La Sapienza - Università di Roma

      ANDREA AMATUCCI

21 October 1938 - 13 August 2025

On August 13, 2025, Professor Andrea Amatucci, Emeritus of Tax Law in the University Federico II of Naples, has passed away.

The International Tax Law Review is close to His family, especially to His son Fabrizio, remembering Him as a great scholar and as a person of uncommon elegance.

The Board of Editors of the Journal expresses its profound gratitude for the continuous and precious work that Andrea Amatucci has performed for over a quarter of a century a member of the Board of Directors (from 1999, the year the Journal was founded, to 2020) and of the Board of Trustees (from 2021 to 2025).

Andrea Amatucci devoted himself with great enthusiasm to the realization of this project, sharing every detail of it, actively participating in its long and complex preparatory phase and giving full support to the Founder Giovanni Puoti, with whom He, together with Victor Uckmar, forged a deep-rooted partnership that began with their joint participation in the Journal's first Editorial Committee and has continued throughout their respective Schools, laying down the foundations for the inclusion in the project of eminent Italian and foreign scholars.

Over these long years, Andrea Amatucci's authoritative and passionate contribution has played a decisive role in the launch and development of a highly innovative initiative (the "Rivista", as it is friendly named among the stranger Colleagues, has been the first and for many years the only Italian journal exclusively devoted to International, European, and Comparative tax law, publishing contributions most of which written in foreign languages) and of the higher scientific standard (as attested by the immediate inclusion of the Rivista among the scientific journals of Level "A", officially listed by ANVUR, the Italian Agency for the evaluation of the academic research).

With the active support of His School, Andrea Amatucci has promoted in His University many initiatives of national and international importance, which have been carried out in the name of the Journal, which have produced many of the important contributions by prestigious Italian and foreign authors published in the Journal.

Showing remarkable foresight, Andrea Amatucci did not hesitate in 2010 to fully and wholeheartedly support the assignment of the journal's publication to Sapienza University, leading it to become (unique in this field) the "University Press" of one of Italy's most prestigious universities.

The International Tax Law Review, with immense gratitude, will keep the teachings, the principles and the guidelines that Andrea Amatucci left behind, and will continue to pursue His legacy with deep commitment, commemorating His memory with the most appropriate initiatives.

INTERNATIONAL TAX LAW REVIEW

Quarterly scientific journal owned by the Department of Political Sciences of the “Sapienza University of Rome”, published by “Sapienza University Press”.

Italian Register of Periodical Press: (Courthouse of Rome – Section Press, Reg. No. 654/96) ISSN: 1824-1476. Managing Director: Prof. Pietro Selicato. 

Board of Trustees: Giovanni Puoti (founder), Andrea Amatucci, Jacques Malherbe, Claudio Sacchetto, Josè Manuel Tejerizo Lopez.
Board of Directors: Fabrizio Amatucci, Pietro Boria, Roberto Cordeira Guerra, Lorenzo del Federico, Peter Essers, Giuseppe Marino, Roman Seer, Pietro Selicato.

The International Tax Law Review is a magazine placed in Group A of the ANVUR (National Agency for the Evaluation of the University and Research) ranking of scientific journals on legal matters, which aims to examine issues of  international, comparative and European tax law.

The Scientific Committee is composed of italian and foreign professors, and has permanent links with a network of Scientific Correspondents from many countries, in Europe and in the rest of the world.

A board of External Auditors formed by authoritative professors ensures a blind peer review of most of the papers published in the first and second sections of the Review, according to the ANVUR regulation.

The selection of the scientific materials is entrusted to the Editorial Committee distributed in several offices located throughout the Country, whose direction is committed to Fabrizio Amatucci and Pietro Selicato.

In order to facilitate the dissemination abroad, any text is published in the author’s original language, and is also available in a full translation (or an abstract at least) in another language. Among the foreign languages, English is the  most widely used.

Each issue is divided into three sections:

Section I (Academic Essays) which includes papers written from tax law and public finance professors from all over the world, and generally from experts of generally recognized scientific reputation;

Section II (“Commented Documents”) is dedicated to judgements of the Courts (national, as well international and European Courts), administrative decisions and interpretations (from tax Administration), commented by members of the Editorial Staff;

Section III (“Notes and Surveys”) welcomes writings of young researchers, reviews of new books and meetings.

The International Tax Law Review is a scientific open research centre, a lab in which each student or scholar may, at the same time, draw and give scientific contributions. In the past, it has been the engine of important insights in the field of international taxation, promoting conferences and seminars in many universities or academic bodies and publishing of course the related working papers on its issues. Aiming to improve these results, the Journal, in addition to having an already established network of relationships with renowned research centers or italian and foreign universities, is constantly striving to expand worldwide its spread within the international scientific community, in order to involve in the debate and in the reasearch an increasing number of scholars to further refine the quality of its content thanks to authoritative and essential contributions from abroad.