Start
25.09.2026
2:00 PM
Finish
25.09.2026
6:00 PM
Symposium
Location
Great Hall L. Ferroni
Climb to the Rock, 44 | San Marino
25 September Free movement of capital and direct taxation.
The conference will focus on the free movement of capital and its related tax implications, at a particularly important time for our country, which is currently navigating the final stages and concrete implications of the Association Agreement with the European Union.
Inscriptions on https://esse4web.unirsm.sm/
Program
14:00
Institutional greetings
Paolo PASCUCCI – University of the Republic of San Marino, Director of the San Marino Legal Institute
14:15
Greeting address and political-institutional guidelines
Marco GATTI – Secretary of State for Finance
14:45
Free movement of capital and financial services under the Association Agreement: the Central Bank's perspective
Catia TOMASETTI – President of the Central Bank of the Republic of San Marino
15:30
The free movement of capital in European Union law: a general overview
Andrea MONDINI – University of Bologna – Alma Mater Studiorum
16:15
Break in work
16:45
The impact of the association agreement and the tax consequences for financial operators
Marco GREGGI – Sammarinese Legal Institute and University of Ferrara
17:15
The case law of the Court of Justice of the European Union, the Court of Cassation and the lower courts
Anna MIOTTO – University of Ferrara
17:45
Capital movement and AML obligations
Michela MAISTO – PhD Student, University of Campania “Luigi Vanvitelli”
Capital movements and global minimum taxation in the OECD Project and Directive 2022/2523
Alessandro CASANOVA – PhD Student, University of Ferrara
18:15
Closing of the Works