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Trenta, Cristina, Full professorORCID iD iconorcid.org/0000-0002-3044-4214
Publications (10 of 49) Show all publications
Trenta, C. (2023). The role of EU taxation for a more sustainable fashion industry. In: Alberto Comelli; Janet E. Milne; Mikael S. Andersen; Hope Ashiabor (Ed.), Taxation and the Green Growth Challenge: (pp. 184-198). Edward Elgar Publishing
Open this publication in new window or tab >>The role of EU taxation for a more sustainable fashion industry
2023 (English)In: Taxation and the Green Growth Challenge / [ed] Alberto Comelli; Janet E. Milne; Mikael S. Andersen; Hope Ashiabor, Edward Elgar Publishing, 2023, p. 184-198Chapter in book (Other academic)
Place, publisher, year, edition, pages
Edward Elgar Publishing, 2023
Series
Critical issues in environmental taxation series ; 25
National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-110449 (URN)2-s2.0-85171696468 (Scopus ID)9781035317844 (ISBN)9781035317837 (ISBN)
Available from: 2023-12-20 Created: 2023-12-20 Last updated: 2023-12-20Bibliographically approved
Trenta, C. (2022). Reconceptualizing the Principle of Equality in EU Tax Law. In: : . Paper presented at 31st Annual Tax Research Network Conference, Edinburgh University, Edinburgh, UK, September 5-7, 2022.
Open this publication in new window or tab >>Reconceptualizing the Principle of Equality in EU Tax Law
2022 (English)Conference paper, Published paper (Refereed)
Abstract [en]

The paper examines the principle of equality as it is traditionally interpreted and applied in EU tax law, with the aim to understand to what extent it is necessary to reconceptualize it after the Lisbon Treaty and the introduction of the EU Charter, which makes fundamental and human rights and sustainable development binding principles for the Union. EU law is built on the principle of equality and on an interpretation of it that has economic origins relating it to the concept of formal equality, firmly tied to the creation of the Common Market in 1957 and to the European Economic Community (EEC) as a community of trade based on the four fundamental freedoms. EU governance in matters of taxation as originally framed in the Treaty of Rome was informed by this view, and led to a EU tax law framework aimed at ensuring equality in terms of competition on the one hand, and economic freedoms on the other. This modus operandi has resulted in an EU tax law system that only implements the conceptof formal equality, and which casts tax payers solely as “homines oeconomici”, “agents of the production system”. This is as certainable, for example, in the line of reasoning followed bythe Court of Justice of the European Union (CJEU) in their judicial review of whether the tax systems and the tax regulations of Member States were to be considered a restriction to the exercise of the European economic freedoms, and whether national regimes discriminate against cross-border activities when compared to domestic ones.

The introduction of binding concerns for fundamental and human rights and for sustainability as part of the EU legal framework implies the addition of a second, substantive dimension to the conceptualization of the right of equality which necessarily poses the issue of reassessing the meaning and bearing of the concept itself. This paper investigates two of the grounding questions for a reassessment: how the principle of equality should be reconceptualized to account for its substantive dimension as required by the Lisbon Treaty and how said reconceptualization would affect the very foundations of the power to tax in the Union.

National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-102002 (URN)
Conference
31st Annual Tax Research Network Conference, Edinburgh University, Edinburgh, UK, September 5-7, 2022
Projects
Det nya EU samförståndet om utveckling: hållbarhet och skatterättens roll Funder Torsten Söderbergs stiftelse, R15/18
Available from: 2022-11-01 Created: 2022-11-01 Last updated: 2022-11-01Bibliographically approved
Trenta, C. (2022). The Role of the EU Taxation for a More Sustainable Fashion Industry. In: : . Paper presented at 23rd Global Conference on Environmental Taxation (GCET23), Parma University, Parma, Italy, September 21-24, 2022.
Open this publication in new window or tab >>The Role of the EU Taxation for a More Sustainable Fashion Industry
2022 (English)Conference paper, Published paper (Refereed)
Abstract [en]

