Cristina Trenta

Cristina Trenta has been appointed as a full professor of public law at Linnaeus University since September 1, 2023. Prior to this role, she served as an associate professor in law at Örebro University from 2016 to 2023 and as a senior lecturer in tax law at the same university from 2012 to 2016. Additionally, Cristina held a fully funded postdoctoral researcher position at the International Bureau of Fiscal Documentation in Amsterdam, the Netherlands, from 2009 to 2012. During her time there, she was granted a scholarship to conduct research in the field of peer-to-peer technologies and EU VAT Law.

She holds a law degree from the University of Parma, Italy, and has a postgraduate specialization in tax law from the Alma Mater Studiorum University of Bologna, Italy. 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 received the 2008 Tax Law Thesis Award from the European Commission and the European Tax Law Professors Association a prestigious acknowledgment to innovative research in the tax law field. Her first doctoral dissertation has been the first research in the field of EU VAT law and Communication Services from a European, Swedish, and Italian comparative perspective. This first PhD dissertation has been also mentioned in the list of the activities of the European Union in the Tax Field in 2008.

Teaching

Cristina's teaching and research areas encompass 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.

Cristine has extensive experience teaching at various universities, conducting courses in English, Swedish, and Italian. These courses have covered a range of legal areas, including EU Law, European Tax Law, European VAT Law, International Tax Law, Sustainable Development and Law, Gender Equality, and Digitalization and Law. Her teaching has extended to multiple countries, including Sweden, Italy, Denmark, the United Kingdom, Belgium, the Czech Republic, Switzerland, Poland, Germany, Australia, and the USA. Over the years, she has delivered more than 10,000 hours of instruction. She has taken on various roles in academia, serving as the course responsible and examiner for numerous undergraduate and graduate courses. She has designed several courses at the bachelor's and master's levels on Digitalization, Artificial Intelligence, and Law.

She has also been involved in teaching courses as part of Erasmus+ and exchange programs.

Furthermore, Cristina has supervised bachelor, magister, and master theses in both Swedish and English.

She has experience in supervising doctoral students in various areas, such as tax law and digital technologies, including Artificial Intelligence, in English, Swedish, and Italian.

Research

She has received research grants totaling more than 3,700,000 SEK (EUR 310,000). Her most recent research project, focused on the new EU consensus on development, sustainability, and the role of tax law, has been financed by the Torsten Söderbergs Stiftelse.

Cristina has also worked on a VINNOVA research project on cybersecurity and the ethical and legal aspects of artificial intelligence.

Her book on "Rethinking EU VAT for P2P Distribution" was published by Kluwer Law International in 2015.

In 2023, she signed an agreement with Edward Elgar Publishing for the publication of her next upcoming book titled "Unequal by Policy: EU Tax Law and the Agenda 2030.

In 2024, she will be one of the thematic reporters on gender equality and tax law for the annual European Tax Law Professors conference.

Commissions

From 2016 to 2019, Cristina served as an appointed member of the EU Commission's VAT Expert Group, assisting and advising the European Commission on VAT matters. In 2021, she was appointed as a Member of the Expert Group for the EU Observatory on the Online Platform Economy by the European Commission, working on EU digital transformation and the Digital Single Market. In September 2022, she was reappointed as a member in a personal capacity of the EU Commission’s VAT Expert Group.

From 2020 until the end of August 2023, Cristina was appointed by Örebro University as the university's representative on the TOR/Skattenytt Foundation board. The foundation's mission is to advance scientific research in tax law and related legal areas that are significant to tax law.

She brings extensive professional experience as a litigator for the Italian Tax Administration, where she represented the administration in tax trials and tax litigations.

Publications

Book (Refereed)

Trenta, C. (2015). Rethinking EU VAT for P2P distribution. Alphen aan den Rijn, the Netherlands, Kluwer Law International.

