IL-33 is a novel member of the IL-1 family and ligand for the IL-1 receptor-related protein, ST2. Recent evidence suggests that the IL-33/ST2 axis plays a critical role in several autoimmune and inflammatory disorders; however, its role in inflammatory bowel disease (IBD) has not been clearly defined. We characterized IL-33 and ST2 expression and modulation following conventional anti-TNF therapy in Crohn’s disease and ulcerative colitis (UC) patients, and investigated the role of IL-33 in SAMP1/YitFc (SAMP) mice, a mixed Th1/Th2 model of IBD. Our results showed a specific increase of mucosal IL-33 in active UC, localized primarily to intestinal epithelial cells (IEC) and colonic inflammatory infiltrates. Importantly, increased expression of full-length IL-33, representing the most bioactive form, was detected in UC epithelium, while elevated levels of cleaved IL-33 were present in IBD serum. ST2 isoforms were differentially modulated in UC epithelium and sST2, a soluble decoy receptor with anti-inflammatory properties, was also elevated in IBD serum. Infliximab (anti-TNF) treatment of UC decreased circulating IL-33 and increased sST2, while stimulation of HT-29 IEC confirmed IL-33 and sST2 regulation by TNF. Similarly, IL-33 significantly increased and correlated with disease severity, and potently induced IL-5, IL-6 and IL-17 from mucosal immune cells in SAMP mice. Taken together, the IL-33/ST2 system plays an important role in IBD and experimental colitis, is modulated by anti-TNF therapy, and may represent a specific biomarker for active UC.

The research path has developed through a double direction: the analysis of fiscal tort and juridical means of reaction introduced into the system of taxation. The fiscal tort is a case that can be used as a comparison tool among national systems. Indeed, principles that regulate the fiscal tort has shared in the national systems even if the formation of the system has been different. Further, as a natural part of the research, the comparison between national and community systems has been crucial. Finally, the study of the “sanctions without fiscal tort”, that is indirect sanctions, had allowed to expand research also to the link between community jurisprudence and national systems.

Les théories du post-industrialisation utilisent comme une preuve empirique du changement du processus historique l’entrée dans une nouvelle structure sociale que, par ailleurs, se distingue par le déplacement des biens et des services et par la formation de nouvelles structures professionnelles et de la gestion. Dans ce contexte, en premier lieu, c’est très intéressant à comprendre comme les nouvelles formes de l’organisation économique et sociale ont reussies à influer sur les systèmes de la fiscalité directe de l’État italien et de l’État français à la formation et au perfectionnement de la notion de revenu du travail indépendant et aussi à la formation et au perfectionnement des modèles de la taxation directe des revenus du travail indépendant. Par conséquent, la recherche, dans le principe, se concentre sur le processus de la construction et de l’évolution de la notion de revenu du travail indépendant et aussi de la construction et de l’évolution des formes nationales de la taxation directe des revenus du travail indépendant; un processus dévelopé au cours de l’Époque Moderne et de l’Époque Contemporaine que, du point de vue historique-fiscale, s’encadre comme l’époque des grands changements en ce qui concerne aussi à la fiscalité directe des revenus de la richesse mobilière. En second lieu, c’est très important à préciser si existe la possibilité de reconstruire les notions actuelles des revenus du travail indépendant en vue de l’aproximation des modalitès de la taxation directe de cette catégorie de revenus de la richesse mobilière avec les modalitès de la taxation directe des revenus de l’entreprise adoptées dans les systèmes italien et français de la fiscalitè directe; par conséquent, la recherche s’oriente vers la déscrition et l’analyse des questions en ce qui concerne à la définition fiscale objective et subjective des revenus du travail indépendant, à la direction vers laquelle on doit s’adresser actuellement les modèles nationaux de la taxation directe des revenus du travail indépendant et les raisons que la justifient. En autre, la recherche s’étendre vers une analyse comparative laquelle évidence les