The paper examines the role EU taxation plays in support of a transition towards more sustainable production models in the fashion industry. Clothes and clothing are an essential part of people’s everyday life and they are recognized and protected by several international human rights instruments, including the International Covenanton Economic, Social and Cultural Rights (art. 11(1)), and the Universal Declaration of Human Rights (art. 25(1)). In the European Union, clothing is also associated with the right to life as protected by Article 2(1) of the Charter of Fundamental Rights. The manufacturing of clothing and apparel, fundamentally treated as disposable goods subject to the ebbs and flows of fashion trends, doubled from 2000 to 2014: while the current global fashion industry production chain carries with it huge economic implications, it has also been shown to have an extremely problematic negative environmental impact, characterized by an elevated consumption of water and is recognized as one of the most polluting industrial sectors. Against this background, the president of the UN Economic and Social Council stated at the 2019 Sustainable Fashion Summit that the transformation of the fashion industry into a sustainable industry is a key for achieving the goals of the Agenda 2030. In the EU, Directive 2018/851 on waste requires EU Member states to take measures to both reduce waste and prevent the production of waste, in line with the Agenda 2030. Prevention is recognized as the most efficient way to improve resource efficiency and to reduce the environmental impact of waste: additionally, the Directive mandates the use of fiscal measures to promote industrial use of products and materials that can be reused or recycled.

An analysis of current circular business models demonstrates that traditional practices related to mending, repairing, sharing, second-hand use and donation can be employed to curb waste production and help transition the fashion industry to a more sustainable system. The use of recycled fibers as a raw material could also potentially reduce the reliance on high-impact materials and contain the use of pollutants .A number of different tax measures have been proposed, for example by environmental organizations, NGOs, and public authorities, that suggest either new taxes on virgin raw materials or reduced VAT rates for second-hand clothes and repair services to support circularity. In March 2022, the EU Commission published its “EU Strategy for Sustainable and Circular Textiles” that encourages Member states to adopt favorable taxation measures for the reuse and repair sector. Currently, a comprehensive and clear EU approach to the problem is missing but, because of its economic and social weight and of its negative environmental impact, a coherent approach to a greener fashion industry is a critical part of any sustainable development strategy meant to achieve the goals of the Agenda 2030. The paper intends to support the critical conversation on the role of taxation in this reconversion process through an examination of the EU position as it may emerge from the “EU Strategy for Sustainable and Circular Textiles” document in the light of the EU Charter.

National Category
Law and Society
Research subject
Law
Identifiers
urn:nbn:se:oru:diva-102001 (URN)
Conference
23rd Global Conference on Environmental Taxation (GCET23), Parma University, Parma, Italy, September 21-24, 2022
Projects
Torsten Söderbergs stiftelse, Torsten Söderbergs stiftelse, R15/18
Available from: 2022-10-31 Created: 2022-10-31 Last updated: 2022-11-01Bibliographically approved
Kristoffersson, E., Trenta, C. & Westberg, B. (2022). The Swedish Experience. In: Lorenzo del Federico; Sigrid Hemels; José-Andrés Rozas; Silvia Giorgi (Ed.), Taxation and Cultural Heritage: (pp. 247-262). Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>The Swedish Experience
2022 (English)In: Taxation and Cultural Heritage / [ed] Lorenzo del Federico; Sigrid Hemels; José-Andrés Rozas; Silvia Giorgi, Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD), 2022, p. 247-262Chapter in book (Refereed)
Place, publisher, year, edition, pages
Amsterdam, The Netherlands: International Bureau of Fiscal Documentation (IBFD), 2022
National Category
Law and Society
Research subject
Law
Identifiers
urn:nbn:se:oru:diva-101999 (URN)9789087227449 (ISBN)9789087227456 (ISBN)9789087227463 (ISBN)
Projects
Torsten Söderbergs stiftelse, R15/18
Available from: 2022-10-31 Created: 2022-10-31 Last updated: 2022-11-01Bibliographically approved
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 (Ed.), Contemporary Issues in Taxation Research: Volume 4 (pp. 65-81). Fiscal Publications
Open this publication in new window or tab >>A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development
2021 (English)In: Contemporary Issues in Taxation Research: Volume 4 / [ed] Adrian Sawyer; Lynne Oats; David Massey, Fiscal Publications , 2021, p. 65-81Chapter in book (Refereed)
Abstract [en]

