Born in Rome on April 23, 1937.
He is a lawyer and emeritus professor of tax law at the LUISS University.
He is President Emeritus of the Constitutional Court and President of the Istituto dell’Enciclopedia Italiana Treccani since 2014.
He was Minister of Finance of the Ciampi Government in 1993-1994. His ministry, among other things, accomplished the first regulation of sector studies; the reduction of withholdings related to the so-called “first home”; the adaptation of the tax legislation to the EU budget directive; the simplification of the tax return form.
He has been a member of the Accademia dei Lincei since 2005.
He is a member of the Conseil Scientifique de l’Institut français de politique fiscal established in 2005.
He is co-director of the journals “Tax Review”, “Business law”, “Taxes law”, “Tax law and practice”, as well as director of the series “Current tax law problems” by CEDAM.