Cristina Trenta
Position: Senior Lecturer School/office: School of Behavioural, Social and Legal SciencesEmail: cristina.trenta@oru.se
Phone: +46 19 303732
Room: L2371
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 European and international tax law, EU VAT, sustainability, gender equality, digital technologies, and artificial intelligence with a specific focus on their interplay in the development and upholding of human rights. She is responsible for the advanced course on Digitalization, New Technologies, AI and Law. The course runs in both programs, the Law and the Legal science, 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 3 700 000 SEK (EUR 310 000) 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"
She has worked on a VINNOVA research project on cybersecurity and the ethical and legal aspects of artificial intelligence. More information on the project can be found at:
"Nytt forskningsprojekt: Så ska lagen gälla även för AI"
Cristina has previous long-standing professional experience as a litigator for the Italian Tax Administration which she represented in tax trials and she served a 3-year period (2016-2019) as an appointed member of the EU Commission's VAT Expert Group. The VAT Expert Group assists and advises the European Commission on VAT matters.
Starting from 2020, Cristina has been appointed by Örebro University, as a representative of the university in the TOR/Skattenytt Foundation board. The foundation aims to promote scientific research in tax law and in related legal areas of importance to tax law.
In 2021 she has been appointed as a Member of the Expert Group to the EU Observatory on the Online Platform Economy by the European Commission. The Expert Group works with EU digital transformation and for achieving the Digital Single Market.
More information on the appointment as a member of the Expert Group to the EU Observatory on the Online Platform Economy by the European Commission can be found at: "Cristina Trenta new member of EU expert group".
In September 2022 she has been appointed again as a member in personal capacity of the EU Commission’s VAT Expert Group.
More information can be found here:
Örebro researcher appointed EU advisor: “ VAT is a powerful economic instrument”.
Her book on “Rethinking EU VAT for P2P distribution” was published by Kluwer Law International in 2015.
Research projects
Active projects
- Collaborative Consumption, E-services and Peer-to-Peer technology: tax and legal issues
- Project FIRE
Completed projects
Publications
Articles in journals
- Trenta, C. (2020). Taxation in Support of Equality: The Swedish RUT Deduction and the Circular Economy. Florida Tax Review, 24 (1), 349-374.
- 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. (2018). EU Regulation 2016/679: the age of consent and possible VAT consequences when accessing information society services. Skattenytt, 68 (3), 90-107.
- 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. (2016). Bitcoin and virtual currencies. Reflections in the wake of the CJEU’s bitcoin VAT judgement (Bitcoin e valute virtuali. Alcune riflessioni alla luce della deci-sione della Corte di Giustizia UE sul regime IVA applicabile ai bitcoin). Tax Law Quarterly (Rivista trimestrale di Diritto Tributario), 4, 949-974.
- Trenta, C. (2016). Vanished on the way: Applicable law and Vat treatment of transported goods in intra-EU trade (Scomparsi lungo la strada. Diritto applicabile e regime IVA delle cessioni intracomunitarie di beni). Rivista trimestrale di Diritto Tributario (Tax law quarterly) (3), 677-700.
- Trenta, C. (2015). Tax Implications of Natural Disasters and Pollution: Public Financial Measures and Reform Perspectives in the EU. International Tax Law Review.
- Trenta, C. (2015). The Italian “Google Tax” National taxation and the European e-Economy. Tax Law Quarterly (Rivista trimestrale di Diritto Tributario).
- Trenta, C. (1999). Sul termine previsto dall'art. 36 bis d.p.r. 600/1973, (comment) Commissione Tributaria Provinciale di Parma 6 June 1998. Il foro padano, 2, 303-315.
Articles, book reviews
- Trenta, C. (2019). Taxable Supplies and Their Consideration in European VAT - With Selected Examples of the Digital Economy. Intertax, 47 (10), 904-906.
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
- Kristoffersson, E. , Trenta, C. & Westberg, B. (2022). The Swedish Experience. In: Lorenzo del Federico; Sigrid Hemels; José-Andrés Rozas; Silvia Giorgi, Taxation and Cultural Heritage (pp. 247-262). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD).
- Trenta, C. (2021). A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development. In: Adrian Sawyer; Lynne Oats; David Massey, Contemporary Issues in Taxation Research: Volume 4 (pp. 65-81). . Fiscal Publications.
- Trenta, C. (2021). The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework. In: Eleonor Kristoffersson; Mais Qandeel, Law and Sustainable Development: Swedish Perspectives (pp. 97-135). . Iustus förlag.
- Trenta, C. (2020). Tax measures in support of the Circular Economy and sustainable development: the experience of the Nordic countries. In: A.F. Uricchio, G. Selicato, “Circular Economy and Environmental Taxation”: Atti della Summer School Bari 9-15 settembre 2019 (pp. 91-111). Bari, Italy: Caccucci.
- Trenta, C. (2019). Foreword. In: Cristina Trenta, Juridicum Anthology 2019 (pp. 13-15). Örebro: 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 universitet.
- Trenta, C. (2016). Vanished on the way: applicable law and VAT treatment of transported goods in intra-EU 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. (2014). Tax Policies in P2P Digital Content Distribution. In: COMMENTS RECEIVED ON PUBLIC DISCUSSION DRAFT: BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY: 16 April 2014 (pp. 99-109). Paris: OECD.
- 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. (2022). Reconceptualizing the Principle of Equality in EU Tax Law. Paper presented at 31st Annual Tax Research Network Conference, Edinburgh University, Edinburgh, UK, September 5-7, 2022.
- Trenta, C. (2022). The Role of the EU Taxation for a More Sustainable Fashion Industry. Paper presented at 23rd Global Conference on Environmental Taxation (GCET23), Parma University, Parma, Italy, September 21-24, 2022.
- Trenta, C. (2021). Reconceptualizing the Principle of Equality in EU Tax Law. Paper presented at Swedish Network for European Legal Studies 2021 Conference: The Power to Tax in Europe, Stockholm, Sweden, November 25-26, 2021.
- Trenta, C. (2021). The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures. Paper presented at The 24th Annual Critical Tax Conference, University of California, Irvine School of Law, Irvine, USA (Virtual Conference), April 8-9, 2021.
- Trenta, C. (2020). An analysis of the VAT Directive in the light of the principles of sustainable development: National and European problems (Un'analisi della Direttiva IVA alla luce dei principi di svilupposostenibile. Problematiche nazionali ed europee). Paper presented at Foundation of the Parma Bar Association, and University of Parma (Italy), Webinar, June 30, 2020.
- Trenta, C. (2020). Food waste v. food donations – Is the EU VAT Directive in breach of the human right to food?. Paper presented at Danish-Swedish Tax Network seminar (Denmark), August 17, 2020.
- Trenta, C. (2020). Taxation in support of equality: the Swedish RUT deduction and the circular economy. Paper presented at 23rd annual Critical Tax Theory Conference, University of Florida, USA, (Virtual Conference), April 23-24, 2020.
- 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)
- Trenta, C. (ed.) (2013). Public finance and tax incentives for areas struck by natural disasters and pollution, effectiveness of financial measures and reform perspectives. Chieti: University Chieti/Pescara.
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.