The chapter investigates the role of taxation in the light of the evolution from the UN Millennium Development Goals (MDGs) to the UN Sustainable Development Goals (SDGs) in the current European tax law and development landscape and in connection with the New European Consensus on Development, paying specific attention to the gender and human rights implications of tax systems in the achievement of the SDGs. The chapter concludes that a substantive coherent approach that transforms declarations and intents into factual, concrete, unambiguous legislation in the field of taxation, reversing its accepted impact on gender equality and promoting overall sustainable development, is still not there. In the absence of concrete measures in support of gender equality, and without wide-spread political will to create gender responsive fiscal systems, sustainable development models will not succeed.

Place, publisher, year, edition, pages
Fiscal Publications, 2021
National Category
Law and Society
Research subject
Law
Identifiers
urn:nbn:se:oru:diva-94866 (URN)9781906201630 (ISBN)
Projects
Torsten Söderbergs stiftelse, R15/18
Available from: 2021-10-09 Created: 2021-10-09 Last updated: 2021-10-12Bibliographically approved
Trenta, C. (2021). Reconceptualizing the Principle of Equality in EU Tax Law. In: : . Paper presented at Swedish Network for European Legal Studies 2021 Conference: The Power to Tax in Europe, Stockholm, Sweden, November 25-26, 2021.
Open this publication in new window or tab >>Reconceptualizing the Principle of Equality in EU Tax Law
2021 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

The paper examines the principle of equality as it is traditionally interpreted and applied in EU tax law, with the aim to understand to what extent it is necessary to reconceptualize it after the Lisbon Treaty and the introduction of the EU Charter, which makes fundamental andhuman rights and sustainable development binding principles for the Union .EU law is built on the principle of equality and on an interpretation of it that has economic origins relating it to the concept of formal equality, firmly tied to the creation of the Common Market in 1957 and to the European Economic Community (EEC) as a community of tradebased on the four fundamental freedoms. EU governance in matters of taxation as originallyframed in the Treaty of Rome was informed by this view, and led to a EU tax law frameworkaimed at ensuring equality in terms of competition on the one hand, and economic freedomson the other.

The introduction of binding concerns for fundamental and human rights and for sustainability as part of the EU legal framework implies the addition of a second, substantive dimension to the conceptualization of the right of equality which necessarily poses the issue of reassessingthe meaning and bearing of the concept itself. This paper investigates two of the grounding questions for a reassessment: how the principle of equality should be reconceptualized to account for its substantive dimension as required by the Lisbon Treaty and how said reconceptualization would affect the very foundations of the power to tax in the Union.

National Category
Law and Society
Research subject
Law
Identifiers
urn:nbn:se:oru:diva-96891 (URN)
Conference
Swedish Network for European Legal Studies 2021 Conference: The Power to Tax in Europe, Stockholm, Sweden, November 25-26, 2021
Projects
Det nya EU samförståndet om utveckling: hållbarhet och skatterättens roll Funder Torsten Söderbergs stiftelse, R15/18
Available from: 2022-01-31 Created: 2022-01-31 Last updated: 2022-02-03Bibliographically approved
Trenta, C. (2021). The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures. In: : . Paper presented at The 24th Annual Critical Tax Conference, University of California, Irvine School of Law, Irvine, USA (Virtual Conference), April 8-9, 2021.
Open this publication in new window or tab >>The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures
2021 (English)Conference paper, Oral presentation only (Other academic)
Abstract [en]

The internet and real-time online communication have completely changed the world we live in: as with every change, this “fourth revolution” has brought along both positive and negative aspects, as it solved old problems and introduced new ones. Among these latter, the problem of cybersecurity, that of ensuring that the information systems that constitute the infrastructure this latest revolution runs on, and the data they contain, is protected from attacks, damage, theft, or unauthorized access, is one of those that has received so far mostly specialist scholarly attention from STEM disciplines. Cybersecurity has also been on the agenda of the European legislators, again mostly in terms of its technological, economic, and sometimes political implications even though its impact, because of the way digital has become one with the fabric of everyday life, goes way beyond that of a pure information system-related concern. Cybersecurity weighs in if we consider European goals such as the consolidation of the Digital Single Market and the creation of a safe information society, but also in the successful establishment of an area of freedom, security, and justice within the Market itself, and in the EU’s own strategic contributions to a sustainable future. It does so in a number of ways that this contribution intends to broadly explore through the specific lens of the EU legal framework that connects taxation to the upholding of human rights and the move towards sustainability.

