This page in Swedish

Cristina Trenta

Title: Senior Lecturer School/office: School of Law, Psychology and Social Work

Email:

Phone: +46 19 303732

Room: L2371

Cristina Trenta

Research Subject

About Cristina Trenta

Cristina Trenta is an Associate Professor in Law at Örebro University.

She holds a PhD in European Tax Law from the Alma Mater Studiorum University of Bologna, Italy and a second PhD in Commercial Law from Jönköping International Business School, Sweden. Her first doctoral dissertation was awarded the 2008 tax law thesis award by the European Commission and European Tax Law Professors Association.

Cristina teaches and researches in the fields of tax law and sustainability, VAT, and digital technologies, with a specific focus on their interplay in the development and upholding of human rights, and has been program director for the Legal Science Programme with International Approach between 2013 and 2017.

She has received research grants amounting to more than 3 000 000 SEK and her most recent research project on the new EU consensus on development, sustainability and the role of tax law (Det nya EU-samförståndet om utveckling – hållbarhet och skatterättens roll) is currently being financed by the Torsten Söderbergs Stiftelse. More information on the project can be found at:

"Ska studera skatternas roll för hållbar utveckling"

Cristina has previous long-standing professional experience as a litigator for the Italian Tax Administration which she represented in tax trials and she is currently serving a 3-year period (2016-2019) as an appointed member of the EU Commission's VAT Expert Group in Brussels, Belgium. Her book on “Rethinking EU VAT for P2P distribution”  was published by Kluwer Law International in 2015.

Research Projects

Research Teams

Research Teams

Publications

Publications

Articles in journals |  Articles, book reviews |  Books |  Chapters in books |  Collections (editor) |  Conference papers |  Conference proceedings (editor) |  Doctoral theses, monographs |  Other | 

Articles in journals

Trenta, C. (2019). European VAT and the digital economy: recent developments. eJournal of Tax Research, 17 (1), 118-133.
Trenta, C. (2019). The EU Charter and the protection of the financial interests of the EU. Skattenytt (7-8), 559-576.
Trenta, C. (2017). Migrants and Refugees: A EU Perspective on Upholding Human Rights through Taxation and Public Finance.. Saint Louis University Law Journal, 62 (1), 1-18.
Trenta, C. (2015). The Italian “Google Tax” National taxation and the European e-Economy. Tax Law Quarterly (Rivista trimestrale di Diritto Tributario).

Articles, book reviews

Books

Trenta, C. (2015). Rethinking EU VAT for P2P distribution. Alphen aan den Rijn, the Netherlands: Kluwer Law International (EUCOTAX series on European Taxation 45).

Chapters in books

Trenta, C. (2019). Foreword. In: Cristina Trenta, Juridicum Anthology 2019 (pp. 13-15). Örebro, Sweden: Örebro University.
Trenta, C. (2019). The EU Digital Single Market: An Overview. In: Cristina Trenta, Juridicum Anthology 2019 (pp. 73-80). Sweden: Örebro University.
Trenta, C. (2018). Tax Havens, Merry-go-rounds, and Dutch Sandwiches – An initial analysis of the language used to describe noncompliant fiscal behavior. In: Lind, Yvette, Rättsliga och ekonomiska reflektioner över internationell skatteplanering (pp. 94-128). Uppsala, Sweden: Iustus förlag.
Trenta, C. (2018). VAT and the Digital Economy, a Comparative Analysis of European Legislation. In: Uricchio, A. F. and Selicato, G., Summer School in Selected Issues of EU Tax Law as EU Law (pp. 143-152). Rome, Italy: Duepuntozero.
Trenta, C. (2017). VAT and the Refugee Crisis: Human Rights, Gender, EU VAT Gap, and EU Tax Policies. In: Karina Kim Egholm Elgaard, Dennis Ramsdahl Jensen, Henrik Stensgaard, Momsloven 50 år: Festskrift i anledning af 50 års jubilæet for Danmarks første momslov (pp. 85-104). København: Ex Tuto Publishing.
Trenta, C. (2016). Human organ transplants: Supply of goods or inalienable fundamental right. In: Kristoffersson, E., Olsson, S., Rendahl, P., Festskrift till Björn Westberg (pp. 187-207). Uppsala: Iustus förlag.
Trenta, C. (2016). Internet search engines: a VAT analysis. In: Lamensch, M., Traversa, E., Thiel, S. van, Value added tax and the digital economy: the 2015 EU rules and broader issues (pp. 117-133). Alphen aan den Rijn, the Netherlands: Kluwer Law International.
Trenta, C. (2016). Tax Implications of Natural Disasters and Pollution, Public Financial Measures and Reform Perspectives in the EU. In: Josef Zila, Juridicums Årsbok 2014-2015 (pp. 355-369). Örebro: Örebro University.
Trenta, C. (2016). Vanished on the way: applicable law and VAT treatment of transported goods in intra-UE trade. In: Del Federico L., Verrigni, C., I trasporti nel sistema tributario italiano ed europeo (Transports in the Italian and European tax system) (pp. 31-53). Padua, Italy: Amon.
Trenta, C. (2015). Disaster management in the Nordic countries: public finance, taxation, and insurance. In: Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone, Wolters Kluwer, Tax implications of natural disasters and pollution. Alphen aan den Rijn: Kluwer Law International.
Trenta, C. (2015). The Italian Google Tax, National Taxation and the European E-Economy. In: Del Federico, L., Ricci, C., La digital economy nel sistema tributario italiano ed europeo (pp. 185-210). Padova, Italy: Amon.
Trenta, C. & Pizzoni, B. (2003). La cessione di beni (Supply of goods). In: Javier Lasarte, Benedetto Santacroce, Lo stato della fiscalità nell’Unione europea (White Book on Taxes for the EU): l'esperienza e l'efficacia dell'armonizzazione. Roma (Italy): Dottorato in Diritto Tributario Europeo (Bologna).

