Alessia FIDELANGELI

Curriculum Vitae – Alessia Fidelangeli
Updated as of 2 nov 2026

Current Academic Position

July 2024 – present

Postdoctoral Research Fellow, Department of Legal Studies, University of Bologna, POLINE project (e-Justice). Research topic: “Principles of law in European and national VAT case law: using artificial intelligence to identify, extract and classify them”. Supervisor: Prof. Andrea Mondini.

Previous Academic and Professional Positions

September 2023 – June 2024

Postdoctoral Research Fellow, Department of Legal Studies, University of Bologna. Research topic: “The usefulness of artificial intelligence beyond the robot-judge paradigm: potential and critical issues in tax litigation”. Supervisor: Prof. Andrea Mondini.

November 2023

Legal expert for the Italian Ministry of Economy and Finance (MEF) within the Pro.Di.Gi.T. project: design of a database of tax case law from the lower tax courts and development of predictive tax justice models.

September 2023 – October 2023

Scholarship awarded by the Italian Ministry of Economy and Finance (MEF) and the Council of Presidency of Tax Justice for drafting headnotes (massime) of judgments of the lower tax courts, within the Pro.Di.Gi.T. project (profile: tax law expert under 30).

September 2021 – August 2023

Postdoctoral Research Fellow, Alma AI Interdepartmental Centre, University of Bologna (two one-year fellowships). Projects: CrossJustice (Justice Action) and LAILA (MIUR PRIN). Supervisor: Prof. Giovanni Sartor.

February 2021 – July 2021

Legal consultant for the project to implement an integrated case management system (SIGA) for the Court of Justice of the European Union, at NetService S.p.A.

September 2020 – December 2020

Trainee at the Court of Justice of the European Union (Luxembourg), in the chambers of Judge François Biltgen.

Education

October 2017 – March 2021

PhD in European Tax Law, European School of Advanced Tax Studies (SEAST), University of Bologna. Thesis: “Autonomous concepts of EU law in the value added tax system” (Le nozioni autonome di diritto europeo nel sistema dell'imposta sul valore aggiunto). Supervisor: Prof. Andrea Mondini. Final assessment: Excellent.

September 2016 – July 2017

LL.M. in International Business Tax Law (cum laude), Tilburg University (cooperation agreement between the School of Law of the University of Bologna and Tilburg University). Thesis supervisor: Prof. Gert-Jan van Norden.

September 2012 – September 2017

Single-cycle Master's Degree in Law (Laurea magistrale a ciclo unico in Giurisprudenza), Alma Mater Studiorum – University of Bologna, 110/110 cum laude. Thesis supervisor: Prof. Adriano Di Pietro.

Teaching

September 2025 – present

Adjunct Professor of “Tax Law for Sustainability” (Diritto tributario per la sostenibilità), Ca' Foscari University of Venice – Venice School of Management. Master's Degree in Management and Sustainability, 6 ECTS.

November 2022 – present

Adjunct Professor of “International Tax Law”, Ca' Foscari University of Venice – Venice School of Management. Master's Degrees in International Management and in Accounting and Finance, 6 ECTS (academic years 2022/2023 – 2025/2026).

September 2023 – August 2026

Adjunct Professor of “Tax Law” (Diritto tributario), Alma Mater Studiorum – University of Bologna, Rimini Campus, Department of Management. Bachelor's Degree in Business Economics (CLEI), 8 ECTS (academic years 2023/2024 – 2025/2026).

May 2025 – October 2026

Tutor for the Jean Monnet Chair “Public Finance Law and European Integration” (PUBFINE), Department of Legal Studies, University of Bologna: student tutoring, support for project deliverables and for the organisation of conferences and dissemination events.

March 2024 – December 2024

Tutor for the Jean Monnet Module in European Public Finance Law (EPFiL), Department of Legal Studies, University of Bologna: teaching support and organisation of the module.

Academic years 2021/2022 – 2025/2026

Teaching Tutor in Tax Law, Department of Legal Studies, University of Bologna (teaching support, IUS/12): Bologna Campus (2021/2022) and Ravenna Campus (2022/2023 – 2025/2026).