National Category
Law
Identifiers
urn:nbn:se:oru:diva-91439 (URN)
Conference
The 24th Annual Critical Tax Conference, University of California, Irvine School of Law, Irvine, USA (Virtual Conference), April 8-9, 2021
Funder
Torsten Söderbergs stiftelse, R15/18
Available from: 2021-04-24 Created: 2021-04-24 Last updated: 2021-04-26Bibliographically approved
Trenta, C. (2021). The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework. In: Eleonor Kristoffersson; Mais Qandeel (Ed.), Law and Sustainable Development: Swedish Perspectives (pp. 97-135). Iustus förlag
Open this publication in new window or tab >>The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework
2021 (English)In: Law and Sustainable Development: Swedish Perspectives / [ed] Eleonor Kristoffersson; Mais Qandeel, Iustus förlag, 2021, p. 97-135Chapter in book (Refereed)
Abstract [en]

The internet and real-time online communication have completely changed the world we live in. As with every change, this so-called “fourth revolution” has brought with it both positive and negative aspects, as it solved old problems and introduced new ones. Among the latter, the problem of cybersecurity, that of ensuring that the information systems infrastructure and the data this latest revolution runs on is protected from attacks, damage, theft, or unauthorized access, is one of those that so far has received mostly specialist scholarly attention from STEM disciplines. Cybersecurity has also been on the agenda of the European legislators, mostly in terms of its technological, economic, legal, and sometimes political implications. However, its impact is broader than that: cybersecurity surely plays an important role in the achievement of European goals such as the consolidation of the Digital Single Market and the creation of a safe information society, but also in the successful establishment of an area of freedom, security, and justice within the Market itself, and in the EU’s own strategic contributions to a sustainable future. This chapter broadly explores cybersecurity through the specific lens of the EU legal framework that connects taxation to the upholding of human rights and the move towards sustainability, with the goal of addressing cybersecurity as part of the European “area of security” and of investigating the interplay between the EU legal concepts of freedom and security on the one hand and the UN SDGs on the other.

Place, publisher, year, edition, pages
Iustus förlag, 2021
National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-96058 (URN)9789177371809 (ISBN)
Projects
Torsten Söderbergs stiftelse, R15/18
Available from: 2021-12-16 Created: 2021-12-16 Last updated: 2021-12-22Bibliographically approved
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). In: : . Paper presented at Foundation of the Parma Bar Association, and University of Parma (Italy), Webinar, June 30, 2020.
Open this publication in new window or tab >>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)
2020 (Italian)Conference paper, Oral presentation only (Other academic)
National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-87434 (URN)
Conference
Foundation of the Parma Bar Association, and University of Parma (Italy), Webinar, June 30, 2020
Funder
Torsten Söderbergs stiftelse, R15/18
Available from: 2020-11-17 Created: 2020-11-17 Last updated: 2020-11-27Bibliographically approved
Trenta, C. (2020). Food waste v. food donations – Is the EU VAT Directive in breach of the human right to food?. In: : . Paper presented at Danish-Swedish Tax Network seminar (Denmark), August 17, 2020.
Open this publication in new window or tab >>Food waste v. food donations – Is the EU VAT Directive in breach of the human right to food?
2020 (English)Conference paper, Oral presentation only (Other academic)
National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-87433 (URN)
Conference
Danish-Swedish Tax Network seminar (Denmark), August 17, 2020
Projects
Det nya EU samförståndet om utveckling: hållbarhet och skatterättens roll
Funder
Torsten Söderbergs stiftelse, R15/18
Available from: 2020-11-17 Created: 2020-11-17 Last updated: 2020-11-27Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-3044-4214

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