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Santiago Ibáñez Marsilla

1. PUBLICATIONS

1.1. BOOKS


4.- GPS Aduanas (GPS Customs), Tirant lo Blanch, 2022. ISBN 978-84-1113-641-9.

3.- Valor en aduana (Customs valuation), Taric, Madrid, 2010. ISBN: 978-84-86882-21-1.

    • 2ª Edition, 2013. ISBN: 978-84-86882-46-4.

2.- La valoración de las importaciones. Régimen tributario y experiencia internacional, (The valuation of imports. International customs and tax regimes), McGraw-Hill, Madrid, 2.002. ISBN: 84-481-3392-7.

1.- Derecho Tributario Aduanero (Customs Duties Law), Iurisnet (e-book available at www.iurisnet.com)

1.2. CHAPTERS OF BOOKS


31.- "Las ventas a distancia de bienes importados" (Distance sales of imported goods) in Medio siglo de Derecho Financiero y Tributario, Aranzadi (Thomson Reuters), p. 693-718, 2023, ISBN 978-84-1163-906-4.

30.- (Several authors) "Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case" in Aspects of customs control in selected EU Member States, edited by Giangiacomo d'Angelo, Bolonia University Press, p. 173-221, 2023, ISBN 979-12-5477-187-7.

29.- "Infracciones y sanciones en materia aduanera en España" (Infringements and penalties in customs matters in Spain), in Ilícitos aduaneros y sanciones, Tirant lo Blanch, Bogotá (Colombia), 2022.

28.- "Cambios en el régimen del IVA a la importación de la UE aplicable a las ventas transfronterizas de escaso valor" (Changes in the VAT regime for low value imports of goods in the EU) in Derecho aduanero vol. II, directed by Germán Pardo Carrero, Santiago Ibáñez Marsilla and Felipe Moreno Yebra, Tirant-Universidad del Rosario, 2019, p. 333-356, ISBN 9788413366876. Info.

27.- "Valor en aduana" (Customs value) in Derecho aduanero vol. II, directed by Germán Pardo Carrero, Santiago Ibáñez Marsilla and Felipe Moreno Yebra, Tirant-Universidad del Rosario, 2019, p. 179-242, ISBN 9788413366876. Info.

26.- Prólogo (Preface) in Derecho aduanero, directed by Germán Pardo Carrero, Santiago Ibáñez Marsilla and Felipe Moreno Yebra, Tirant-Universidad del Rosario, 2019, ISBN 9788413364346. Info.

25.- Prólogo (Preface) in Derecho aduanero de la Unión Europea, by José Rijo, Libros de la Fundación Aduanera nº 14, Tarragona, 2019, ISBN 978-84-121073-3-3.

24.- “International administrative cooperation in customs matters" en International administrative cooperation in fiscal matters and international tax governance, Thomson Reuters, 2018, p. 197-214, ISBN 978-84-9197-355-3

23.- “Valor en aduana" (Customs valuation) in El Código Aduanero de la Unión, Thomson Reuters, p. 328-394, 2017, Cizur Menor (Navarra), ISBN: 978-84-9135-430-7

22.- Prólogo (Preface) in Derecho aduanero y comercio internacional, Editorial Porrúa México, p. IV-XIV, 2016, México DF, ISBN: 978-607-09-2564-1

21.- “Modificaciones de la Ley 34/2015 en materia aduanera" (Ammendmendts of Act 34/2015 in customs matters) in Comentarios a la Ley General Tributaria al hilo de su reforma, Wolters Kluwer, p. 459-488, 2016, Madrid, ISBN: 978-84-9954-670-4

20.- “National Report Spain" in The EC Interest Savings Directive, International Bureau of Fiscal Documentation, p. 269-284, 2015, Amsterdam, ISBN: 978-90-8722-300-7.

19.- “El precio pactado como base de la valoración" (The agreed Price as basis for valuation) in Relevancia tributaria del valor en aduana, Legis. Instituto Colombiano de Derecho Tributario, p. 85-115, 2015, Bogotá (Colombia) ISBN: 978-958-58966-0-4

18.- “Aspectos tributarios del comercio compensatorio internacional o countertrade" (Tax aspects of countertrade) in Tratado de contratos. Tomo XVII. Los contratos internacionales (II), Thomson Reuters, Volumen: XVII, p. 74-80, 2014, Cizur Menor (Navarra) ISBN: 978-84-9059-201-4

17.- “Aspectos tributarios de los contratos internacionales de construcción" (Tax aspects of international building contracts) in Tratado de contratos. Tomo XVII. Los contratos internacionales (II), Thomson Reuters, Volumen: XVII, p. 179-187, 2014, Cizur Menor (Navarra) ISBN: 978-84-9059-201-4

16.- “Aspectos tributarios de la compraventa internacional de mercaderías" (Tax aspects of international sale of godos contracts) in Tratado de contratos. Tomo XVI. Los contratos internacionales (1), Thomson Reuters, Volumen: XVI, p. 644-687, 2014, Cizur Menor (Navarra) ISBN: 978-84-9059-199-4

15.- “El régimen arancelario de la Unión Europea a las importaciones originarias de Colombia" (The EU’s tariff regime for goods originating in Colombia) in Acuerdos comerciales y aspectos relacionados con el comercio exterior, Universidad del Rosario, p. 619-637, 2014, Bogotá (Colombia) ISBN: 978-958-738-494-9

14.- “El marco jurídico del Derecho aduanero comunitario" (The legal framework of EU customs law) in Acuerdos comerciales y aspectos relacionados con el comercio exterior, Universidad del Rosario, p. 583-617, 2014, Bogotá (Colombia) ISBN: 978-958-738-494-9

