Digital Transformation of Tax Administrations in the EU

Iñaki Bilbao Estrada

Iñaki Bilbao Estrada specializes in teaching and researching in the area of Tax Law. He holds a bachelor’s degree in Law and a European doctorate (cum laude) awarded by the University of Valencia and Universidad Cardenal Herrera – CEU respectively. He has also studied an MBA (CEU San Pablo) and an Expert E-learning University course (Open University of Spain – UNED). After a research scholarship with Fundación San Pablo he was appointed Lecturer in Financial and Tax Law at UCH-CEU. He has presented and organized numerous courses, seminars and conferences in many different foreign countries, and has made various research stays in foreign universities. He was Visiting Scholar at the University of Berkeley and guest lecturer at various other universities. He is member of the Spanish Association of Tax Lawyers, the Spanish Association of Tax Law, the International Fiscal Association and the European Association of Tax Law Professors. He has published extensively and received various prizes, among them: Second prize in the XXI Annual “La Ley” Awards, first prize in the “Estudios Financieros” (Tax) Awards, and special commendations in Editions XIII/XIV of the “Estudios Financieros” (Tax) Awards. He has been the main researcher in three projects funded by the Spanish Ministry of Education and Culture, and is Director of the ENDESA Research Chair of Taxation and Climate Change at UCH-CEU. His current research is focused on the digital transformation of tax administrations and the new taxpayers rights needed in this digital era. He also started to research about digital economy, sharing economy and has hold an international conference related with digitalization of tax administration (Technological disruption and Tax Adminstration: Duty to Contribute, Fight Against Fraud, and Taxpayer Rights and Guarantees), in Elche, Valencia, the 15th and 16th of October of 2018. In addition, he has experience in Jean Monnet Proyects because of a proyect given to professor Villar Ezcurra in 2014. Right now he is Vice-chancellor of Internationalization and he is also leading the digital transformation of the University CEU Cardenal Herrera.

Marta Villar Ezcurra

Professor Villar is Full Professor of Tax Law at the CEU San Pablo University. She has hold the “ENDESA Chair of Taxation and Climate Change”. She is legal advisor of tax law matters. She has been external consultant of the European Commission (TAXUD) and she is member of the IFA Executive Committee. Between 2007 and 2011 she was General Secretary of CEU San Pablo University (Provost), being in charge of adaptation of programs to the EHEA. She has supervised four PhD dissertations (one of them with awards). Dr Villar serves as a Visiting Professor for LL.M. courses on European tax law at several Spanish and foreign universities. She has been Visiting Professor and Visiting Research Fellow at Georgetown Law Centre, Vienna University of Economics and Business, Université Catholique de Louvain-La Neuve, IBFD (Amsterdam). She has published and lectured extensively on a broad range of topics related to Spanish and European taxation, including the State aid provisions and their application on tax measures, Environmental and Energy taxation. She also has research in Comparative Law in different aspects of Tax Law. She is active member of international scientific and professional associations on Tax and Fiscal Law.

In 2018th, she has hold the 19th Global Conference on Environmental Taxation, which is an international conference that addresses issues and propose solutions for environmental taxation issues.

In addition, in 2014, she coordinated a Jean Monnet Project entitled “Energy taxation and State aid control: looking for a better coordination and efficiency.

