Cristina Trenta
ProfessorCristina 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.
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.
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Cristina Trenta är sedan den 1 september 2023 professor i offentlig rätt vid Linneuniversitetet. Innan dess var hon docent i rättsvetenskap vid Örebro universitet från 2016 till 2023 och universitetslektor i skatterätt vid samma universitet från 2012 till 2016. Cristina hade även en helt finansierad postdoktorstjänst vid International Bureau of Fiscal Documentation i Amsterdam, Nederländerna, från 2009 till 2012. Under den tiden beviljades hon ett stipendium för att forska inom området peer-to-peer-teknologier och EU-momsrätt. Hon har en juristexamen från Universitetet i Parma, Italien, och en postgraduate specialization inom skatterätt från Alma Mater Studiorum University i Bologna, Italien. Cristina har en doktorsexamen i europeisk skatterätt från Alma Mater Studiorum University i Bologna, Italien, och en andra doktorsexamen i handelsrätt från Jönköping International Business School, Sverige. Hennes första doktorsavhandling tilldelades 2008 års pris för bästa skatterättsavhandling av Europeiska kommissionen och European Tax Law Professors Association, vilket är ett prestigefyllt erkännande för innovativ forskning inom skatterätten. Hennes första doktorsavhandling var den första forskningen inom EU-momsrätt och kommunikationstjänster från ett jämförande perspektiv mellan europeisk, svensk och italiensk rätt. Denna första doktorsavhandling nämndes också i listan över Europeiska unionens aktiviteter inom skatteområdet år 2008.
Undervisning
Cristina undervisar och forskar inom områden som handlar om europeisk och internationell skatterätt, EU-moms, hållbarhet, jämställdhet, digitala teknologier och artificiell intelligens. Hon fokuserar specifikt på hur dessa områden samverkar när det gäller utvecklingen och upprätthållandet av mänskliga rättigheter.
Cristina har stor erfarenhet av att undervisa vid olika universitet och har hållit kurser på engelska, svenska och italienska. Dessa kurser har täckt olika rättsområden, inklusive EU-rätt, europeisk skatterätt, europeisk moms, internationell skatterätt, hållbar utveckling och juridik, jämställdhet samt digitalisering och juridik.
Hennes undervisning har omfattat flera länder, inklusive Sverige, Italien, Danmark, Storbritannien, Belgien, Tjeckien, Schweiz, Polen, Tyskland, Australien och USA. Genom åren har hon undervisat i över 10 000 timmar. Hon har haft olika roller inom akademin, inklusive kursansvarig och examinator för många grund- och avancerade kurser. Hon har också utformat flera kurser på kandidat- och master-nivå om digitalisering, artificiell intelligens och juridik. Hon har även varit involverad i undervisning inom ramen för Erasmus+ och utbytesprogram.
Dessutom har Cristina handledare examensarbeten på grundnivå och avancerad nivå både på svenska och engelska.
Hon har erfarenhet av att handleda doktorander inom olika områden, som skatterätt och digitala teknologier, inklusive artificiell intelligens, på engelska, svenska och italienska.
Forskning
Hon har erhållit forskningsbidrag på totalt mer än 3 700 000 SEK (EUR 310 000). Hennes senaste forskningsprojekt, som fokuserade på den nya EU-konsensusen om utveckling, hållbarhet och skatterättens roll, har finansierats av Torsten Söderbergs Stiftelse. Cristina har också arbetat med ett VINNOVA-forskningsprojekt om cybersäkerhet och de etiska och juridiska aspekterna av artificiell intelligens.
Hennes bok "Rethinking EU VAT for P2P Distribution" publicerades av Kluwer Law International år 2015.
År 2023 ingick hon ett avtal med Edward Elgar Publishing för publicering av sin nästa kommande bok med titeln "Unequal by Policy: EU Tax Law and the Agenda 2030."
År 2024 kommer hon att vara en av de tematiske rapportörerna om jämställdhet och skatterätt vid den årliga konferensen för europeiska skatterättsprofessorer.
Uppdrag
Mellan 2016 och 2019 tjänstgjorde Cristina som utsedd medlem i EU-kommissionens momsgrupp, där hon bistod och gav råd till Europeiska kommissionen i momsfrågor.
År 2021 utsågs hon som medlem i expertgruppen för EU:s observatorium över plattformsekonomin av Europeiska kommissionen, där hon arbetar med EU:s digitala omvandling och den digitala inre marknaden.
I september 2022 omvaldes hon som medlem i personlig kapacitet i EU-kommissionens momsgrupp.
Från 2020 till slutet av augusti 2023 utsågs Cristina av Örebro universitet som universitetets representant i TOR/Skattenytt Foundations styrelse. Stiftelsens uppdrag är att främja vetenskaplig forskning inom skatterätt och relaterade juridiska områden som är betydelsefulla för skatterätten.
Hon har omfattande yrkeserfarenhet som processombud för den italienska skattemyndigheten, där hon företrädde myndigheten i skatteprocesser och skattetvister.
Publikationer
Artikel i tidskrift (Refereegranskat)
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Trenta, C. (2020). Taxation in Support of Equality : The Swedish RUT Deduction and the Circular Economy. Florida Tax Review. 24 (1). 349-374.
Status: Publicerad -
Trenta, C. (2019). The EU Charter and the protection of the financial interests of the EU. Skattenytt. (7-8). 559-576.
Status: Publicerad -
Trenta, C. (2019). European VAT and the digital economy : recent developments. eJournal of Tax Research. 17 (1). 118-133.
Status: Publicerad -
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.
Status: Publicerad -
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).
Status: Publicerad -
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.
Status: Publicerad -
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.
Status: Publicerad -
Trenta, C. (2015). Tax Implications of Natural Disasters and Pollution : Public Financial Measures and Reform Perspectives in the EU. International Tax Law Review.
Status: Publicerad -
Trenta, C. (2014). The Italian “Google Tax” National taxation and the European e-Economy. Tax Law Quarterly (Rivista trimestrale di Diritto Tributario). (4).
Status: Publicerad
Artikel i tidskrift (Övrigt vetenskapligt)
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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.
Status: Publicerad
Artikel, recension (Övrigt vetenskapligt)
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Trenta, C. (2019). Taxable Supplies and Their Consideration in European VAT : With Selected Examples of the Digital Economy. Intertax. Kluwer Law International. 47 (10). 904-906.
Status: Publicerad
Bok (Refereegranskat)
- Trenta, C. (2015). Rethinking EU VAT for P2P distribution. Alphen aan den Rijn, the Netherlands, Kluwer Law International.
Doktorsavhandling, monografi (Övrigt vetenskapligt)
- 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.
Kapitel i bok, del av antologi (Refereegranskat)
- 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). 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. (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. (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.
Kapitel i bok, del av antologi (Övrigt vetenskapligt)
- 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).
Kapitel i bok, del av antologi (Övrigt (populärvetenskap, debatt))
- 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.
Konferensbidrag (Refereegranskat)
- 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.
Konferensbidrag (Övrigt vetenskapligt)
- 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.
Konferensbidrag (Övrigt (populärvetenskap, debatt))
- 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.
Proceedings (redaktörskap) (Övrigt vetenskapligt)
- 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.
Samlingsverk (redaktörskap) (Refereegranskat)
- Tjernberg, M., Trenta, C., Dimitrievski, N. (2024). Festskrift till Åsa Gunnarsson. Uppsala, Iustus förlag. 326.
Samlingsverk (redaktörskap) (Övrigt vetenskapligt)
- Trenta, C. (2019). Juridicum Anthology 2019. Sweden, Örebro University. 134.