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Cristina Trenta

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

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Phone: +46 19 303732

Room: L2371

Cristina Trenta

Research Subject

About Cristina Trenta

Cristina Trenta is associate professor in tax law  (docent). She holds a PhD in European Tax Law from the Alma Mater Studiorum University of Bologna in Bologna, Italy, for which she was awarded the European Commission and the European Tax Law Professors Association's European Tax Thesis Award, and a PhD in Commercial Law from the International Business School, Jönköping University in Jönköping, Sweden. Cristina teaches and researches in the fields of taxation and technology, with a specific focus on their role in development and the upholding of human rights. She recently published "Rethinking EU VAT for P2P distribution" in Kluwer Law International's prestigious EUCOTAX series and is currently serving a 3-year period (October 2016-September 2019) as an appointed member of the EU Commission's VAT Expert Group in Brussels, Belgium. Her current research project is “Collaborative Consumption, E-services and Peer-to-Peer technology: tax and legal issues”. She also combines bio-ethics and value added tax law.

Research Projects

Research Teams

Research Teams

Publications

Publications

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

Articles in journals

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).

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. (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. (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).

Conference papers

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. (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