éléments de la convergence et de la divergence nécessaires pour tirer avec exactitude des conclusions sur l’approximation au niveau national et européen des notions des revenus du travail indépendant et des principes et modalités de la taxation directe des revenus du travail indépendant à fin de garantir les libertés de l’établissement et de la prestation des services et les principes de non-dicrimination et de la non-différenciation fiscale des travailleurs indépendants transfrontières dans le marché intérieur. En troisième lieu, c’est très intéressant à préciser avec cette recherche si dans le cadre conventionnel et européen existe une notion de revenu du travail indépendant ou non et si existe un modèle européen unifié ou, au contraire, il s’agit d’une approximation des modèles nationales de la taxation directe des revenus du travail indépendant. Par conséquent, un’autre argument de la recherce est l’analyse de la normative conventionnelle et de la législation européenne et aussi de la jurisprudence de la Cour de la Justice de l’Union Européenne relatives à la construction d’une notion conventionnelle et aussi européenne du travail indépendant au matiere de la fiscalité directe et l’incidence de principes conventionnels et aussi de libertés européenne de l’établissement et de la prestation des services à la taxation directe des revenus des travailleurs indépendants par rapport aux principes de non-discrimination et de la non-différenciation fiscale; une analyse laquelle évidence l’absence d’un modèle conventionnel et d’un modèle européen harmonisé relativement à la taxation directe des revenus du travail indépendant à raison de la prévalence du principe de la souveranité fiscale au domaine de la fiscalitè directe et pour cette raison en peut parler seulement d’une approximation des modèles nationales de la taxation directe des revenus du travail indépendant à fin de garantir les libertés européenne de l’établissement et de la prestation des services des travailleurs indépendants et les principes conventionnels de non-discrimination et de la non-différenciation fiscale. À la fin, c’est très intéressant à préciser si existe une corrélation entre les Traités fiscales et le Droit fiscal européen en ce qui concerne à la notion de revenus du travail indépendant et les principes fiscales. Par conséquent, la recherche se compléte avec l’analyse du régime fiscale des revenus du travail indépendant évidencé dans le Modèle de la Convention de l’OCDE et dans la Convention Italie-France concernant à l’élimination de la double imposition; une analyse laquelle, en analogie avec le droit fiscal européen, précise l’approximation des revenus du travail indépendant avec les revenus de l’entreprise en se référant le Modèle de la Convention de l’OCDE et l’absence d’un modèle conventionel de la taxation directe des revenus du travail indépendant, mais, à différence du droit fiscal européen, évidence la présence des certains critéres adoptés par la normative conventionnelle à fin de garantir l’arrêt de la double imposition et le principe de la non-discrimination que, en substance, sont points de convérgence avec le droit fiscal européen. En autre, l’analyse de la normative conventionnelle de l’OCDE, à différence de la normative conventionnelle relative à la Convention de l’élimination de la double imposition finalisée par l’Italie et la France, évidence une évolution de la fiscalitè directe en ce qui concerne aux travailleurs indépendants laquelle se vérifie à l’adoption des critéres de la fiscalitè directe des revenus des sociétés et de la quelle en se dérive l’approximation de la notion des revenus du travail indépendant avec la notion des revenus de l’entreprise, en substance, revenus provenant par les activités économiques. Compte tenu de ce qui précède, c’est clair la convérgence parmis les législations nationales de la taxation directe des revenus du travail indépendant et la normative conventionnelle du Modèle de la Convention de l’OCDE et la normative europénne; une convérgence que confirme la nouvelle diréction vers la quelle s’adressent les notions et les modèles de la taxation directe des revenus du travail indépendant dans les systèmes nationals de la taxation directe: l’approximation avec les modèles nationales de la taxation directe des revenus des sociétés en vue de l’approximation des notions des revenus dérives par les activités économiques.