Pasquale Pistone

Pasquale Pistone was born in Naples, Italy on 18 November 1968.
Fluent in Italian (native), English, French, German, Portuguese, Spanish and Dutch. Lower intermediate knowledge of Russian.
Graduated (1990) summa cum laude in law (Naples, Federico II University - Italy). PhD (2000) summa cum laude in International and Comparative Tax Law (Genoa, Italy).
Academic positions: IBFD Academic Chairman, Holder of a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna. Professor of Tax Law at the University of Salerno.
Professor honoris causa at the Ural State Law University and at the University of Cape Town. Former member of the Junge Kurie of the Austrian Academy of Science. Visiting professor, faculty member and lecturer (bachelor/master/doctoral level) at numerous Universities around the world.
For 25+ years has been a speaker at seminars/conferences on European & international tax law.
Has received several international awards, competitive research grants and prizes (for over Eur 3 Mio) in the field of European and international tax law.
Member of scientific committees of several specialised journals on European and/or International Taxation in Europe and in other continents.
Scientific peer-reviewer on European, international and comparative tax law for various national, supranational and international agencies, Universities, scientific institutions and journals.
Editor-in-chief of the IBFD World Tax Journal, International Tax Studies and Doctoral Series. Executive editor of the IBFD Global Tax Treaty Commentaries. Co-editor of Diritto e Pratica Tributaria Internazionale.
Member of the Permanent Scientific Committee of the International Fiscal Association (IFA).
Secretary of the Executive Board of the European Association of Tax Law Professors (EATLP).
Member of various juries and doctoral committees on European and international tax law.
Member of the CJEU Task Force of the Confédération Fiscale Européenne on Direct Taxes.
President of the Italian Association for Latin American Tax Law and Member of the Latin American Institute of Tax Law (ILADT).
Author of 4 [and (co-)editor of 56] books and of 225 articles/book chapters, published/translated in 11 languages on European and international tax law. His research focus includes tax treaties, primary & secondary EU law in tax matters (incl. abuse), protection of taxpayers’ rights, tax procedures, relations with developing countries, international tax fairness, digitalized economy.

Cristina García-Herrera Blanco

Professor of Financial and Tax Law at the Complutense University of Madrid and Director of Research Studies in the Institute for Fiscal Studies (Spanish Ministry of Finance), since 2017. Member of several commissions of the Finance Ministry (Taxation and Gender or Wealth tax). Member of the editorial boards of Spanish tax reviews (e.g., Crónica Tributaria and Crónica Presupuestaria and El Cronista del Estado Social y democratic de Derecho). Author of several books and papers on transfer pricing, international taxation, European taxation, Taxation of digital economy, Tax compliance and Corporate tax.
She is member of the National Project Taxes and Robots. She also participated in the Jean Monnet proyect carried by professor Villar Ezcurra.

Irma Johanna Mosquera Valderrama

She is Associate Professor of Tax Law (with tenure) at the Institute of Tax Law and Economics, Leiden University, (The Netherlands).
She obtained her PhD with a Thesis titled “Leasing and legal culture: Towards consistent behaviour in tax treatment in civil law and common law jurisdictions” (Cum laude), at Groningen University.
She is an expert in International Tax Law, Comparison Law and European Tax Law.
Since 2018 she is the Principal Investigator (Leading researcher) of “A New Model of Global Governance in International Tax Law Making GLOBTAXGOV”, a project funded by the European Research Council - Starting grant.

José Andrés Rozas Valdés

He is Full Professor of Tax and Financial Law at the University of Barcelona. He obtained his Degree in Law (1987) at University Complutense of Madrid, where he also obtained his PhD in Law (1992).
He began his academic career as researcher assistant at the Spanish Institute of Fiscal Studies, where he was participating in several research projects for the Ministry of Finances (1987-1989). Then he was working as Assistant and Post-doc Professor at the Financial and Tax Law of the University Complutense (1989-1995).
He won a position as Associated Professor at University of Barcelona (1995-2006/2011-).During 5 years he was Dean and Vice-Chancellor for academics issues, at a private University in Barcelona, Universitat Abat Oliba CEU, that he had contributed to start up and became an official educational institution.
He has participated in several researching projects and has studied tax proceedurings, taxpayers’ rights, the position of the taxpayer in relation with the tax authorities, the good gobernance, the information exchange and the taxation of digital economy. He also has started to study the digitalization of Tax administrations.
He also participated in the Jean Monnet proyect carried by professor Villar Ezcurra.

Álvaro Antón Antón

Dr Álvaro Antón Antón is an Associate Professor at CEU Cardenal Herrera University (Valencia and Elche, Spain) and postdoctoral research fellow at the International Bureau of Fiscal Documentation (Amsterdam) from 2016

Dr Antón holds an International PhD (cum laude) in Tax Law from CEU Cardenal Herrera University, where he also graduated in Law in 2007 and Journalism in 2009. His PhD thesis “State aid and renewable energies support systems: an analysis of the tax benefits under the Energy Taxation Directive to promote biofuels” was awarded with the 2014 European Academic Tax Thesis Award (EATTA) by the European Association of Tax Law Professors (EATLP) and the European Commission.