Guest lectures and seminars

August 2025: lecture at the summer school “Legal complexity and technology: advanced tools for the legal sphere”, titled “AI to handle complexity in Tax Law: Project and ideas in the Italian experience”.
April 2023: lecture in the course “Protection of Personal Data”, University of Urbino, on personal data protection in the tax field.
December 2020: lectures in the course “Corporate Tax and Customs Regimes”, University of Palermo, on the legal sources of customs taxation and the principles of WTO law.
Research Activities

Editorial boards and academic roles

May 2023 – present: editorial staff member, Tax News.
July 2022 – present: editorial staff member, Rivista di Diritto Tributario, online supplement.
November 2018 – present: editorial board member, Studi Tributari Europei – European Tax Studies (STE), University of Bologna.
September 2023 – present: Subject Expert (cultrice della materia) in Tax Law (IUS/12), University of Bologna.
September 2018 – present: Subject Expert (cultrice della materia) in Public Finance Law (IUS/12), University of Bologna.

Research projects

2026: Principal Investigator of an ERC Starting Grant 2027 proposal, “A Theory of Conceptual Integration in European Tax Law”.
May 2026 – June 2026: co-drafted a PRIN Hybrid 2026 proposal, “Tax Expenditures Organization through Domain Ontologies and Regulatory Analysis (TEODORA)”. Lead institution: University of Bologna.
June 2025 – October 2025: co-drafted an e-Justice proposal (JUST-2025-JACC-EJUSTICE), “One law, many languages: artificial intelligence for Developing European multilingual Tax TErminology”.
December 2024 – March 2025: Principal Investigator of a proposal to the Italian Science Fund 2024/2025 (FIS4), “Behavioural Insights, Tax System, and Public Finance for a Sustainable Future”. Ranked in the final list, not funded.
December 2024 – January 2025: participant in an RJ Program Call proposal, “Konstitutionell AI, rätten och samhället” (Constitutional AI, law and society). Applicant: Prof. Eleonor Kristoffersson (Örebro University).
February 2024: co-drafted a Jean Monnet Chair proposal (Erasmus+ Call 2024), “Public Finance Law and European Integration” (PUBFINE). Applicant: Prof. Andrea Mondini. Funded.
March 2022 – April 2022: co-drafted a Research Project of National Interest (PRIN), “Financing the public budget from the illicit economy: consistency and efficiency of the interaction between taxation and criminal confiscation in the for-profit and non-profit sectors”. PI: Prof. Andrea Mondini. Funded.
March 2022 – April 2022: co-drafted an e-Justice proposal (JUST-2022-EJUSTICE), “Principles Of Law In National and European VAT” (POLINE). PI: Prof. Giovanni Sartor. Funded.
March 2022 – April 2022: co-drafted a Horizon proposal (HORIZON-HLTH-2022-IND-13 — 02), “Anonymous But Available Health Information”. Lead institution: Institut Mines-Télécom (IMT).
April 2022: co-drafted an AlmaIdea proposal funded by the University of Bologna, “Norme in Italiano Logico nelle convenzioni per evitare la Doppia imposizione e prevenire l'Evasione” (NILDE; Rules in Logical Italian for double taxation conventions). PI: Prof. Giuseppe Contissa. Funded.
January 2021: co-drafted a Research Project of National Interest (PRIN), “The Europeanisation of Tax Law”. Lead institution: University of Salerno.
June 2020: co-drafted a proposal for the Special Supplementary Research Fund (FISR), “L'impresa 4.0 quale risposta proattiva alla pandemia. Profili tributari, europei e giuslavoristici” (Enterprise 4.0 as a proactive response to the pandemic: tax, EU and labour law aspects). Applicants: University of Verona and University of Bologna.
April 2020: co-drafted the proposal “Integrated Case Management System of the Court of Justice of the European Union” (implementation of an integrated and adaptive case management IT system for the Court of Justice), submitted by NetService. Funded.
November 2017 – January 2020: contributor to the SEAST digest of the case law of the Court of Justice: drafting, reviewing and correcting headnotes of Court of Justice judgments from 2003 to 2017.

Awards, Honours and Other Activities

June 2026: admitted to phase 1 of the feasibility track of the Start Cup Emilia-Romagna 2026 (ART-ER).
May 2025: winner of the “Best Monograph 2024” award of the Italian Association of Tax Law Professors and Scholars (AIPSDT), a national prize for young scholars recognising the best tax law monograph published in Italy in 2024.
April 2025: visiting researcher at King's College London (7–11 April 2025).
2023: copyright holder for the development of the CercaLaw software (rights assigned to the University of Bologna).
2012 – 2016: winner of four merit scholarships, University of Bologna (academic years 2012/2013 – 2015/2016).