Antimicrobial peptides (AMPs) are an important component of the innate immune system of the plants. Plant defensins are a large family of antimicrobial peptides with several interesting features, such as small dimension, high stability and broad spectrum of action. The discovery of new molecules and the study of their mechanism of action allow to consider them attractive for biotechnological applications. In this PhD thesis a defensin from Prunus persica (PpDFN1) and four novel DEFensin Like (DEFL) peptides from Vitis vinifera have been studied. In order to characterize the antimicrobial activity of these molecules, the recombinant mature peptides have been expressed in Escherichia coli and purified to homogeneity by chromatography techniques. PpDFN1 is able to inhibit the growth of B. cinerea, P. expansum and M. laxa with different intensity. The recombinant peptide is capable of membrane permeabilization as demonstrated by SYTOX green fluorescence uptake in treated mycelia. Its interaction with membranes containing sphingolipid species has been shown by artificial lipid monolayers. Furthermore, PpDFN1 displays stronger interaction with monolayers composed by lipids extracted from sensitive fungi with the highest interaction against P. expansum, the most sensitive fungi to PpDFN1 action. DEFL 13, a defensin from grapevine, resulted the strongest antibotrytis peptides. It is electrostatically attracted to the fungal membranes as shown by the antagonist effect of the cations and is able to membrane permeabilization in B. cinerea hyphae. DEFL 13 is internalized in fungal cells and leads to fungal death by activation of some signaling pathways as demonstrated by screening of a mutant collection of B. cinerea

Scopo dello studio: Stabilire se cambiamenti della perfusione di una lesione target di epatocarcinoma (HCC), valutati quantitativamente mediante ecografia con contrasto (CE-US) alla settimana 2 e 4 di terapia con sorafenib, possono predire la progressione di malattia alla settimana 8, valutata con la tomografia computerizzata o la risonanza magnetica con mezzo di contrasto (TC-RM) usando i criteri RECIST/RECIST modificati (response evaluation criteria in solid tumors). Pazienti e metodi: Il comitato etico ha approvato lo studio ed i pazienti hanno fornito un consenso informato scritto prima dell’arruolamento. Lo studio è stato effettuato su un campione di soggetti con epatocarcinoma avanzato o non suscettibile di trattamento curativo, in monoterapia con sorafenib. La valutazione della risposta tumorale è stata effettuata con TC o RM a 2 mesi usando i criteri RECIST/RECIST modificati. La CE-US è stata effettuata entro 1 settimana prima dell’inizio del trattamento con sorafenib e durante la terapia alla settimana 2, 4, 8, 16 e 32. I parametri quantitativi funzionali sono stati ottenuti impiegando un software dedicato. I cambiamenti dei valori dei parametri suddetti tra il tempo zero ed i punti temporali successivi sono stati confrontati con la risposta tumorale basata sui criteri RECIST/RECIST modificati. Risultati: La riduzione dei valori dei parametri relativi alla perfusione tumorale, in particolare di WiAUC e PE (parametri correlati con il volume ematico), al T2/T4 (settimana 2, 4), predice la risposta tumorale a 2 mesi, valutata secondo i criteri RECIST e RECIST modificati, risultata indicativa di malattia stabile (responders). Conclusione: L’ecografia con contrasto può essere impiegata per quantificare i cambiamenti della vascolarizzazione tumorale già alla settimana 2, 4 dopo la somministrazione di sorafenib nei pazienti con HCC. Questi precoci cambiamenti della perfusione tumorale possono essere predittivi della risposta tumorale a 2 mesi e possono avere un potenziale nella valutazione precoce dell'efficacia della terapia antiangiogenica nell’epatocarcinoma. / Aim of the study: To assess whether perfusion changes in one target hepatocellular carcinoma (HCC) lesion, assessed quantitatively by contrast-enhanced ultrasonography (CE-US) at week 2 and 4 of sorafenib therapy, can predict progression of disease at week 8 assessed by contrast enhanced-multidetector computed tomography or magnetic resonance imaging (CE-MDCT or MRI) using RECIST/modified RECIST criteria (response evaluation criteria in solid tumors). Patients and methods: The institutional review board approved the study and all patients provided written informed consent before their enrollment. The study was performed on a sample of subjects with advanced HCC or that was not amenable to curative treatment, in single-agent sorafenib therapy. Tumor response was based on CE-CT or CE-MRI at 2 months using RECIST/modified RECIST criteria. Contrast-enhanced US was performed within 1 week before sorafenib treatment start and during therapy at week 2, 4, 8, 16 and 32. Functional quantitative parameters were assessed using a dedicated software. The changes in dynamic US functional parameters between time 0 and the later time points were compared with tumor response based on RECIST/modified RECIST criteria. Results: The decrease in tumor perfusion parameter values, in particular WiAUC and PE (related to the blood volume), at week 2, 4, predicts the tumor response at 2 months, assessed using RECIST and modified RECIST criteria, that was indicative of stable disease (responders). Conclusion: Dynamic US can be used to quantify changes in tumor vascularity as early as week 2, 4 after sorafenib administration in patients with HCC. These early changes in tumor perfusion may be predictive of tumor response at 2 months and they may have potential in the early evaluation of the effectiveness of antiangiogenic therapy in HCC.

