Managing Partner

Alessandro Dagnino

Palermo

(+39) 091 3090 62

Alessandro Dagnino is a Founding Partner, Managing Partner, and the Head of the Tax and Public Finance sector at LEXIA. A Supreme Court lawyer (Avvocato Cassazionista) and distinguished academic, he is a leading expert in tax litigation and public finance, representing multinational groups, financial institutions, and high-profile institutional figures.

Alessandro’s practice focuses on complex disputes before the Italian Tax Justice Courts, the Supreme Court, and the Constitutional Court. He provides strategic consultancy to public entities and local authorities on the reorganization of participated companies and public finance matters. In addition to his legal practice, he is a Professor of Tax Law at LUMSA University and a frequent lecturer at LUISS Business School, contributing extensively to the legal debate through monographs and scientific publications. He also holds significant institutional roles, including serving as the Honorary Regional Secretary for Sicily of the British Chamber of Commerce for Italy.

Practices

Corporate tax Transfer pricing Criminal tax law and criminal economic law Tax Restructuring Public Finance Tax Advisory Tax Collection Disputes Tax Litigation Customs advisory and litigation

Assignments

By resolution of the regional council no. 482 of December 6, 2023, he was appointed to represent the Sicilian Region in litigation to challenge the decision made by the Joint Sections in special composition of the Court of Auditors, against the decision adopted by the Joint Sections of the Court of Auditors for the Sicilian Region in the Council Chamber of November 25, 2023, on the General Account of the Sicilian Region for the fiscal year 2021.

From 2016 to 2018: president of IRFIS – Financial for the development of Sicily S.p.A. (briefly, IRFIS – FinSicilia S.p.A.), a single-member company subject to the direction and coordination of the Sicilian Region, financial intermediary registered in the single register ex art. 106 T.U.B. (www.irfis.it).

Since 2018 (ongoing): Member of the Board of Directors of the Permanent Observatory for Tax Justice, an organization promoted by the National Association of Tax Magistrates, by academic institutions (including the Universities of Bologna, Bari, Catania, and Palermo), and by other public entities (e.g., Chamber of Commerce of Palermo and Enna).

From 2017 to 2019: member of the Chamber Council of the Chamber of Commerce of Palermo and Enna.

Since 2018 (ongoing): Vice President of Confcommercio of Palermo; from 2015 to 2018 he was president of the Board of Arbitrators.

Since 2018 (ongoing): president of Confcommercio Professions Palermo.

Since 2018 (ongoing): Member of the National Council of Confcommercio professions and coordinator of the scientific committee.

Since 2015 (ongoing): coordinator of the Study Center of Confcommercio of Palermo.

Since 2011 (ongoing): President of the Board of Liquidators of SO.G.E.SI. S.p.A., former concessionaire company for tax collection in Sicily, subject to the direction and coordination of UniCredit S.p.A.

2016: appointed as a member of the Financial Banking Arbitrator – College of Palermo, by the BankingFinancial Conciliator (association representing intermediaries).

Former president of the Evaluation Unit of the Autonomous Institute of Public Housing of Trapani.

Former member of the Control Committee of companies participated by the Sicilian Region, established at the General Accounting Office of the Sicilian Region.

Former president of the Guarantors Committee at the Health Department of the Sicilian Region.

Former legal advisor to the President of the Sicilian Regional Assembly on Euro-Mediterranean policies, with particular regard to fiscal profiles.

Former legal advisor to the General Accountant of the Sicilian Region on the reorganization of companies participated by the Region.

Former legal advisor to the Commission for the Reform of the Special Statute of the Sicilian Regional Assembly.

Former legal consultant of the Autonomous Fair of the Mediterranean, for which he managed the transformation plan into a joint-stock company and of the CIEM (Center for the Internationalization and Promotion of the Euro-Mediterranean Economy).

Former consultant of CERISDI (Center for Research and Executive Studies of Palermo), under the presidency of P. Ennio Pintacuda, S.J., for which he organized training projects for public and private entities and research in tax law and transnational cooperation.

Former Civic Defender of the Municipality of Villabate (PA).

Former member of the Evaluation Units of the Hospital Companies “S. Giovanni di Dio”, of Agrigento and “S. Elia”, of Caltanissetta, of the Municipality of Calatafimi Segesta, of the Union of Municipalities of the Lower Valle del Torto and of the AUSL n. 9 of Trapani.

Former Extraordinary Commissioner of cooperative companies in the Sicilian Region.

