Franco
Paparella

EDUCATION

Degree in Economics and Business, Sapienza University of Rome, 1988

Degree in Law, Sapienza University of Rome, 1991

Postgraduate Diploma in Internationa Tax Law, Sapienza University of Rome, 1991

PROFESSIONAL ORDER

Italy (Rome Bar)

LANGUAGES

Italian, English

Professional activities outside taxation. In addition to his work as a tax specialist, Franco serves as receiver, extraordinary commissioner and judicial commissioner in various insolvency proceedings. His main current appointments include judicial commissioner of Acqua Pia Antica Marcia, receiver of OIS Srl (the former public branch of Olivetti), and extraordinary commissioner of Europol Corpo di Vigilanza S.p.A. He has also served as Deputy Commissioner in the extraordinary administration proceedings concerning the Alitalia group, extraordinary commissioner of Farmacap (the special agency managing public pharmacies for the Municipality of Rome), and judicial commissioner of the San Giovanni di Dio Fatebenefratelli Hospital in Rome.

In the sports sector, in addition to advising sports Federations on taxation matters, Franco is a member of the Guarantee Commission for the bodies overseeing justice, oversight, and the protection of sporting ethics of the Italian Paralympic Committee (CIP), and has previously served as a member of the Supervisory Commission for Professional Football Clubs (COVISOC), the first-instance commission responsible for assessing compliance with UEFA licenses, and the Board of Auditors of the Italian Tennis Federation.

He has also served as Chairman of the Internal Control Service of the Istituto Italiano di Medicina Sociale, Chairman of ItaliaCamp Srl within the framework of the eponymous project promoted by LUISS University of Rome under the high patronage of the Presidency of the Republic and the Presidency of the Council of Ministers, Vice Chairman of an investment firm (SIM), and Chairman of the board of statutory auditors of the National Technology District for Energy.

Academic activities. Franco is a full professor of tax law at Sapienza University of Rome. He has previously taught at the Central Tax School of the Ministry of Finance, the Faculty of Law of the University of Camerino, the Faculty of Economics of the University of Salento, Link Campus University of Malta, Universitas Mercatorum in Rome, the General Inspectorate of Finance of the Ministry of the Treasury, and the Tax Police School of the Guardia di Finanza. He has also been repeatedly invited to training initiatives organized by the Higher School of the Judiciary.

Scientific activities. Franco has an extensive body of scientific publications, focused primarily on corporate and business taxation, comprising over one hundred articles in leading Class A scholarly journals, notes to court decisions, case notes, book chapters and encyclopedia entries in leading class-A scientific journals, 5 monographs, 5 handbooks, and 6 edited volumes. He is among the founders and scientific co-editor of the Rivista trimestrale di diritto tributario (an ANVUR class-A journal) and its related series of studies and research. He is also a member of the editorial board of the series Saggi sull’ordinamento tributario italiano and the Quaderni tributari scientific series, as well as of the scientific and review committees of numerous class-A scientific journals. He regularly speaks at scientific conferences of national and international significance and has served as a member of the scientific committee and director of several master’s programs in tax law. He has repeatedly served on committees evaluating candidates for university professorships (first or second tier) and researcher positions. He currently serves on the committee for National Scientific Habilitation.

Institutional activities. He participated in numerous ministerial and governmental commissions tasked with drafting studies and legislative proposals in tax matters, and was coordinator of the Tax Observatory of the Chambers of Commerce established at Unioncamere. In 2023, he was appointed a member of the Scientific Committee of the Higher School of Tax Justice and of the Committee of Experts responsible for drafting the implementing decrees of the tax reform (Decree of the Deputy Minister of Economy and Finance No. 99 of August 4, 2023). He has repeatedly been appointed to committees for admission to the legal profession or the profession of chartered accountant.

Affiliations. His main affiliations include the International Fiscal Association (IFA), the European Association of Tax Law Professors (EATLP), and the Italian Association of Tax Law Professors and Scholars (AIPSDT), of which he served as Vice President and member of the Executive Board from February 21, 2020 to January 8, 2023. He is also a founding member of the Società degli Studiosi di Diritto Tributario, of which he served as President.

Registrations. He has been registered in the Register of Statutory Auditors for over thirty years, and is enrolled in the Special Register of Supreme Court Lawyers, the Register of Insolvency Practitioners, the main ministerial lists relating to extraordinary administration proceedings, the list of experts for the negotiated settlement of business crises, and the list of lawyers qualified to certify the integrated system for the detection, measurement, management, and control of tax risk (TCF) under Article 1, first paragraph, of Decree of the Minister of Economy and Finance No. 212 of November 12, 2024