Collections (editor)

Trenta, C. (ed.) (2019). Juridicum Anthology 2019. Sweden: Örebro University (Örebro Studies in Law 13).

Conference papers

Trenta, C. (2019). A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development. In: Proceedings of the Workshop on Sustainable taxation, Global challenges and legal solutions, University of Gävle, April 8- 9, Sweden. Paper presented at Sustainable Taxation - Global challenges and legal solutions, Workshop at the University of Gävle, Gävle, Sweden, April 8-9, 2019.
Trenta, C. (2019). A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development. Paper presented at Tax Justice Network Conference 2019 (TJN19): Professional enablers of tax abuse and crime: the role of banks, law firms and accountants, City University of London, London, UK, July 2-3, 2019.
Trenta, C. (2019). Discussant, The sale of work of art: issues of qualification within the national situations and in cross-border scenarios. Paper presented at Public Finance and Taxation for Cultural Heritage, Study seminar dedicated to Ph.D. programmes and Young Scholars, Pescara, Italy, June 13, 2019.
Westberg, B. , Kristoffersson, E. & Trenta, C. (2019). Public finance and tax measures for the cultural heritage, Questionnaire, Sweden. Paper presented at Public finance and tax measures for the cultural heritage, Pescara University, Chieti, Italy, June 14, 2019.
Trenta, C. (2018). European VAT and the digital economy: recent developments. Paper presented at 27th Annual Tax Research Network Conference, University of Birmingham, Birmingham, United Kingdom, September 3-5, 2018.
Trenta, C. (2018). Tax Havens, Merry-go-rounds, and Dutch Sandwiches: An analysis of the language used for describing illicit fiscal behaviors. Paper presented at Law and Arts in Crime Settings, The 19th International Roundtable for the Semiotics of Law (IRSL 2018), Örebro University, Örebro, Sweden, May 23-25, 2018.
Trenta, C. (2018). VAT and the Refugee Crisis – Human Rights, Gender, the EU VAT Gap, and their Role in EU Tax Policies. Paper presented at 4th Max Planck European Postdoctoral Conference on Tax Law, Munich, Germany, January 15-16, 2018.
Trenta, C. (2015). Human organ transplants: Supply of goods or inalienable fundamental right?. Paper presented at 69th Congress of the International Fiscal Association (IFA 2015), Second International Tax Research Symposium, Basel, Switzerland, August 30 - September 3, 2015.

Conference proceedings (editor)

Doctoral theses, monographs

Trenta, C. (2013). VAT in peer-to-peer content distribution: towards a tax proposal for decentralized networks. (Doctoral dissertation). Sweden: Jönköping International Business School, Jönköping, Sweden.
Trenta, C. (2007). Iva e servizi di comunicazione nel modello comunitario e nell'esperienza italo-svedese. (Doctoral dissertation). Bologna (Italy): Alma Mater Studiorum - Università di Bologna.

Other