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  • 1.
    Kristoffersson, Eleonor
    et al.
    Örebro University, School of Law, Psychology and Social Work.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Westberg, Björn
    Jönköping University, Jönköping, Sweden.
    The Swedish Experience2022In: 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)
  • 2.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development2019In: Proceedings of the Workshop on Sustainable taxation, Global challenges and legal solutions, University of Gävle, April 8- 9, Sweden, 2019Conference paper (Other academic)
  • 3.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development2019Conference paper (Other academic)
    Abstract [en]

    The paper 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 to 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 paper identifies those EU tax law or public finance measures that have the larger impact on the SDGs problem space and provides an initial framing for discussing how EU and EU Member states might proceed to amend, or implement where necessary, opportune and considerate measures to best support the goals.

  • 4.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development2021In: 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.

  • 5.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    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)2020Conference paper (Other academic)
  • 6.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    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)2016In: Tax Law Quarterly (Rivista trimestrale di Diritto Tributario), ISSN 2280-1332, Vol. 4, p. 949-974Article in journal (Refereed)
    Abstract [en]

    This paper discusses the CJEU’s case in Skatteverket v. David Hedqvist, dealing withthe VAT treatment of bitcoin transactions. The research reaches the conclusion that, although the CJEU’s final decision is sound, it does not consider the current case law and literature on this point, resulting stricti juris lacking of a legal reasoning in its essential parts and also quite problematic, since it reduces the discussion to a mere linguistic issue.

  • 7.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Disaster management in the Nordic countries: public finance, taxation, and insurance2015In: Tax implications of natural disasters and pollution / [ed] Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone, Wolters Kluwer, Alphen aan den Rijn: Kluwer Law International, 2015Chapter in book (Refereed)
    Abstract [en]

    This paper examines the role of public finance, taxation and insurance in dealing with natural disasters and exceptional occurrences that may produce long-term consequences on public policies. Paying specific attention to the so-called Nordic countries: Denmark, Finland, Iceland, Norway, and Sweden, the paper analyzes these countries’ strategies in the management of natural disasters through comparative analysis and offers a critical review of the existing legal frameworks.

  • 8.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Discussant, The sale of work of art: issues of qualification within the national situations and in cross-border scenarios2019Conference paper (Other (popular science, discussion, etc.))
  • 9.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    EU Regulation 2016/679: the age of consent and possible VAT consequences when accessing information society services2018In: Skattenytt, ISSN 0346-1254, Vol. 68, no 3, p. 90-107Article in journal (Refereed)
    Abstract [en]

    This contribution examines the new EU Regulation 2016/679 on the protection of personal data, which entered into force May 24 2016, in the light of its possible effects on the EU VAT system. The Regulation establishes an age threshold for consensus when accessing an information society service.

    This rather broad category encompasses among others streaming services such as Spotify or Netflix, social media platforms such as Facebook or Instagram, auction platforms such as eBay, and online video games. Many of these platforms allow individual users to set up exchanges through microtransactions and support flourishing parallel micro-economies. The Regulation explicitly requires parental consent only for minors under the age of 16, unless different positive norms exist at the national level in the Member State, and sets a hard lower limit at 13.

    The article discusses the scenarios opened by the Regulation in respect to minors and digital marketplaces, paying specific attention to consideration, the profile of taxable persons, and the VAT consequences thereof; to the interplay between the Regulation, VAT, and the EU Charter of Fundamental Rights; and to what, if any, parts of the EU framework that triggers VAT liability are in any way impacted by the new rules.

  • 10.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    European VAT and the digital economy: recent developments2018Conference paper (Refereed)
  • 11.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    European VAT and the digital economy: recent developments2019In: eJournal of Tax Research, ISSN 1448-2398, Vol. 17, no 1, p. 118-133Article in journal (Refereed)
    Abstract [en]

    This article investigates the most recent developments in the field of European value added tax (VAT) law in relation to the digital economy and in particular to the treatment and fiscal consequences of peer-to-peer technologies, consumer-to-consumer models, and barter transactions. The article's aim is to assess whether progress has been made in the field and to discuss the most recent legislative developments. The article examines practical and theoretical concerns in detail and assesses current regulations through the lens of the rule of law as a cornerstone of European law that must be respected.