Publications

Alessia Fidelangeli, Il charitable trust britannico è equiparabile alla fondazione italiana ai fini dell'applicazione della libera circolazione dei capitali, «FISCALITÀ PATRIMONIALE», 6 October 2026 [case note]

Alessia Fidelangeli, Il regime IVA dei broker assicurativi tra esenzione e imponibilità (nota a Cass. n. 1425/2026), «RASSEGNA TRIBUTARIA», 7 September 2026 [case note]

Alessia Fidelangeli, Il regime fiscale del pre-ruolo universitario: il nuovo assetto normativo e i suoi profili critici, «RIVISTA TELEMATICA DI DIRITTO TRIBUTARIO», 28 May 2026 [article]

Alessia Fidelangeli, Sin Tax e Congestion Charge: modelli di tassazione per la salute nell'esperienza comparata, «EUROJUS», 2026, special issue «Unione Europea, Stati membri e malattie non trasmissibili: una riflessione interdisciplinare» (G. Di Federico, A. Mondini, eds.), pp. 158 - 188 [article]

Alessia Fidelangeli, L'uso dell'IA generativa nel processo tributario in una prospettiva de iure condendo, «RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO», 2026, 1, pp. 125 - 151 [article]

Andrea Mondini, Alessia Fidelangeli, La tassazione dei redditi della famiglia, i regimi convenzionali ed il riconoscimento dei carichi familiari, in: C. Rimini, M. Sesta (eds.), Trattato breve del diritto di famiglia, 2026 [book chapter, forthcoming]

Alessia Fidelangeli, La network analysis tra conoscenza e potere: applicazioni nel contrasto all'evasione fiscale e nell'attuazione delle convenzioni contro la doppia imposizione, in: F. Farri, A. Marcheselli, E. Marello (eds.), La digitalizzazione dell'amministrazione finanziaria tra contrasto all'evasione e tutela dei diritti del contribuente, vol. V, 2026, pp. 176 - 210 [book chapter]

Alessia Fidelangeli, Quadro normativo e criticità dell'uso dell'intelligenza artificiale generativa nel processo tributario, «RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO», 2025, pp. 775 - 802 [article]

Rachele Mignone, Alessia Fidelangeli, Piera Santin, Luigi Di Caro, Building Blocks of Judicial Reasoning: Defining and Extracting Judicial Interpretative Formulas with LLMs, in: Proceedings of CLAIRvoyantS – Conventicle on AI Regulation and Safety, JURIX 2025 [conference proceedings]

Giulia Grundler, Piera Santin, Alessia Fidelangeli, Rachele Mignone, Federico Galli, Andrea Galassi, Giuseppe Contissa, Luigi Di Caro, Paolo Torroni, Automated Extraction of Judicial Interpretative Formulas in EU Case Law on VAT, in: Legal Knowledge and Information Systems: JURIX 2025, «FRONTIERS IN ARTIFICIAL INTELLIGENCE AND APPLICATIONS», 2025, pp. 294 - 299 (JURIX 2025, Turin, 9-11 December 2025) [conference proceedings]

Piera Santin, Alessia Fidelangeli, Giuseppe Contissa (eds.), A computational approach to VAT case law: An analysis of Judicial Interpretative Formulas, Milan, Wolters Kluwer – CEDAM, 2025 [edited volume]

Piera Santin, Alessia Fidelangeli, The use of formulas by tax courts: Myth or reality?, in: P. Santin, A. Fidelangeli, G. Contissa (eds.), A computational approach to VAT case law: An analysis of Judicial Interpretative Formulas, Milan, Wolters Kluwer – CEDAM, 2025, pp. 1 - 16 [book chapter]

Alessia Fidelangeli, Andrea Mondini, “Principi di diritto” and Judicial Interpretative Formulas: Between national doctrine and European integration, in: P. Santin, A. Fidelangeli, G. Contissa (eds.), A computational approach to VAT case law: An analysis of Judicial Interpretative Formulas, Milan, Wolters Kluwer – CEDAM, 2025, pp. 107 - 136 [book chapter]

Alessia Fidelangeli, Il regime fiscale delle borse di ricerca e la riforma del pre-ruolo: un segnale preoccupante per il sistema universitario, «RIVISTA DI DIRITTO TRIBUTARIO», online supplement, 2025 [editorial]

Alessia Fidelangeli, Gli effetti della sentenza Italgomme nell'ordinamento interno tra obblighi convenzionali e resistenze applicative, «TAX NEWS», 2025 [article]