Former member of the Consultative Commission for the collection of taxes of the Sicilian Region, provided by L.R. n. 35 of 1990 and established at the Regional Department of Budget and Finance.

Former Board member of the Agency for Mediterranean Policies of the Sicilian Region.

Former member of the Supervisory College of the PRUSST “Sicily: lands of the west – an integrated system of archaeological parks and cultural tourist routes”, promoted by the Municipality of Castelvetrano (TP).

Awards

Carlo Manzoni Award – National award for the best thesis in International Tax Law (Bocconi University).

Robert Schuman Scholarship – European Union (European Parliament, Luxembourg).

Giovanni Bonsignore Scholarship – Advanced training in Public Management.

Bars and Courts

Since 2012 (ongoing): Honorary Regional Secretary for Sicily of the British Chamber of Commerce for Italy.

Since 2017 (ongoing): President of the Union of Catholic Jurists of Palermo.

Since 2021 (ongoing): President of ANTI (National Association of Italian Tax Advisers) - Western Sicily Section and member of the National Council of the same association.

Founding member of the Chamber of Tax Lawyers of Palermo.

Member of the Scientific Committee of the Sicilian Center for Studies on Justice.

Board Advisor of the Permanent Observatory of Tax Justice.

Academic Activity

Scientific Director

Scientific Director

Course for the Preparation for the Professional Tax Judge Competition, organized by Il Sole 24 Ore Formazione

Discover more

Tax law professor

Contract lecturer, holding the course on tax law for business and the third sector at LUMSA University in Rome (Department of Palermo), from the academic year 2020-2021 (ongoing).

Contract lecturer in the Master's program in tax law, accounting, and tax planning at the LUISS Business School, from the academic year 2019-20 (ongoing).

Contract lecturer, holding the course on tax law at the University of L'Aquila, for the academic years from 2012-13 to 2023/2024.

Contract lecturer, holding the course on financial law in the Law Faculty of the University of Palermo - educational center in Agrigento, from the academic year 2007-08 to 2011-12 (five years).

Contract lecturer, holding the course on Public Finance in the Economics Faculty of the University of Palermo - degree program in Economics and Management of Tourism Services, in the academic year 2007-08.

Contract lecturer, holding the course on Public Finance in the Law Faculty of the University of Palermo - educational center in Agrigento, from the academic year 2003-04 to 2009-10 (seven years).

Lecturer in the Second Level Master's program in International and European Tax Law at the University of Palermo, directed by Prof. Andrea Parlato, academic year 2006-07.

Former coordinator of the research project (University of Palermo) entitled "The evolution of criminal tax law systems."

Former coordinator of the research project (University of Palermo) entitled "The impact of e-commerce on the principles of tax law."

Former collaborator in the research project coordinated (University of Palermo, Rome, and Bari) entitled "Taxation and the environment: the evolution of tax systems between territorial support policies and taxation of new expressions of wealth."

Former contract lecturer in tax law at SSEF (Higher School of Economics and Finance) of the Ministry of Economy, CERISDI (Research and Directional Studies Center) of Palermo, ASAEL (Sicilian Association of Local Authority Administrators), ISIDA (Higher Institute of Business Managers), CONSIEL (management, consulting, and training company of the Telecom - Finsiel group).

Member of the editorial or research committee

Since 2017: Member of the Editorial Board of the Journal of the Permanent Observatory of Tax Justice, ISSN 2499-8702.

Former member of the Editorial Board of the international journal "International Tax Law and Practice", CEDAM.

Former member of the research committee of the Tax Justice Observatory, an organization established by the Regional Province of Agrigento and the Sicilian section of the Association of Tax Magistrates.

Author and researcher

Editor of the tax law section on the online newspaper "Live Sicilia," the television program "Rights and Taxes" on TRM - Tele Radio del Mediterraneo, and the public finance section "Quel che è di Cesare" in the monthly magazine "S".

"The Impact of Tax Reform on Professions," forthcoming from Cacucci Publisher (Bari).

"The Tax Profiles of Non-Fungible Tokens," forthcoming from LUISS University Press (Rome).

"Cyber-Justice in Tax Proceedings: Algorithms, the Ethical Charter, and Due Process," report for the VII National Congress of Tax Magistrates on "Tax Justice towards Reform," forthcoming in Corporate Tax 2017, Global Legal Group, 2017, pp. 97 onwards.

