Raffaele Santoro born in Naples on November 1958 enrolled in the faculty of Jurisprudence of the University of Naples-Federico II in the academic year

1976/1977 obtaining the maximum with honors in all profit exams except in civil procedure exceeded with 28/30.

He obtained a degree in Law on 10/07/1980 discussing a thesis entitled"The taxation of dividends" reporting 110/110 with honors, applause of the commission and invitation to attend university institutes.

He passed the State Exam for practicing the profession of solicitor for the year 1982 with 59/80 and is registered in the Register of Lawyers of Naples from 13/03/1984.He attended the advanced course in civil law at the University of Naples and obtained the diploma of specialization in civil law on 28/03/1988 discussing a thesis in civil law compared to the title "System and the object of publicity in civil law Italian and French "reporting 70/70 and praise and praise of the commission.He has held scientific and teaching at the chair of science of finance and law of the Faculty of Law of the University of Naples-Federico II ° from January 1981 until 1998.

He has carried out research on the motivation in the tax assessment and in-depth study topics related to his degree thesis.
He published the following articles:

"The tax credit as a tax relief instrument in relation to the financing of companies and the development of southern regions: the need for a c.d. articulated  in the research of the C.N.R. C.T. 800155209 directed by Prof. Andrea Amatucci entitled "The midday between the enlargement of the EEC and the renewal of the extraordinary legislation" Naples,1982
In 1996 he published the text "The motivation of the tax assessment act" ESI 

He carried out research on the regional accounting on behalf of the Campania Region in the years 1983-1984 and carried out research on the tax aspects of factoring as an incentive tool a favor of the Mezzogiorno, on behalf of the C.N.R. C.T. 840212309 in the years 1985-1986.

He published the article "The regions and the extraordinary intervention in the south" in "Politics
Meridionalistica "nn.7-8 of the University of Naples - Federico II ° dealing with the following

topics:
Academic Year 1982-1983 Tax assessment and litigation

                              1983-1984 "" "
                             1984-1985 The general principles of IRPEF        

                             1985-1986 Taxation of multinational companies and transfer princing  "       1986-1987 "" "" 

                          1987-1988 "" 

1990-1991 The Single European Act In 1989 he went to the Institute of Tax Law of the Faculty of Law of the

Spanish University of Salamanca where he has studied, in a comparative way, the studies related to assessment procedure with reference also to Latin American and Italian regulations Portuguese.

Expert of the subject in the commissions of the examinations of profit in science of the finances and law 
finance of the Faculty of Law of the University of Naples -Federico II °.

From 1 November 1993 he attended the eighth doctoral research cycle entitled "Theory of the Public Finance and Financial Bureaucracy "at the Faculty of Law of the

University of Naples -Federico II 

Finally, he was interested in the following topics: "The Single European Act and Tax Harmonization in relation to direct taxes "," The tax payer's guarantees and the relative articles of association with analysis of the European regulations on Irpeg adjustment taxes "" Issues related to

Dividend Taxation "" Environmental Taxation and Local Finance "He knows and speaks Spanish, French, and English.In the years 1994-1995 and 1996 he gave lessons of VAT and billing for professional courses of the Basilicata Region financed by the U.E.He was eligible on 22/05/1999 in the competition for university researcher in tax law

at the Faculty of Political Sciences of the University of Cagliari. On June 1, 2000 as part of the Master in Law and Tax Practice IV cycle 1999/2000 at the University of Bari has held a lesson on the possibility of univocal reconstruction of the content of the motivation of the imposition in the light of the taxpayer's guarantees.

In the academic year 2000/2001 at the School of Specialization in Law and Economics of the 

European Union of the Faculty of Law of the second University of Naples held classes  

as a tutor in Community financial law.He has been a lawyer in the Municipality of Mugnano di Napoli since 1999 and since that of Quarto since 2001.He has been  an external lawyer of the IACP of the Province of Naples.

He obtained in the 2002/2003 academic year at the University School and Higher Education
"J.Monnet" the diploma of expert in community law following the Schumann Course.

In the academic year 2002/2003 he obtained the Master in International Tax Planning
at the High School of Tax Police.

Expert in Italian and European consumer law as well as in community tax law  and 
international is interested in internationalization of companies.

In January 2008 he obtained a diploma in consumer law at the University's SAA of Turin with attestation of an intermediate knowledge in English.

He published in the magazine "Administrativ @ mente" in April 2013 an article "La motivation of the assessment and the law n. 69 of 2009 ".

He has been a defendant in the Court of Cassation since 04/28/2006 and defends in tax and administrative matters
He is developing work on State Aid and the tax procedure in the context of the recent

administrative and tax legislation.
He participated on March 21, 2014 at the Conference "Real Estate Execution" at the Hotel

Alabardieri of Naples.
It is external legal of Equitalia Sud s.p.a., of Naples Servizi s. p.a. and of Anas s.p.a ..

Mediator at the COA in Naples.
He is interested as a legal representative of economic cooperation relations between Italy and some organizations with public participation in Albanian law.(BLG)

For six years he held the function of VPO at the Naples District Court and as auxiliary judge at the Court of Appeal of Rome in banking and contract matters.

Naples, 02 August 2018

        Avv.Raffaele  Santoro