Alessia Fidelangeli, Social Network Analysis: uno strumento per la lotta all'evasione fiscale?, «RIVISTA DI DIRITTO TRIBUTARIO», online supplement, 2025 [article]

Alessia Fidelangeli, Innalzamento del limite alla compensazione dei crediti IVA e abolitio criminis, «TAX NEWS», 2025 [case note]

Alessia Fidelangeli, Federico Galli, Andrea Loreggia, Giuseppe Pisano, Riccardo Rovatti, Piera Santin, Giovanni Sartor, The Summarization of Italian Tax-Law Decisions: The Case of the PRODIGIT Project, «IEEE ACCESS», 2025, 13, pp. 38833 - 38855 [article]

Alessia Fidelangeli, Il ruolo dei fiscal council nella governance economica europea, in: A. Mondini (ed.), Lezioni di diritto della finanza pubblica europea, Milan, Wolters Kluwer – CEDAM, 2025, pp. 187 - 219 [book chapter]

Alessia Fidelangeli, Le nozioni autonome nell'imposta sul valore aggiunto, Pisa, Pacini Giuridica, 2024 [monograph]

Giulia Grundler, Andrea Galassi, Piera Santin, Alessia Fidelangeli, Federico Galli, Elena Palmieri, Francesca Lagioia, Giovanni Sartor, Paolo Torroni, AMELIA - Argument Mining Evaluation on Legal documents in ItAlian: A CALAMITA Challenge, in: Proceedings of the Tenth Italian Conference on Computational Linguistics (CLiC-it 2024), CEUR-WS, 2024, pp. 1 - 10 [conference proceedings]

Federico Galli, Alessia Fidelangeli, Piera Santin, Galileo Sartor, Analytics for Deciding Legal Cases: The ADELE Project, Scuola Superiore della Magistratura, 2024, pp. 138 - 151 [book chapter]

Giuseppe Contissa, Alessia Fidelangeli, Galileo Sartor, Multilingual Logical English for Double Taxation Conventions, in: Proceedings of the 3rd International Workshop KM4LAW – Knowledge Management and Process Mining for Law, Aachen, CEUR-WS, 2024, pp. 1 - 12 [conference proceedings]

Alessia Fidelangeli, La rilevanza della prassi amministrativa in materia di prova della partecipazione a una frode IVA, «RIVISTA DI DIRITTO TRIBUTARIO», online supplement, 2024, 2, pp. 950 - 966 [case note]

Alessia Fidelangeli, Il nuovo regime dell'inesistenza delle notificazioni, «TAX NEWS», 2024, 2, pp. 467 - 479 [article]

Alessia Fidelangeli, I presupposti per il riconoscimento del diritto alla detrazione e del diritto al rimborso IVA possono essere diversificati? La questione sull'art. 30, comma 2 lett. c), D.P.R. 633/1972 è rimessa alle Sezioni Unite, «RIVISTA DI DIRITTO TRIBUTARIO», online supplement, 2024, 1, pp. 498 - 510 [case note]

Giuseppe Pisano, Alessia Fidelangeli, Federico Galli, Andrea Loreggia, Riccardo Rovatti, Piera Santin, Giovanni Sartor, La sommarizzazione delle sentenze tributarie di merito nel progetto PRODIGIT, «I-LEX», 2024, 17, pp. 1 - 26 [article]

Alessia Fidelangeli, L'Amministrazione Finanziaria non può riqualificare autonomamente i contratti certificati secondo la legge Biagi, «TAX NEWS», 2024, 1, pp. 556 - 570 [case note]

Davide Liga, Alessia Fidelangeli, Réka Markovich, Using Ontological Knowledge and Large Language Model Vector Similarities to Extract Relevant Concepts in VAT-Related Legal Judgments, in: M. Bono, Y. Takama, K. Satoh, K. Izumi (eds.), New Frontiers in Artificial Intelligence, Cham, Springer, 2024, pp. 115 - 131 [book chapter]

Alessia Fidelangeli, Piera Santin, Artificial Intelligence in the field of tax justice: considerations on its application, «DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE», 2023, 3, pp. 797 - 822 [article]

Alessia Fidelangeli, Il trattamento IVA delle prestazioni rese dagli asili nido gestiti da cooperative sociali ONLUS, «TAX NEWS», 2023, 1, pp. 230 - 238 [article]