Currently, Mr. Anton is responsible for lecturing and research at the University CEU Cardenal Herrera in the following areas: EU State Aid Law, Digital Economy Taxation, Corporate Income Tax Law, Tax System and Constitutional Tax Law.

In 2014, he was appointed research associate of the International Fiscal Association (IFA) for the term 2014-2015, developing essays on taxation of illegal activities, international tax issues of international sports organizations and international tax issues of venture capital funds.

His research interests are European taxation and international tax law. He has authored several articles and book chapters for Spanish and international publications. He also has been a speaker on tax law issues at several conferences, seminars and courses in Europe and Central America. Mr. Anton is also principal researcher of several public funded projects on State aid tax issues and, currently, taxation of the digital economy (funded by the Spanish Science Ministry).

Dr. Antón is member of the Spanish branch of the IFA and the Valencia Bar Association.

He also leads a national research proyect related with the taxation of the sharing economy.

In collaboration with professor Bilbao Estrada, he held the International Conference “Challenges and opportunities of the Tax Administration in the digital era” in Elche, Spain, the 15th and 16th of October of 2018.

He also participated in the Jean Monnet proyect carried by professor Villar Ezcurra.

Lorenzo del Federico

Lorenzo del Federico graduated with honors in the Faculty of Law at the University of Bologna in 1983.

He worked as a lecturer at the Faculty of Law of the University of Bologna and taught in the Master’s degree “A. Berliri” in Tax Law (1993-2001).

At the moment he is Full Professor in the University of Chieti-Pescara where he also works as co-director of the Master in Tax Law and in the PhD program.

He has been a Member of Committees and Working Groups at the Italian Government and at the Ministry of Economy and Finance for significant reforms.

He is a Member of Scientific Committees and of executive bodies of several reviews. Moreover, he is co-founder and co-director of the Rivista Trimestrale di Diritto Tributario (Tax Law Quarterly) and of the scientific series Il Diritto Tributario Italiano ed Europeo.

In the years 2013, 2014 and 2015 he has been a Member of the Directive Committee of AIPDT (Ass.ne Italiana Professori di Diritto Tributario).

He has been member of Doctoral Committee in the University of Catania, in the University of Rome “La Sapienza”, in the University of Salamanca, in the University of Barcellona “Pompeu Fabra", in the University “Alma Mater Studiorum” of Bologna, in the University “LUISS Guido Carli” of Rome.

He has been lecturer in several conferences, of national and international significance. Among the most important conferences: the annual conference of EATLP (European Association of Tax Law Professors) in Caserta (2005), the conference of ILADT (Instituto Latinoamericano de Derecho Tributario) in Perù (2014), the annual conference of EATLP in Milan (2015), the conference of ILADT in Mexico City (2015), in Santa Cruz de La Sierra (2016), in Montevideo (2018).

He has published four monographs and more than 300 contributions in Italian, English and Spanish and an English volume.

He also has researched in Comparative Law in different aspects of Tax Law and He is active member of international scientific and professional associations on Tax Law.

He has published in all Tax Law field and, particularly, in taxpayer’s rights, exchange of information, public finance and tax state aid, Digital Economy and taxation, European Tax Law.

He promoted and coordinated two research projects of international relevance: “Tax Implications of Environmental Disaster and Pollution” and “Public Finance and Tax Measures for the Cultural Heritage”.

He also participated in the Jean Monnet project carried by Professor Villar Ezcurra in Spain (2015-2016).

He has been visiting Professor at the University UPEC of Paris (France), at the University of Santander (Spain) and at the IBFD of Amsterdam.

Álvaro del Blanco García

He currently works as a Deputy Assistant at the Research Department of the Institute of Fiscal Studies and Associate Professor in the Department of Financial and Tax Law of the Autonomous University of Madrid. One of the main investigation areas is European Law. He has participated on the preparation of several publications and presentations on that topic.

Finally, He is PhD regarding European law and the autonomous financial system, where he addresses the issues regarding environmental taxation and its problems regarding European law on state aid and the Community freedoms.