Doctoral thesis, monograph (Other academic)

Trenta, C. (2013). VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks. Doctoral Thesis. Jönköping, Jönköping International Business School. 651.
Trenta, C. (2007). Iva e servizi di comunicazione nel modello comunitario e nell'esperienza italo-svedese. Doctoral Thesis. Bologna, Italy, University of Bologna. 325.

Chapter in book (Refereed)

Trenta, C. (2024). The Disobedience of Courts : an Examination of Dialogues and Monologues in the System of the European Convention of Human Rights in Italy. Rule of law in a Transitional Spectrum. Sweden, Iustus förlag. 187-213.
Trenta, C. (2024). Women’s Right to Abortion in the Light of the EU VAT System. Festskrift till Åsa Gunnarsson. Sweden, Iustus förlag. 275-306.
Tjernberg, M., Trenta, C., Dimitrievski, N. (2024). Förord. Festskrift till Åsa Gunnarsson. Sweden, Iustus förlag. 7-8.
Trenta, C. (2023). The role of EU taxation for a more sustainable fashion industry. Taxation and the Green Growth Challenge : Critical Issues in Environmental Taxation series. United Kingdom, Edward Elgar Publishing. 184-198.
Trenta, C. (2023). Reconceptualising the Principle of Equality in EU Tax Law. The Power to Tax in Europe. England, Hart Publishing Ltd. 167-190.
Kristoffersson, E., Trenta, C., Westberg, B. (2022). The Swedish Experience. The Swedish Experience. Amsterdam, The Netherlands, International Bureau of Fiscal Documentation (IBFD). 247-262.
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. Contemporary Issues in Taxation Research : Volume 4. Fiscal Publications. 65-81.
Trenta, C. (2021). The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework. Law and Sustainable Development : Swedish Perspectives. Iustus förlag. 97-135.
Trenta, C. (2020). Tax measures in support of the Circular Economy and sustainable development : the experience of the Nordic countries. “Circular Economy and Environmental Taxation” : Atti della Summer School Bari 9-15 settembre 2019. Bari, Italy, Caccucci. 91-111.
Trenta, C. (2018). Tax Havens, Merry-go-rounds, and Dutch Sandwiches : An initial analysis of the language used to describe noncompliant fiscal behavior. Rättsliga och ekonomiska reflektioner över internationell skatteplanering. Uppsala, Sweden, Iustus förlag. 94-128.
Trenta, C. (2018). VAT and the Digital Economy, a Comparative Analysis of European Legislation. Summer School in Selected Issues of EU Tax Law as EU Law. Rome, Italy, Duepuntozero. 143-152.
Trenta, C. (2016). Human organ transplants : Supply of goods or inalienable fundamental right. Festskrift till Björn Westberg. Uppsala, Iustus förlag. 187-207.
Trenta, C. (2016). Internet search engines : a VAT analysis. Value added tax and the digital economy : the 2015 EU rules and broader issues. Alphen aan den Rijn, the Netherlands, Kluwer Law International. 117-133.
Trenta, C. (2016). Vanished on the way : applicable law and VAT treatment of transported goods in intra-EU trade. I trasporti nel sistema tributario italiano ed europeo (Transports in the Italian and European tax system). Padua, Italy, Amon. 31-53.
Trenta, C. (2015). Tax Implications of Natural Disasters and Pollution, Public Financial Measures and Reform Perspectives in the EU. Juridicums Årsbok 2014-2015. Örebro, Örebro universitet. 355-369.
Trenta, C. (2015). The Italian Google Tax, National Taxation and the European E-Economy. La digital economy nel sistema tributario italiano ed europeo. Padova, Italy, Amon. 185-210.
Trenta, C. (2015). Disaster management in the Nordic countries : public finance, taxation, and insurance. Tax implications of natural disasters and pollution. Alphen aan den Rijn, Kluwer Law International.

