Academic Curriculum
Born in Salerno on 13 October 1966, Luigi Ferrajoli graduated in Law with full marks from the University of Parma, where on 25 July 1990 he defended a thesis in Criminal Procedural Law entitled “Preliminary Investigations into Tax Offences”.
In 1995 he obtained a degree in Economics and Business Administration from Sapienza University of Rome. In the same year, he served as a lecturer for courses at the Higher School of Tax Police of the Guardia di Finanza. He also earned degrees in Economic and Financial Security Sciences from the University of Rome Tor Vergata and in Political Science from the University of Trieste.
From 1997 to 2002, having been appointed Cultore della materia (Subject Matter Expert), he collaborated in the teaching activities of the Chair of Tax Law at the University of Bergamo.
From 1998 until 2013, he was a lecturer at the Higher School of Economics and Finance “E. Vanoni”.
Since 1999, he has been a lecturer in the Tax Master’s Program of Il Sole 24 Ore, now known as 24Ore Business School.
Since 2000, he has been a lecturer in the Euroconference Short Master’s Program for continuing professional education for Lawyers and Chartered Accountants, and since 2014 he has been a member of its Scientific Committee.
In the academic year 2004/2005, he was a lecturer in the Master’s Program in Business Strategy & Competitive Technologies at the University of Bergamo.
Since 2019, he has been a lecturer at the Lombardy School of Advanced Training (SAF), based at the Order of Chartered Accountants and Accounting Experts of Brescia.
In the academic year 2018/2019, he was an Adjunct Professor at the University of Salerno, Department of Business Sciences – Management & Innovation System, for a course on social responsibility entitled “CSR and Organizational Models”.
In the academic years 2020/2021 and 2021/2022, he was an Adjunct Professor at the University of Naples “Federico II”, Department of Political Sciences, Master’s Degree Program in International Relations, teaching the course in EU Commercial Law entitled “Commercial Law Community”.
In the academic year 2022/2023, he was an Adjunct Professor at the University of Naples “Federico II”, Department of Political Sciences, Master’s Degree Program in International Relations, teaching the course in EU Commercial Law entitled “EU Commercial Law”.
Since the academic year 2022/2023, he has been an Adjunct Professor in the Second-Level University Master’s Program in Science and Governance of Public Administrations and Enterprises at the Department of Political Sciences of the University of Naples “Federico II”.
He is Director of the Scientific Committee of the Research Project developed in collaboration with the Interdepartmental Research Center “Raffaele D’Ambrosio” (LUPT) of the University of Naples “Federico II”, focusing on the levels of interaction between corporate organizational models and tax control framework systems.
Scientific Activity
Since 1990, Luigi Ferrajoli has authored a very large number of in-depth articles published in the leading Italian journals of tax and corporate law, including Il Fisco and Diritto e pratica delle società, as well as contributions on taxation and criminal and procedural tax law published in the economic daily newspaper Il Sole 24 Ore (over 1,000 contributions since 1993).
Since 2014, he has been the Scientific Director of the journal “Accertamento e contenzioso”, published by the Euroconference Group.
Luigi Ferrajoli is also the author of more than 20 volumes, characterized by an eclectic and interdisciplinary approach to the areas of overlap between tax law, corporate law, and criminal law, both substantive and procedural. This body of work began with the publication in 1991 of “Anti-Money Laundering Legislation”, issued shortly after the introduction of the first law on the subject in the Italian legal system and subsequently republished in later editions. In the same field, in 1994 he contributed, together with other authors, to the “Commentary on Banking Law”, and in 1995 he authored Section I – “Coordination of Investigations in Proceedings for Organized Crime Offences” – of Volume II of the work “Mafia and Organized Crime”, published by UTET as part of the Systematic Jurisprudence of Criminal Law series edited by F. Bricola and V. Zagrebelsky.
These works became authoritative references in legal scholarship for the analysis of the early methods of using financial investigation tools to combat tax crimes and the related offences of re-investment of illicit proceeds.
Since 1995, Luigi Ferrajoli has devoted his scientific activity primarily to tax law matters. In that year, he published a monograph entitled “VAT in Local Authorities”, a pioneering work on the subject, which was reissued in four subsequent editions. In 1996, he published a “VAT Manual”, and in 1997 another monograph entitled “The VAT Regime for Second-Hand Goods”.
In 2004, he returned to procedural tax law topics with the publication of “Customs Litigation”, and in 2013 he authored a monograph entitled “Instruments for the Protection of Assets in Recent Case Law”, focusing in particular on the virtuous application of trusts within the Italian legal system. This work was also published in several editions, including an English-language version entitled “Trust Law in Italy”.
Luigi Ferrajoli also served as editor, for Guida Normativa, of the annotated tax law codes entitled “Code of Tax Collection” (Editions 1999, 2000, and 2002) and “Customs and Excise Code” (Editions 2001, 2003, and 2006).
Among numerous other essays and contributions, particular note should be made of the 2017 publication, for Guida al Diritto, of a vademecum entitled “Liability of Legal Entities: from Court Defense to Corporate Organizational Models”, addressing issues of crime prevention in the corporate context and legal defense against charges under Legislative Decree No. 231.
In 2021, Luigi Ferrajoli published the manual “An Overview on European Commercial Law”, which provides, in English, a comparative analysis of the main institutions of EU commercial law.
In 2023, Luigi Ferrajoli published the volume “Sports Taxation” with Editoriale Scientifica.
Luigi Ferrajoli is also a frequent speaker at national-level courses, conferences, master’s programs, and academic seminars organized by universities, training schools, public bodies, professional associations, and professional orders.