The years of excessive use of thiabendazole to control Penicillium expansum has induced the development of resistance. Sensitivity of fourty eight strains collected from orchards and packinghouses in Emilia Romagna to pure and commercial TBZ was determined in vitro on TBZ amended medium (400μg/mL). Out of 48 strains, 35 were thiabendazole-sensitive (S) and 13 were thiabendazole-resistant (R). Microtiter assay adapted to P. expansum, showed EC50 values ranging from 54 to 320 μg/mL for ten TBZ-resistant strains. At the highest dose (50 μg/mL), resistant strains growth was not inhibited and the reported MICs value were >1000 μg/mL. Therefore, preliminary screening combined with microtiter assay, can be a good strategy to test susceptibility to TBZ. Mutations in the β-tubulin gene were studied on amino acid sequences from residue 167 to residue 357 of 10 P. expansum strains. Mutation at codon 198 was associated with TBZ-resistance. However, its absence in 3 resistant strains can be explained by the involvement of other mechanisms. Moreover, a P. expansum strain LB8/99 showed good antifungal effect against some fungal pathogens through double petri dish assay. It inhibited both mycelium growth and conidia germination of B. cinerea, C. acutatum, and M. laxa, and reduced significantly by 53% and 18% respectively P. expansum. Three major VOCS: geosmin, phenethyl alcolhol (PEA) and an unknown substance were identified by GC-MS analysis. Consistent fumigation of fungal pathogens with PEA (1230 mg/mL), inhibited both conidia germination and mycelium growth of all pathogens, except conidia germination of P. expansum that was reduced by 90% with respect to control. While, the concentration of PEA produced naturally by LB8/99 was ineffective in controlling the pathogens and seemed to have a synergic or additive effect with the other VOCS. Investigations to study the biofumigant effect of LB8/99 on other commodities like seeds and seedlings are in progress.

We study first the different cadastral systems in the EU countries and their perspective in the European Law context, especially in their tax law aspect and about the different building tax system. We talk about the most important aspect, taxation, and the European Unionʼs influence, particularly the European Court. But not only speak about the influence in the Member stateʼs building tax, also find another influences ways, with some European policies. All these aspects and another show a tendency to the cadastral integration, not direct, but existent in the indirect way. About other aspects, the study holds the dual nature of the cadastre, social (like social science), and their tax aspect, and technic nature. The Inspire information net can generate a new way to the tax information exchange between European countries. The investigation end with a comparison of the different cadastral systems in EU countries, and about the edification tax law too. This report holds the tax nature of the cadastre, the need to be considered like social-technic complex. Diverse international organization consider that is a multipurpose instrument and institution, but seem to forget their original purpose, their tax purpose, that was the central aspect in their origin and that don can`t be forget in the new world that raises after the world financial crisis.