He also participated in the Jean Monnet proyect carried by professor Villar Ezcurra

Jesús Rodríguez Márquez

Partner, responsible for the Madrid office and Director of the Tax Practice Area of the firm: 1968. Studies: Law degree from the University of Córdoba (1991) and Doctor of Law from the University of Córdoba (1997). Professor of Financial and Tax Law. He is currently Associate Professor of the same discipline at the Faculty of Law of the Complutense University of Madrid. His teaching activity has been complemented by his participation in international conferences such as the Latin American Tax Law Conference, held in Cartagena de Indias, Lisbon and Salvador de Bahia.
He is the author of numerous books on his specialty and regularly publishes in national and foreign specialized journals (Tax Chronicle, Financial Studies, Taxes, International Tax Review, European Union News, Technical Tax Magazine, Local Taxes, Fiscal Fortnight, etc.). He has participated in numerous conferences, seminars, courses and conferences, always in matters related to Financial and Tax Law, analyzing the specific and specific problems of the forums where they were taught. Five Day Columnist.
In addition to his teaching work at the Universities of Córdoba and Vigo, he has served in the Institute of Fiscal Studies and the Technical Cabinet of the Supreme Court. In the first of the aforementioned institutions, belonging to the Ministry of Finance and Public Administration, he has served as Area Coordinator, Deputy Director General of Tax Studies and Director of Studies. In his performance, he has had the opportunity to participate in the design of different tax reforms, the regional financing system and the local regime. As a lawyer of the Technical Cabinet of the Supreme Court, he had the opportunity to participate in the elaboration of numerous resolutions related to Corporation Taxes and Value Added.
As Director of Studies of the Institute of Fiscal Studies, he has developed an intense international consulting activity, both in Latin America and in several African countries. In particular, he has directed the actions of tax reforms and quality of public expenditure of the Eurosocial II program of the European Union, with technical assistance in more than 13 countries in Latin America. He has been the Spanish representative in the Network of Budgets for Results of the IDB, in the Fiscal Seminar of ECLAC and in the Ibero-American Network of Responsible for Fiscal Policy. He has also directed cooperation projects on Public Finance in Cape Verde, Algeria and Mozambique.
Member of the Commissions constituted by the Ministry of Finance or Economy and Finance for the reform of the General Tax Law (of which he participated in Secretariat work), Autonomous Communities, for the adaptation of the General Tax Law to the community legislation (of which was Secretary), for the analysis of environmental taxation, for the study of the Common Consolidated Tax Base of Corporation Tax, on the systems for determining the tax base and the share of autonomous entrepreneurs, on the setting of a standard cost for municipal services and the tax regime of professional societies. It belongs to the IFA, the Spanish Association of Fiscal Advisors, the Spanish Association of Financial Law and the European Association of Professors of Financial Law. Taxation. Languages: Spanish and English.

João Félix Pinto Nogueira

João Félix Pinto Nogueira, PhD in Tax Law, is Deputy Academic Chairman of IBFD.

He is also team manager of IBFD Academic and Adjunct Editor-in-Chief of the World Tax Journal.

His areas of expertise are international and European tax law, fields in which he has published a dissertation, several articles and book chapters. Dr Nogueira has more than 15 years of experience in teaching at both the graduate and post-graduate levels and is currently overseeing several master's courses on EU and international tax law, taught in different languages.

Dr Nogueira is a member of the EATLP, IFA, IFA Portugal (Associação Fiscal Portuguesa) and IBDT. He is the president of YIN-IFA Portugal and a member (and scientific secretary) of the ECJ Task Force of the Confédération Fiscale Européenne. He is also a member of the Executive Board of the ILADT (Diretorio), the Executive Board of IFA Portugal and the General Council of the IFA. He is member of the board (secretary) of IFA Europe Committee.

He also participated in the Jean Monnet project carried by professor Villar Ezcurra.