Chapter in book (Other academic)

Trenta, C. (2017). VAT and the Refugee Crisis : Human Rights, Gender, EU VAT Gap, and EU Tax Policies. Momsloven 50 år : Festskrift i anledning af 50 års jubilæet for Danmarks første momslov. København, Ex Tuto Publishing. 85-104.
Trenta, C. (2014). Tax Policies in P2P Digital Content Distribution. COMMENTS RECEIVED ON PUBLIC DISCUSSION DRAFT : BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY: 16 April 2014. Paris, OECD Publishing. 99-109.
Trenta, C., Pizzoni, B. (2003). La cessione di beni (Supply of goods). 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).

Chapter in book (Other (popular science, discussion, etc.))

Trenta, C. (2019). The EU Digital Single Market : An Overview. Juridicum Anthology 2019. Sweden, Örebro University. 73-80.
Trenta, C. (2019). Foreword. Juridicum Anthology 2019. Örebro, Örebro University. 13-15.

Conference paper (Refereed)

Trenta, C. (2024). Exploring the ETACA Guidelines : Lessons Learned from Sweden. Cooperative compliance for large business: European situation and Italian perspective : 16 febbraio 2024, Università Sapienza di Roma.
Trenta, C. (2023). Women's right to abortion in the light of the EU VAT System. Nordic Law and Gender Conference : 23-25 October, 2023, University of Gotherburg.
Trenta, C. (2022). The Role of the EU Taxation for a More Sustainable Fashion Industry. 23rd Global Conference on Environmental Taxation (GCET23), Parma University, Parma, Italy, September 21-24, 2022.
Trenta, C. (2022). Reconceptualizing the Principle of Equality in EU Tax Law. 31st Annual Tax Research Network Conference, Edinburgh University, Edinburgh, UK, September 5-7, 2022.
Trenta, C. (2021). Reconceptualizing the Principle of Equality in EU Tax Law. Swedish Network for European Legal Studies 2021 Conference: The Power to Tax in Europe, Stockholm, Sweden, November 25-26, 2021.
Trenta, C. (2020). Taxation in support of equality : the Swedish RUT deduction and the circular economy. Presented at 23rd annual Critical Tax Theory Conference, University of Florida, USA, (Virtual Conference), April 23-24, 2020.
Trenta, C. (2018). European VAT and the digital economy : recent developments. 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. 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. .
Trenta, C. (2015). Human organ transplants : Supply of goods or inalienable fundamental right?. Presented at 69th Congress of the International Fiscal Association (IFA 2015), Second International Tax Research Symposium, Basel, Switzerland, August 30 - September 3, 2015.

Conference paper (Other academic)

Trenta, C. (2021). The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures. 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). 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?. Presented at Danish-Swedish Tax Network seminar (Denmark), August 17, 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. 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.
Westberg, B., Kristoffersson, E., Trenta, C. (2019). Public finance and tax measures for the cultural heritage, Questionnaire, Sweden. Public finance and tax measures for the cultural heritage, Pescara University, Chieti, Italy, June 14, 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. Proceedings of the Workshop on Sustainable taxation, Global challenges and legal solutions, University of Gävle, April 8- 9 2019, Sweden.

Conference paper (Other (popular science, discussion, etc.))

Trenta, C. (2019). Discussant, The sale of work of art : issues of qualification within the national situations and in cross-border scenarios. Presented at Public Finance and Taxation for Cultural Heritage, Study seminar dedicated to Ph.D. programmes and Young Scholars, Pescara, Italy, June 13, 2019.

Conference proceedings (editor) (Other academic)

Trenta, C. (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.

Collection (editor) (Refereed)

Tjernberg, M., Trenta, C., Dimitrievski, N. (2024). Festskrift till Åsa Gunnarsson. Uppsala, Iustus förlag. 326.

Collection (editor) (Other academic)

Trenta, C. (2019). Juridicum Anthology 2019. Sweden, Örebro University. 134.