La ricerca oggetto della tesi riguarda la disamina delle esperienze comunitarie e nazionali in Europa in materia di elusione IVA ed antielusione IVA, al fine di esaminare le utilizzabili esperienze in materia per la Cina che dovrebbe iniziare a prendere le giuste azioni per fronteggiare il problema della crescente diffusione dei fenomeni dell’elusione IVA, in particolare nel contesto della riforma perdurante dell’IVA cinese verso il modello moderno. A questo fine, prima la tesi ha analizzato dettagliatamente le seguenti principali questioni sulla base delle esperienze comunitarie e nazionali dei determinati Stati Membri dell’UE: la definizione dell’elusione fiscale generale (a tale proposito, più rilevanti le differenze tra elusione fiscale ed altri relativi concetti come risparmio d’imposta, evasione fiscale e simulazione e la relazione intrinseca tra elusione fiscale ed altri relativi concetti come frode alla legge ed abuso del diritto), la definizione dell’elusione IVA (a tale proposito, più rilevanti gli aspetti di particolare interesse ai fini della definizione dell’elusione IVA), i principi e metodologie dell’elusione IVA, le applicazioni delle varie misure antielusive rivolte all’elusione IVA nell’ordinamento comunitario e negli ordinamenti interni degli alcuni principali Stati Membri dell’UE (a tale proposito, più rilevanti l’applicazone del principio Halifax, quale norma antielusiva generale basata sul principio di divieto dell’abuso del diritto, e la considerazione delle altre soluzioni antielusive applicabili nell’IVA, comprese correzioni normative e clausole antielusive specifiche), gli effetti dell’antielusione IVA e i limiti entro cui l’autorità impositiva può esercitare l’antielusione IVA per la tutela degli interessi legittimi dei soggetti passivi come certezza giuridica ed autonomia contrattuale. Poi, la tesi ha avanzato le proposte relative al perfezionamento delle soluzioni antielusive IVA nell’ordinamento tributario cinese, dopo presentati i principali regimi attuali dell’IVA cinese e analizzate le situazioni attuali realtive all’elusione IVA e all’antielusione IVA nel sistema fiscale cinese. / The research work presented in this thesis deals with the study of VAT avoidance and anti-avoidance in the European experiences (at the EU community and some Member States’ national levels), for the purpose of examining the related experiences that have the reference significance for China which should start taking the right actions to tackle the problem of increasing spread of phenomena of VAT avoidance. For this purpose, firstly the thesis has provided a detailed analysis of the following several major issues, based on EU community experience and certain Member States’ experiences: the definition of tax avoidance (in this regard, the differences between tax avoidance and other related concepts such as tax saving, tax evasion and simulation and the intrinsic relationship between tax avoidance and other related concepts such as abuse of right and fraud on a statute are discussed); the definition of VAT avoidance; the principles and methodologies of VAT avoidance; the applications of various anti-avoidance measures against VAT avoidance respectively at the level of EU community and at the level of EU's principal member states (in this regard, in particular the application of the Halifax principle as a general anti-avoidance norm founded on the principle of prohibition of abuse of right and the consideration of other anti-avoidance measures, such as rules correction and specific anti-avoidance rule, that may be applicable in EU VAT system are discussed); the effects of VAT anti-avoidance; the limits within which tax authorities can carry out VAT anti-avoidance for protecting the taxable persons’ legitimate interests such as legal certainty and contractual autonomy. Secondly, the thesis has offered some proposals of improvement of VAT anti-avoidance measures in Chinese tax system, after introduction of the current Chinese VAT system and analysis of the current situation with regard to VAT Avoidance and Anti-avoidance in Chinese tax system.