  • 12.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Food waste v. food donations – Is the EU VAT Directive in breach of the human right to food?2020Conference paper (Other academic)
  • 13.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Human organ transplants: Supply of goods or inalienable fundamental right2016In: Festskrift till Björn Westberg / [ed] Kristoffersson, E., Olsson, S., Rendahl, P., Uppsala: Iustus förlag, 2016, p. 187-207Chapter in book (Refereed)
  • 14.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Human organ transplants: Supply of goods or inalienable fundamental right?2015Conference paper (Refereed)
  • 15.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Internet search engines: a VAT analysis2016In: Value added tax and the digital economy: the 2015 EU rules and broader issues / [ed] Lamensch, M., Traversa, E., Thiel, S. van, Alphen aan den Rijn, the Netherlands: Kluwer Law International, 2016, p. 117-133Chapter in book (Refereed)
  • 16.
    Trenta, Cristina
    Alma Mater Studiorum- University of Bologna- Faculty of Law Bologna (Italy.
    Iva e servizi di comunicazione nel modello comunitario e nell'esperienza italo-svedese2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    That PhD research was mainly concerned with the national implementations of Directives1999/59/EC and 2002/38/EC, currently contained in Directive 2006/112/EC, in respect tocommunication services in the field of VAT and territoriality of intellectual services andintangible assets, in both Sweden and Italy. It aimed at providing an overview of Communityrequirements, and of current issues, national debates, steps towards compliance and thedifferent degree of harmonisation within the European regulatory framework attained in thetwo countries. It also detailed the changes in Swedish and Italian VAT Tax Law in connectionwith communication services. Special attention was devoted to providing a correct model forthe classification of transactions relating to telecommunications services, radio and televisionbroadcasting services and services supplied by electronic means, at both the Community andnational levels, as this identification and classification directly shapes the very way the rules ofterritoriality are applied.As such, that research targeted some of the most critical aspects of the nationalimplementations in the two countries and their possible lack of harmonization with theEuropean framework:1. the problem of the identification and classification of telecommunication services, radioand television broadcasting services and services supplied by electronic means at theCommunity level and in the two countries, in relation to territoriality;2. the principle of territoriality at the Community level in the field of telecommunications,radio and television broadcasting and electronic services, and its implementation in Swedenand Italy;3. the VAT rates applicable to each of these services and the impact of these rates onnational tax systems.Therefore, that research did not investigate European legislation per se, but rather as seenthrough the lens of national systems as they are implemented by means of laws and decrees.The results showed a lack of harmonization connected with the national implementation ofDirectives and suggested the factual possibility that double imposition (or lack of imposition aswell) issues may rise in transactions between Member States. It was clear how these issuesbuilt on a generic lack of clarity which is evident in the text of the Directives, and inimplementation errors at the national level.

  • 17.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Juridicum Anthology 20192019Collection (editor) (Other (popular science, discussion, etc.))
    Download full text (pdf)
    Juridicum Anthology 2019
    Download (pdf)
    Cover
  • 18.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Migrants and Refugees: A EU Perspective on Upholding Human Rights through Taxation and Public Finance.2017In: Saint Louis University Law Journal, ISSN 0036-3030, Vol. 62, no 1, p. 1-18Article in journal (Refereed)
    Abstract [en]

    This paper aims first at investigating whether there is any connection between taxation and public finance on one side and the migrants and refugees problem on the other side, compounding traditional tax law analysis with the larger picture provided by the ongoing debate on human rights and its reflections in national policies. It then discusses the existing EU obligations in the light of both European and international regulations and constraints in the area and concludes illustrating the role taxation could play in supporting solutions to the refugees and migrants crisis that are respectful of the principles adopted by the EU Charter of Fundamental Rights.

  • 19.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Public finance and tax incentives for areas struck by natural disasters and pollution, effectiveness of financial measures and reform perspectives2013Conference proceedings (editor) (Other academic)
  • 20.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Reconceptualizing the Principle of Equality in EU Tax Law2021Conference 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 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.

  • 21.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Reconceptualizing the Principle of Equality in EU Tax Law2022Conference 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.

  • 22.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Rethinking EU VAT for P2P distribution2015Book (Refereed)
    Abstract [en]

    Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: ;

    • centralized and decentralized P2P networks;
    • free-riding problems;
    • identifying actors in P2P networks for VAT purposes;
    • P2P and place of supply; and
    • pros and cons of integrating P2P with taxation regimes and especially VAT systems.

