Andrea Colli Vignarelli is a Lawyer and Full Professor of Tax Law – Scientific-disciplinary sector IUS 12 – in the Department of Political and Legal Sciences of the University of Messina. He was Director of the Department of Economic, Financial, Social, Environmental, Statistical and Territorial Sciences at the Faculty of Economics of the University of Messina from 2004 to 2010. At the same University he was Coordinator of the Phd Course in "Sustainable Tourism, Fiscal Advantages, Statistical Methods in Environment and Quality", and in "Economics, Statistics and Tax Law"; he was Coordinator 2015-2018 of the degree course in "Political science, Administration and Services" and member of the scientific committee of the Phd Course in Law in the University of Messina, 2013-2017. He was President of Sicilian Office – Guarantor of the taxpayers. He actually sits on the editorial board of the Journals “Bollettino tributario d’informazioni”,"La Rivista di Finanza", "Ultra Limes – Rassegna di Diritto tributario e finanziario dell’UE", and on the management review board of the book series:"I ponti del diritto", published by Maggioli, and of the journal "Diritto e Processo Tributario". He is author of monographs, articles in books and numerous publications in the most important specialized Journals in Italy.