Conference, April 11th Introduction to the Session The Commercial law approach and the relationship with Tax Law, international conference Corporate Tax Base: Towards a European New deal?, Torino-Pollenzo, University of Torino, May 5-6th La tassazione delle piccole e medie imprese nella prospettiva italiana ed europea, conference Questioni attuali di diritto tributario, Enna, Kore University, May 19th 2017 Lessons and seminars at University Masters and Postgraduate Courses seminars on tax assessments, tax litigation, and tax avoidance, taxation of the family at the University of Innsbruck; , lessons regarding the sources, taxpaying units, methods of tax assessments, for the preparation of the admission exam to become dottore commercialista at the Fondazione dei Dottori commercialisti of Modena; Master in Tax law A. Berliri, University of Bologna (lessons regarding the taxation of agents and tax refunds); , Master in Tax law (La formazione del difensore e del giudice tributario) of the Istituto Suor Orsola Benincasa of Naples (lessons regarding the taxpaying units and fiscal federalism); - Master in Business tax law of CERTI-Bocconi of Milano (lessons regarding VAT); , Master in Taxation of financial instruments - Centro Studi Bancari of Lugano (CH) (lessons regarding tax residence and permanent establishment); 6

7 , Master in Direzione e coordinamento di strutture socio-educative e di comunità of the University of Modena and Reggio Emilia and CEIS (lessons regarding the tax aspects of ONLUS and no profit entities); , Master in Internazionalizzazione delle Imprese, University of Modena and Reggio Emilia, Emilia-Romagna, Istituto per il Commercio Estero(ICE) (session regarding international taxation); , Master in Business tax law and International tax law, University of Chieti-Pescara (lessons regarding the definition of income); , Master in La Finanza degli Enti locali of LUMSA Palermo (lessons on adverstising taxes and taxes on the occupation of public area); , Corso di Alta formazione sull Iva, Catholic University of S. Cuore (lessons regarding VAT); , Master in Tax law at the University of Torino (lessons regarding tax refunds, tax rulings, and tax assessments); , Master in Tax law, University of Calabria Tax litigation session (lessons regarding tax jurisdiction and parties of tax litigation); , Master in Tax law, Catholic University of S. Cuore (lessons regarding the sources of tax law); , Master in Tax law, Bocconi University of Milan (lessons on the sources of tax law and tax refunds). 7