    The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.

  • 23. Trenta, Cristina
    Sul termine previsto dall'art. 36 bis d.p.r. 600/1973, (comment) Commissione Tributaria Provinciale di Parma 6 June 19981999In: Il foro padano, ISSN 0015-7856, Vol. 2, p. 303-315Article in journal (Other academic)
  • 24.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Tax Havens, Merry-go-rounds, and Dutch Sandwiches – An initial analysis of the language used to describe noncompliant fiscal behavior2018In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering / [ed] Lind, Yvette, Uppsala, Sweden: Iustus förlag , 2018, p. 94-128Chapter in book (Refereed)
    Abstract [en]

    This paper analyzes the terminology used by mainstream media and then often echoed in official documents and scholarly writing to describe illicit tax behaviors such as tax crimes, tax fraud and evasion as committed by individuals and organizations. It provides an initial catalog and taxonomy for the different terms currently in use, which include expressions such as tax haven or tax paradise, safe harbor, Dutch sandwich, double Irish, VAT carousel, or VAT merry-go-round, tries to trace their origins where possible, and argues that they mostly suggest and reinforce positive associations with safe places, food or drinks, or playful behavior, and therefore implicitly introduce in the collective imagination ideas of tolerance and indulgence for what is de facto illicit and legally sanctioned behavior. The paper compares terms and expressions in English, Swedish, and Italian, and constitutes a first step towards a more thorough analysis of mainstream tax language and of its consequences on policing, public conversations on revenue collection, and society at large.

  • 25.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Tax Havens, Merry-go-rounds, and Dutch Sandwiches: An analysis of the language used for describing illicit fiscal behaviors2018Conference paper (Refereed)
    Abstract [en]

    This paper analyzes the terminology used by mainstream media and then often echoed in official documents and scholarly writing to describe illicit tax behaviors such as tax crimes, tax fraud and evasion as committed by individuals and organizations. It provides an initial catalog and taxonomy for the different terms currently in use, which include expressions such as tax haven or tax paradise, safe harbor, Dutch sandwich, double Irish, VAT carousel, or VAT merry-go-round, tries to trace their origins where possible, and argues that they mostly suggest and reinforce positive associations with safe places, food or drinks, or playful behavior, and therefore implicitly introduce in the collective imagination ideas of tolerance and indulgence for what is de facto illicit and legally sanctioned behavior. The paper compares terms and expressions in English, Swedish, and Italian, and constitutes a first step towards a more thorough analysis of mainstream tax language and of its consequences on policing, public conversations on revenue collection, and society at large.

  • 26.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Tax Implications of Natural Disasters and Pollution, Public Financial Measures and Reform Perspectives in the EU2016In: Juridicums Årsbok 2014-2015 / [ed] Josef Zila, Örebro: Örebro universitet , 2016, p. 355-369Chapter in book (Refereed)
  • 27. Trenta, Cristina
    Tax Implications of Natural Disasters and Pollution: Public Financial Measures and Reform Perspectives in the EU2015In: International Tax Law Review, ISSN 1824-1476Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is twofold: first, I will evaluate the effectiveness of public financial measures in the role of prevention and mitigation of damages coming from natural disaster, technical hazards, and pollution, within a European perspective; second, I will speculate whether this effectiveness is optimal, sub-optimal, or producing entirely unwanted effects. The final goal being that of providing benchmarks for further analysis, and suggest possible improvement in the view of future reforms.

  • 28.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Tax measures in support of the Circular Economy and sustainable development: the experience of the Nordic countries2020In: “Circular Economy and Environmental Taxation”: Atti della Summer School Bari 9-15 settembre 2019 / [ed] A.F. Uricchio, G. Selicato, Bari, Italy: Caccucci , 2020, p. 91-111Chapter in book (Refereed)
  • 29.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Tax Policies in P2P Digital Content Distribution2014In: COMMENTS RECEIVED ON PUBLIC DISCUSSION DRAFT: BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY: 16 April 2014, Paris: OECD , 2014, p. 99-109Chapter in book (Other academic)
  • 30.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work. European Commission, VAT Expert Group, Brussels, Belgium.
    Taxable Supplies and Their Consideration in European VAT - With Selected Examples of the Digital Economy2019In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 47, no 10, p. 904-906Article, book review (Other academic)
  • 31.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Taxation in support of equality: the Swedish RUT deduction and the circular economy2020Conference paper (Refereed)
    Abstract [en]

