Contributing Scholar Metodo Giuridico • ISSN 3103-7305

Ludovica Cella

Regional Vice-President of Federalberghi Emilia-Romagna and President of Federalberghi Piacenza

Contributes systematic analyses to Metodo Giuridico on the economic, managerial, and regulatory dimensions of hospitality enterprises.

Published Contributions

Full-Text English Papers

Doctrinal Essays

Case Notes

All Scholars & Editorial Board Profilo in Italiano (/autori/ludovica-cella/) English Edition Hub

Research Disciplines & Indexed Descriptors (JEL / EU EuroVoc)

Primary Legal Areas: Local & Indirect Taxation (1)

AEA JEL Codes: JEL K34 — Tax Law JEL H71 — State and Local Taxation, Subsidies, and Revenue

EU EuroVoc: local tax indirect tax

Chronological Bibliography in Metodo Giuridico

ISSN 3103-7305 • Diamond Open Access (CC BY-NC-ND 4.0)

Showing all 1 published papers (newest first)

Doctrinal Essay Local & Indirect Taxation

Vol. 1, Issue 2 (2026) • Art. 1441 • July 9, 2026

POS Commission Costs and Inequity of Tourist Tax Collection for Hotel Operators

Italian original: Costi POS e iniquità dell’imposta di soggiorno per albergatori

This paper examines the financial and administrative burden of the tourist tax on accommodation businesses. While recent reforms and Order No. 1527/2026 of the Supreme Court Joint Sections confirm the hotelier's status as a tax collector responsible for…

Italian Full Text PDF A4 (IT) .RIS .BIB