Ksenija Cipek

She works since 24 years ago for the Ministry of Finance, Tax Administration of Croatia. She is a highly respected and recognised international tax expert who has heavily involved in lawmaking and was responsible for many tax reforms in Croatia. As a Project Leader she established Compliance Risk Analysis System (CRMS) and provided idea solution for automatic VAT refund based on Risk Analysis System in Croatian Tax Administration (2016). She is currently involve, as a Head of Risk Analysis, in a future development of CRM System, connection of tax legislation and CRM System through risk analysys, especially in an analysys of solutions for applying new technologies as a Blockchain and Digital Distributed Ledger. She is Board Advisor of European Network for Economic Cooperation and Development (EUCED A.E.I.E. – E.E.I.G), Member of the European Law Institute (2018), Contributor Member of the Blockchain Chamber of Commerce (USA), Member of a Government Blockchain Association (GBA), Member of the British Blockchain & Frontier Technologies Associations (UK), Member of the OECD group 'Harmful Tax Practices', Member of the Project Group for CRM Guide, EU level, Coordinator of Idea Solution and Regulatory Arrangement of a Special Pre-Filing Taxation Process (2014), Coordinator of Conceptual Solution and Regulatory Arrangement of the Unified Tax Form (JOPPD) 2013, Member of the Tax Advisory Committee (2017), Member of the Strategic Management Committee of the Tax Administration Modernization Project (2016), Member of Advisory Body for Compulsory Tax Rulings (2017), Member of the EU Council Working Group: Code of Conduct (CoC) and Common Consolidated Corporate Tax Base (CCCTB) - 2017, Project Manager "Transitional Instruments - New Applications of the Croatian Tax Administration Information System" (2017), Lecturer at the Faculty of Law of the University of Zagreb - Department: Income Tax, Member of the Working Group in relation to projects for Tax Administration modernization (2015), Member of the Project “General Audit Support” – GAS (2018).

Alfredo Collosa

He has been virtual tutor and consultant of CIAT since 2008, participating in different modules.

He is a professor of university degree and postgraduate and exhibitor in Tax Administration and Taxation.

He has a Master´s Degree in Public Finance and Financial and Tax Administration, Tax Administration Specialization (UNED, IEF SPAIN).He has a Certified Public Accountant and a Business Administration graduate, and has an specialization in Taxation.

He has been an AFIP official since 1990, and currently works as Chief of Review and Resources. He is author of 8 Books and more than 180 publications tributary issues. He also has participated in numerous courses, including Tax Institutions and Techniques Course (Madrid), IEF International Taxation Course, International Tax Law (Barcelona), CIAT Transfer Prices Course 2016, Collection and Collection Seminar -Cartagena de Indias - CIAT, Symposium Tax Reform - Chile - Padrón Analysis Analysis San Cruz de la Sierra - CIAT, Prices Transfer Seminar CIAT (Montevideo)

He has been consultor of the International Monetary Fund and TADAT Trained.

He also has research about taxpayers rights and he is working on the applications of new technologies of the tax administration and its implications.

Marina Serrat Romaní

She is Assistant Professor of European and International Tax Law at Maastricht University since September 2019. Before that she worked as a Tax Lawyer in Barcelona and she was also Lecturer at Abat Oliba CEU University and the University of Barcelona.

She has a double BA in Law and Political Sciences at Abat Oliba CEU University (2011) and holds an LL.M. in International Tax Law at WU, Vienna (2012).

In 2017 she obtained his PhD in Tax Law at University of Barcelona (Cum Laude) under the title “The Rights and Guarantees of taxpayers in the digital Era. Transparency and Exchange of Tax Information”, supervised by professors Pistone and Rozas Valdés in the fields of taxpayers’ rights, that make her won the Doctoral Extraordinary Award of the University of Barcelona 2018.

She has researched about European and International Tax Law, Exchange of Information, Tax Transparency. Recently she has started to research about Digitalization of Tax Administrations and the impact of Robotics and Artificial Intelligences on Law.

Borja Astarloa Ilarduya

He obtained his license in Law at the CEUUCH in 2014 and his license in Political Sciences in 2015, also at the CEU UCH. He holds a master on Tax Law from the University of Valencia.

He is a PhD candidate at CEINDO and in his thesis he addresses the taxation of tha sharing economy applied to transport sector.

He obtained a public scholarship for his Thesis and since the academic course 20106-2017 started to teach Tax Law subjects in degrees (Law and Business) and postgraduate level.

He is the author of a published work on the VAT related with Airbnb. He also participated in the International Conference hosted by professors Bilbao Estrada and Antón Antón with an oral dissemination of VAT consecuences for Uber and Cabify drivers.

Nowadays, he is a research and teaching assistant at the Department of Legal Sciences of the University CEUUCH. He has been invited researcher at the International Bureau of Fiscal Documentation, Amsterdam.

Since 2018 he coordinates the Law Blog and social media of the Law Faculty of CEUUCH.