    This paper investigates the tax dimensions of sustainable development as it specifically relates to the Circular Economy in the experience of the Nordic countries and in particular of Sweden, in the context of EU and international law. The essay examines in detail the Swedish RUT tax deduction and its cascading effects in terms of female entrepreneurship, gender equality, and a more sustainable economic model, comparing it to similar initiatives in the other Nordic countries, and setting it against the fabric of current EU regulations and the novel approaches detailed in the NewEuropean Consensus on Development and the UN SDGs.

  • 32.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Taxation in Support of Equality: The Swedish RUT Deduction and the Circular Economy2020In: Florida Tax Review, ISSN 1066-3487, Vol. 24, no 1, p. 349-374Article in journal (Refereed)
  • 33.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The EU Charter and the protection of the financial interests of the EU2019In: Skattenytt, ISSN 0346-1254, no 7-8, p. 559-576Article in journal (Refereed)
    Abstract [en]

    This article discusses the Court of Justice of the European Union’s Dzivev case dealing with the exclusion of evidence requiring prior judicial authorisation from prosecution in a VAT-related EU case. Authorization to collect evidence was initially given by a national court lacking jurisdiction. Requests to clarify whether or not such evidence could be used during the criminal proceedings led the Court of Justice of the European Union to state that the obligation for EU Member states to ensure the effective collection of European Union’s resources by means of tax revenue does not exonerate national courts from the implementation of the principle of legality and of the rule of law, as these are fundamental pillars on which the European Union is founded. The ruling finds its rationale on a joint interpretation of the TFEU, of the Convention of the Treaty on European Union on the protection of the European Communities’ financial interests, and of the EU Charter of Fundamental Rights. The article concludes that the Court’s judgment is commendable and represents a necessary development in establishing the EU Charter of Fundamental Rights as a fundamental element in the broader EU VAT discourses.

  • 34.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The EU Digital Single Market: An Overview2019In: Juridicum Anthology 2019 / [ed] Cristina Trenta, Sweden: Örebro University , 2019, p. 73-80Chapter in book (Other (popular science, discussion, etc.))
    Abstract [en]

    This essay addresses a few core aspects of the current EU legal framework concerning the internet and the digitalization process, and provides initial reflections on the newly issued legislation regulating internet-based or internet-related activities, the primary aimbeing that of raising awareness of both the opportunities that a more cohesive and con -sistent integration of internet technologies into social processes allows, and of the various legislative or legislation-related pitfalls and gray areas that need to be acknowledged,evaluated, and in some cases amended.

  • 35.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The Italian “Google Tax” National taxation and the European e-Economy2015In: Tax Law Quarterly (Rivista trimestrale di Diritto Tributario), ISSN 2280-1332Article in journal (Refereed)
    Abstract [en]

    This paper analyzes the measures introduced within the VAT Italian Act dealing with onlineadvertising through the so called “Google Tax”, with a specific focus on VAT regulations.Even tough the “Google Tax” has been eventually repealed, a thorough examination of its legal andfiscal profile in connection with both national and European legislation, the EU fundamentalfreedoms and rights, and the Italian Constitutional principles, provides guiding principles for futurelegislative initiatives in the area of the blooming digital economy

  • 36.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The Italian Google Tax, National Taxation and the European E-Economy2015In: La digital economy nel sistema tributario italiano ed europeo / [ed] Del Federico, L., Ricci, C., Padova, Italy: Amon , 2015, p. 185-210Chapter in book (Refereed)
  • 37. Trenta, Cristina
    The role of EU taxation for a more sustainable fashion industry2023In: 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)
  • 38.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures2021Conference paper (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.

  • 39.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework2021In: 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.

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    The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework
  • 40.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    The Role of the EU Taxation for a More Sustainable Fashion Industry2022Conference 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.