Le ragioni della delocalizzazione sono molteplici e di differente natura. Si delocalizza, in primo luogo, per ragioni di stampo economico, finanziario eccetera, ma questa spinta naturale alla delocalizzazione è controbilanciata, sul piano strettamente tributario, dall’esigenza di preservare il gettito e da quella di controllare la genuinità della delocalizzazione medesima. E’ dunque sul rapporto tra “spinte delocalizzative” dell’impresa, da un lato, ed esigenze “conservative” del gettito pubblico, dall’altro, che si intende incentrare il presente lavoro. Ciò alla luce del fatto che gli strumenti messi in campo dallo Stato al fine di contrastare la delocalizzazione (più o meno) artificiosa delle attività economiche devono fare i conti con i principi comunitari introdotti con il Trattato di Roma e tratteggiati negli anni dalla giurisprudenza della Corte di Giustizia. In quest’ottica, la disciplina delle CFC costituisce un ottimo punto di partenza per guardare ai fenomeni di produzione transnazionale della ricchezza e agli schemi di ordine normativo preposti alla tassazione di codesta ricchezza. Ed infatti, le norme sulle CFC non fanno altro che omogeneizzare un sistema che, altrimenti, sarebbe lasciato alla libera iniziativa degli uffici fiscali. Tale “normalizzazione”, peraltro, giustifica le esigenze di apertura che sono incanalate nella disciplina degli interpelli disapplicativi. Con specifico riferimento alla normativa CFC, assumono particolare rilievo la libertà di stabilimento ed il principio di proporzionalità anche nella prospettiva del divieto di abuso del diritto. L’analisi dunque verterà sulla normativa CFC italiana con l’intento di comprendere se codesta normativa, nelle sue diverse sfaccettature, possa determinare situazioni di contrasto con i principi comunitari. Ciò anche alla luce delle recenti modifiche introdotte dal legislatore con il d.l. 78/2009 in un quadro normativo sempre più orientato a combattere le delocalizzazioni meramente fittizie. / The reasons for a relocation to take place are numerous and of heterogeneous nature. Business entities are naturally inclined to restructure their geographical presence, first of all, for economic, financial or strategic reasons. These “phisiological” reasons are counterbalanced, from the fiscal point of view, by the need of the National administrations to safeguard tax revenues and to verify the genuinity of the relocation itself. It is therefore on the relationship between “relocation forces” of the firms, on one hand, and the needs to avoid fiscal erosion of National taxable bases, on the other, that the present thesis work finds its theorical focus. National legal instrumentations enacted by domestic legislators in order to avoid fictitious relocation have to deal with the EU principles that were introduced originally with the Treaty of Rome and that were time after time developed by the case law of the European Court of Justice. Under this perspective, CFC legislation offers an ideal starting point for examining cross-border production relocation processes in different countries and legal frameworks that are conceived in order to tax income arising therein. Notably, CFC legislation create a common legal basis for the administrative action of Tax Authorities, whose need for consistent action finds another answer in the legal discipline of ruling. Putting again reference to CFC legislation, the freedom of establishment and the principle of proportionality (also in the perspective of the prohibition of abuse of law) come into play. Analysis will be carried, therefore, on Italian CFC legislation in order to understand if such legal discipline, in its different aspects, could eventually result in an infringement of EU Law principles. Recent modifications enacted by the Law Decree 78/2009 will be examined, in a legal context that is more and more devoted to combat merely fictitious and abusive transfers and relocations.

Il principale obiettivo della tesi è dimostrare come la connessione tra i differenti livelli giuridici che riguardano le relazioni tra Stati membri dell'UE richieda un'interpretazione sistematica delle convenzioni contro le doppie imposizioni intracomunitarie, ed in particolare richieda l'applicazione della clausola della nazione più favorita. / The main goal of this thesis is to demonstrate how the connections between different juridical levels in the relationship between Member States of the European Union requires a systematic interpretation of the intra-EU double tax conventions, in particular the obligation of the most-favoured-nation treatment. The starting point is a dualistic interpretation of the non-discrimination principle; considered both as an obligation of equal treatment on the national level and an application of the most-favoured-nation clause. These principles are investigated in the context of intra-EU relationships and furthermore in the light of the main objective of the EU, i.e. to build an Internal Market. The analysis of the above-mentioned principle is considered in relation to the network of intra-EU double tax conventions, which are inspired by reciprocity due to their bilateral nature and other legal levels which operate in such context, namely the EU and the WTO. In fact, the exclusion of the direct taxation from the competences of the EU and, consequently, exclusive competence that the EU Member States have to negotiate and sign double tax conventions, cannot give to them the opportunity to provide every kind of rules. In particular, according to the CJEU case law, EU Member States must comply, on one side, with EU law and especially with the four market freedoms that cannot be restricted by international bilateral agreements based on reciprocity and, on the other side, with international obligations derived from the WTO (whose parties are EU Member States and the EU too). By contextualizing intra-EU double tax conventions in a EU internal market law-logic, this thesis has demonstrated that the existence of a most-favoured-nation clause enforceable to the provisions of such double tax conventions is the obvious consequence of a systematic EU interpretation.