Legal presumptions in national tax systems (Italy and Belgium) and in EU law

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

L’istituto della riabilitazione tra cancellazione del reato e riparazione alla vittima: la sua applicazione nelle realtà europee italiana e belga

La realizzazione di questa ricerca ha come obiettivo principe lo studio approfondito dell’istituto della riabilitazione penale all’interno del panorama legislativo italiano, con riferimento al contesto bolognese, e nella legislazione belga; inoltre si pone come scopo l’analisi dell’interazione autore-vittima del reato, con una particolare attenzione al risarcimento elargito alla persona offesa dal reato e alla figura della vittima prima nel sistema penale, poi nel procedimento specifico che porta alla riabilitazione del condannato. Il punto di partenza del lavoro di ricerca intrapreso è costituito da un’accurata ricerca bibliografica inerente agli argomenti trattati, al fine di poter approfondire una buona parte della letteratura italiana e belga esistente in materia. La fase successiva della ricerca è stata quella di reperire informazioni riguardanti l’ambito di studio da approfondire, cioè la riabilitazione, secondo una direttrice empirica. Pertanto, per quanto concerne la realtà italiana, sono stati analizzati, tramite una griglia di rilevazione costruita ad hoc, i fascicoli processuali relativi alla riabilitazione presenti negli archivi del Tribunale di Sorveglianza di Bologna (2004-2009); la situazione belga è invece stata studiata reperendo dati, riferiti alla réhabilitation pénal, rintracciati presso il “Service Public Fédéral Justice - Bureau Permanent Statistiques et Mesure de la charge de travail (BPSM)” (2008-2009), sia livello nazionale che delle cinque Corti di appello. Inoltre, al fine di ottenere un ulteriore punto di vista empirico riguardante l’istituto della riabilitazione penale, sono state effettuate delle interviste semi-strutturate al Presidente del Tribunale di Sorveglianza Dott. Francesco Maisto e al Sostituto Procuratore Generale di Liège Mr. Nicolas Banneux. Infatti l’esperienza lavorativa e il particolare ruolo ricoperto da questi “osservatori privilegiati”, competenti di riabilitazione e particolarmente sensibili alle tematiche criminologiche e vittimologiche, li pone direttamente in contatto con l’istituto e la procedura della riabilitazione, determinando in loro una profonda padronanza dell’oggetto di ricerca.

Optimization of molecular and crystalline forms of drugs, agrochemicals, pesticides in relation to activity, bioavailability, patentability and to the fabrication of polymorphs, solvates, co-crystals with green chemistry methods

This doctorate was funded by the Regione Emilia Romagna, within a Spinner PhD project coordinated by the University of Parma, and involving the universities of Bologna, Ferrara and Modena. The aim of the project was: - Production of polymorphs, solvates, hydrates and co-crystals of active pharmaceutical ingredients (APIs) and agrochemicals with green chemistry methods; - Optimization of molecular and crystalline forms of APIs and pesticides in relation to activity, bioavailability and patentability. In the last decades, a growing interest in the solid-state properties of drugs in addition to their solution chemistry has blossomed. The achievement of the desired and/or the more stable polymorph during the production process can be a challenge for the industry. The study of crystalline forms could be a valuable step to produce new polymorphs and/or co-crystals with better physical-chemical properties such as solubility, permeability, thermal stability, habit, bulk density, compressibility, friability, hygroscopicity and dissolution rate in order to have potential industrial applications. Selected APIs (active pharmaceutical ingredients) were studied and their relationship between crystal structure and properties investigated, both in the solid state and in solution. Polymorph screening and synthesis of solvates and molecular/ionic co-crystals were performed according to green chemistry principles. Part of this project was developed in collaboration with chemical/pharmaceutical companies such as BASF (Germany) and UCB (Belgium). We focused on on the optimization of conditions and parameters of crystallization processes (additives, concentration, temperature), and on the synthesis and characterization of ionic co-crystals. Moreover, during a four-months research period in the laboratories of Professor Nair Rodriguez-Hormedo (University of Michigan), the stability in aqueous solution at the equilibrium of ionic co-crystals (ICCs) of the API piracetam was investigated, to understand the relationship between their solid-state and solution properties, in view of future design of new crystalline drugs with predefined solid and solution properties.