  • 41.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Vanished on the way: applicable law and VAT treatment of transported goods in intra-EU trade2016In: I trasporti nel sistema tributario italiano ed europeo (Transports in the Italian and European tax system) / [ed] Del Federico L., Verrigni, C., Padua, Italy: Amon , 2016, p. 31-53Chapter in book (Refereed)
  • 42.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    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)2016In: Rivista trimestrale di Diritto Tributario (Tax law quarterly), ISSN 2280-1332, no 3, p. 677-700Article in journal (Refereed)
  • 43.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    VAT and the Digital Economy, a Comparative Analysis of European Legislation2018In: Summer School in Selected Issues of EU Tax Law as EU Law / [ed] Uricchio, A. F. and Selicato, G., Rome, Italy: Duepuntozero , 2018, p. 143-152Chapter in book (Refereed)
  • 44.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    VAT and the Refugee Crisis – Human Rights, Gender, the EU VAT Gap, and their Role in EU Tax Policies2018Conference paper (Refereed)
  • 45.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    VAT and the Refugee Crisis: Human Rights, Gender, EU VAT Gap, and EU Tax Policies2017In: Momsloven 50 år: Festskrift i anledning af 50 års jubilæet for Danmarks første momslov / [ed] Karina Kim Egholm Elgaard, Dennis Ramsdahl Jensen, Henrik Stensgaard, København: Ex Tuto Publishing , 2017, p. 85-104Chapter in book (Other academic)
  • 46.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work. Redovisning och Rättsvetenskap, Internationella Handelshögskolan, IHH, Högskolan i Jönköping, Jönköping.
    VAT in peer-to-peer content distribution: towards a tax proposal for decentralized networks2013Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Peer-to-peer (P2P) is just the most prominent among a number of new technologies and social phenomena which allow easy searching, downloading, and sharing of resources online.

    P2P networks are increasingly becoming an important medium for the exchange of digital information, in both legitimate and illegitimate scenarios. New business models are prefigured, pioneered, and fostered by early adopters and innovative companies, but the disruptive, personal, many-to-many model P2P enables has largely framed it also as a threat to the media and content industries as a whole. All digital or digitizable media products, software, films and music in particular, whose distribution models have been overlaid by the new, different and largely unorthodox technologically-driven social dynamics of large-scale sharing face an unprecedented challenge, an interesting opportunity, and the risk of legal double-standards. Taxation is a particularly critical element, with vast repercussions on the development of a mature, profitable market.

    But do P2P transactions fall within the field of consumption taxation? Should they? Will they in the foreseeable future? What benefits businesses enterprises, the international community, the EU and national tax authorities might achieve by considering them fully integrated with the different VAT systems? What fiscal, and hence economic, consequences might result from classifying a file-sharing operation as liable of consumption taxation for all players involved? Would this create a new market and foster economic growth?

    The status quo for digital and media supplies using P2P technologies will be analyzed in detail within the framing of an interdisciplinary approach. Challenges and opportunities will be assessed through the lenses of consumption taxation and copyright law, and measured against the two foundational powers of a state, the power to apply taxation and the power to punish unlawful action.

    P2P networks and technologies are going to play a critical role in the distribution of digital content. Whether as a convenient, alternative, economically-sound channel to distribute content through, or as a legal wasteland, remains to be seen. Hopefully, this book will help the conversation along

  • 47. Trenta, Cristina
    et al.
    Pizzoni, Barbara
    La cessione di beni (Supply of goods)2003In: Lo stato della fiscalità nell’Unione Europea (White Book on Taxes for the EU): l'esperienza e l'efficacia dell'armonizzazione / [ed] Javier Lasarte, Benedetto Santacroce, Roma (Italy): Dottorato in Diritto Tributario Europeo (Bologna) , 2003Chapter in book (Other academic)
  • 48.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping, Sweden.
    Kristoffersson, Eleonor
    Örebro University, School of Law, Psychology and Social Work.
    Trenta, Cristina
    Örebro University, School of Law, Psychology and Social Work.
    Public finance and tax measures for the cultural heritage, Questionnaire, Sweden2019Conference paper (Other academic)
  • 49.
    Trenta, Cristina (Author of introduction, etc., Creator)
    Örebro University, School of Law, Psychology and Social Work.
    Foreword2019In: Juridicum Anthology 2019 / [ed] Cristina Trenta, Örebro: Örebro University , 2019, p. 13-15Chapter in book (Other (popular science, discussion, etc.))
1 - 49 of 49
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