"Reasonableness and other Immanent Principles as Parameters of Justice in Tax Rules and Procedures," in Law and Administrative Process, Quaderni, 22, 2015.

"For an Ethical Analysis of Tax Legal Norms" (with Sacchetto C.), review, in AA.AA., Tax System and Tax Order - Liber Amicorum for Andrea Parlato, Bari, 2014, pp. 75-100.

"Fiscal and Financial Considerations Regarding Public Subsidies to Religious Denominations in Italy" (with Sacchetto C. and Santagata F.), in Society, Law & Religion, 2013, vol. 3, pp. 169-210.

"For an Ethical Analysis of Tax Legal Norms" (with Sacchetto C.), in Quarterly Journal of Tax Law, 2013, vol. 3, pp. 617-650.

Commentary on Articles 78, 79, 80, 180, and 181 in Commentary on the Consolidated Income Tax Act, Giuseppe Tinelli (ed.), CEDAM, 2009.

Monograph, "Regulatory Power and Tax Benefits," CEDAM, 2008, pp. VIII-214, in the series Current Issues in Tax Law, edited by Profs. F. Gallo and R. Lupi.

"Evidence Gathering and Timely Contestation Burden in Tax Proceedings," in AA.VV., Current Issues in Tax Law (coordinated by A. Parlato), Palermo, 2006, pp. 143-183.

"The Reasonable Duration of Tax Proceedings," in 1st Report on Tax Justice in Sicily (coordinated by A. Parlato), Palermo, 2005, pp. 91-136.

"The Legislative Power of Regions and Local Authorities in Environmental Taxation," in International Tax Law Journal, 2004, no. 2-3, pp. 309-337.

"The Taxpayer Status of the State and Other Public Entities," in Tax Law and Practice, 2004, 4, pp. 747-802.

"Protecting the Taxpayer Between Inspection Activities and Tax Litigation," in Sicilian Industry, 2002, 44, p. 32 onwards.

"The Taxation of Illicit Operations in the EU VAT System," in Tax Review, 2002, 1, pp. 114-150.

"Hypotheses of Tax Relief or Similar Aid Measures in Favor of Companies Operating in the Sicilian Region under Article 20 of Regional Law No. 32 of December 23, 2000," study commissioned by the President of the Sicilian Region, August 2001, 218 pp.

"The Taxpayer's Charter: Initial Implementation and Implications for Local Authorities," in Sicily Business, 2001, 26, p. 24 onwards.

"The New Discipline of Offenses in Income and Value Added Taxes," in Sicilian Industry, 2000, 18, p. 19 onwards.

Various Minor Writings.

Training

Bachelor's Degree in Law

Bachelor's Degree in Law, obtained from the University of Palermo, at the age of twenty-two, with a score of 110/110 cum laude, and a mention for the thesis in international tax law titled "Taxation of Income of Non-Resident Companies and Entities" (supervised by Professor Andrea Parlato).

Ph.D

Doctorate Degree in Tax Law, obtained from the University of Catania, with an "excellent" rating. Thesis titled: "Legislative Authority in Tax Incentives - Constitutional, Community, and International Limits." Supervisor: Professor Avv. Andrea Parlato.

Eligibility for a doctorate in "Competition Law and Market in the European Union" at the University "Federico II" of Naples.

Master's degree and specialization in European law

Annual Master's Degree in Comparative and European Law, obtained with an "excellent" rating from the University of Palermo, under the supervision of Professor Antonello Miranda.

Advanced Studies

Specialization School in Comparative and European Law - Private Law orientation, obtained (with a scholarship) from the University of Palermo.

Specialization course in "International Taxation" carried out at the University of Münster (Germany), in English, under the direction of Professor Dieter Birk.

Scholarships and Awards

Winner of the public selection for a research collaboration grant titled "The Tax Advantage Regulation," SSD IUS/12 - Tax Law, offered by the University of Palermo, with a score of 95/100.

Recipient of the "Robert Schuman" scholarship, offered by the European Union, for a three-month internship at the Division for Economic, Monetary and Industrial Affairs of the Directorate-General for Parliamentary Studies of the European Parliament in Luxembourg.

Recipient of the "Giovanni Bonsignore 1999" scholarship awarded by the CE.RI.S.DI. (Center for Managerial Research and Studies) of Palermo for the completion of a master's program in "Advanced Training and Research in Public Management."

Recipient of the national "Carlo Manzoni" award for the best thesis in international tax law, offered by the homonymous foundation and the "L. Bocconi" University of Milan.