Alessia Fidelangeli, L'applicazione dell'imposta di registro alla divisione ereditaria con conguagli e la rilevanza dell'istituto della collazione (nota a Cass. n. 2588/2023), «RIVISTA DI DIRITTO TRIBUTARIO», 2023, 4, pp. 154 - 173 [case note]

Alessia Fidelangeli, Le piattaforme online come intermediari necessari ai fini IVA: l'Avvocato generale salva l'art. 9-bis del Regolamento di attuazione n. 282/2011, «RIVISTA DI DIRITTO TRIBUTARIO», online supplement, 2023, 1, pp. 369 - 378 [case note]

Alessia Fidelangeli, Piera Santin, Legal analytics per la giustizia tributaria: luci e ombre di un'esperienza applicativa, in: E. Marello, A. Contrino (eds.), La digitalizzazione dell'Amministrazione Finanziaria, Milan, Giuffrè Francis Lefebvre, 2023, pp. 327 - 380 [book chapter]

Davide Liga, Alessia Fidelangeli, Réka Markovich, OntoVAT, an ontology for knowledge extraction in VAT-related judgments, in: Proceedings of the Seventeenth International Workshop on Juris-Informatics 2023, 2023, pp. 39 - 52 (Jurisin 2023, Kumamoto, Japan, 5-6 June 2023) [conference proceedings]

Galileo Sartor, Jacinto Dávila, Alessia Fidelangeli, Giuseppe Pisano, (Re)Integration of Logical English and s(CASP), in: Proceedings of the International Conference on Logic Programming 2023 Workshops co-located with the 39th International Conference on Logic Programming (ICLP 2023), 2023, pp. 1 - 10 (London, United Kingdom, 9-10 July 2023) [conference proceedings]

Alessia Fidelangeli, Le nozioni autonome nell'imposta sul valore aggiunto tra Corte di Giustizia e giudici nazionali, «RIVISTA DI DIRITTO TRIBUTARIO», 2022, 3, pp. 95 - 123 [article]

Federico Galli, Giulia Grundler, Alessia Fidelangeli, Andrea Galassi, Francesca Lagioia, Elena Palmieri, Federico Ruggeri, Giovanni Sartor, Paolo Torroni, Predicting outcomes of Italian VAT decisions, in: Legal Knowledge and Information Systems: JURIX 2022, IOS Press, «FRONTIERS IN ARTIFICIAL INTELLIGENCE AND APPLICATIONS», 2022, 362, pp. 188 - 193 (JURIX, Saarbrücken, 14-16 December 2022) [conference proceedings]

Alessia Fidelangeli, Federico Galli, The Use of AI Technologies in the Tax Law Domain: An Interdisciplinary Analysis, «DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE», 2022, 1, pp. 118 - 163 [article]

Alessia Fidelangeli, Federico Galli, Artificial Intelligence and Tax Law: Perspectives and Challenges, «CERIDAP», 2021, 4, pp. 24 - 58 [article]

Alessia Fidelangeli, L'imponibilità delle operazioni di leasing finanziario immobiliare nei confronti degli esportatori abituali: la convergenza della giurisprudenza nazionale e di quella europea, «RASSEGNA TRIBUTARIA», 2021, 3, pp. 829 - 854 [case note]

Alessia Fidelangeli, La compatibilità europea di regimi differenziati applicabili a dividendi distribuiti a OICVM transfrontalieri (nota a Corte Giustizia C-480/16 del 2018), «RIVISTA DI DIRITTO TRIBUTARIO», 2019, 4, pp. 81 - 106 [case note]

Alessia Fidelangeli, La nozione di beneficiario effettivo nell'interpretazione della Direttiva interessi e canoni, «RASSEGNA TRIBUTARIA», 2019, 3, pp. 619 - 646 [case note]

Alessia Fidelangeli, Il contratto di leasing con opzione come cessione di beni ai fini IVA: la rilevanza della razionalità economica nella giurisprudenza della Corte di Giustizia, «GIURISPRUDENZA COMMERCIALE», 2018, 4, pp. 610 - 624 [case note]

Alessia Fidelangeli, La destinazione all'esportazione di carburante comunque immesso in consumo: compatibilità del regime nazionale di esenzione d'accisa, «RASSEGNA TRIBUTARIA», 2018, 3, pp. 583 - 609 [case note]

Languages and IT Skills

Italian: native speaker
English: advanced (C1, certified)
French: advanced (C1 listening and reading; B2 speaking and writing)
German: intermediate (B1)
Certified IT skills: ECDL (European Computer Driving Licence); Pega Certified System Architect