13.- “Las recientes medidas de impulso económico y el derecho sobre subvenciones de la Organización Mundial del Comercio" (Recent economic stimulus measures and WTO law) in Acuerdos comerciales y aspectos relacionados con el comercio exterior, Universidad del Rosario, p. 297-326, 2014, Bogotá (Colombia) ISBN: 978-958-738-494-9

12.- “La codificación del Derecho aduanero en la Unión Europea y sus relaciones con el Derecho aduanero internacional" (The codification of EU customs law and its relation with international customs law) in Memorias del IV Encuentro de Magistrados de la Comunidad Andina y del Mercosur, Ministerio de Justicia, Derechos Humanos y Cultos, Quito, Ecuador, 2012, ISBN 978-9942-07-352-5, p. 95-113.

11.- “La cláusula de Nación Más Favorecida del Artículo I GATT" ("Most Favoured Nation Clause in Article I GATT") in III Jornadas Internacionales de Derecho Aduanero, Asociación Argentina de Estudios Fiscales, Buenos Aires, 2010, ISBN 978-950-9761-17-9, p. 43-66.

10.- “Experiencia en España: los Tribunales Económico-Administrativos", ("Experience in Spain: The Administrative Review Bodies"), in III Jornadas Internacionales de Derecho Aduanero, Asociación Argentina de Estudios Fiscales, Buenos Aires, 2010, ISBN 978-950-9761-17-9, p. 417-422.

9.- "La experiencia en la lucha contra el proteccionismo. Lecciones para mejorar el sistema tributario en un entorno de crisis" ("The experience in the fight against protectionism. Lessons to improve the tax system in a crisis environment) in Crisis financiera global: Impactos en la actividad aduanera, Editorial ISEF, México D.F., México, 2010, p. 7-23.

8.- "Los límites temporales al ejercicio de la potestad de liquidación [art. 66.a) LGT]. Reflexiones sobre los límites a la potestad de liquidación al hilo del ordenamiento de los Estados Unidos" (Time limits for the exercise of the power to make tax determinations [art. 66.a) LGT]. Reflections on the limits to make tax determinations in light of the USA model") in Tratado sobre la Ley General Tributaria. Homenaje a Álvaro Rodríguez Bereijo, Aranzadi, Cizur Menor (Navarra), 2010, Tomo I, p. 1.299-1.323.

7.- "La LGT y las normas comunitarias en materia aduanera" ("The General Taxation Act and Community customs law") in Foro Sáinz de Bujanda: Ley General Tributaria y Derecho comunitario (General Taxation Act and Community Law), Documentos - Instituto de Estudios Fiscales, nº 2-2009, ISSN 1578-0244, p. 183-188.

6.- "El valor en aduana y otras valoraciones fiscales" ("Customs valuation and other tax values") in Memorias del Tercer Encuentro Iberoamericano de Derecho Aduanero, ISEF, México, 2008, p. 303-334.

5.- "Country report on the implementation of the Savings Directive - Spain" in The Taxation of Interest Savings Income in the European Capital Market, Dirigido por Aigner/Gläser/Tumpel, ed. Linde, Viena, 2006, p. 353-373.

4.- "Spanish Report" in WTO and Direct Taxation, Directed by Michael Lang, ed. Linde, Viena, 2005, p. 639-684, in collaboration with F. Alfredo García Prats

  • La misma obra está también disponible en edición de Kluwer Law International, 2005.


3.- "Impuestos arancelarios" (“Customs duties”) in Manual de Derecho Tributario. Parte Especial (Tax Law Textbook), Directed by Juan Martín Queralt, José Manuel Tejerizo López and Antonio Cayón Galiardo, Aranzadi, 2004, p. 725-782.

  • 2nd edition, 2005, p. 719-776.
    3rd edition, 2006, p. 753-810.
    4th edition, 2007, p. 779-836.
    5th edition, 2008, p. 827-885.
    6th edition, 2009, p. 635-689.
    7th edition, 2010 p. 649-703.
    8th edition, 2011 p. 649-703.
    9th edition, 2012, p. 681-736.
    10th edition, 2013, p. 791-851.
    11th edition, 2014, p. 793-852.
    12th edition, 2015, p. 837-901.
    13th edition, 2016, p. 855-918.
    14th edition, 2017, p. 875-938.
    15th edition, 2018, p. 879-943.
    16th edition, 2019, p. 893-956.
    17th edition, 2020, p. 833-891.
    18th edition, 2021, p. 851-909.
    19th edition, 2022, p. 887-945.
    20th edition, 2023, p. 879-937.


2.- Poder tributario y competencia fiscal: en especial el caso de la Rioja, (“The fight against harmful tax competition and its implications for the tax powers of the Spanish regional governments”), Directed by Germán Orón Moratal (coauthor), Diego González Ortiz (coauthor), Instituto de Estudios Riojanos, Gobierno de La Rioja, Logroño, 2003.

1.- "Los delitos contra la Hacienda Comunitaria. Especial referencia a su incorporación al ordenamiento español" (“Fraud against the EU Budget and the implementation in the Spanish law of the rules to combat it”), in Le sanzioni tributarie nell'esperienza europea, Dir. Adriano Di Pietro, in collaboration with José Luis Bosch Cholbi, Giuffre, Milano, 2001, p. 203-212.

1.3. JOURNAL ARTICLES (IN ENGLISH)


9.- “Infringements and penalties in Customs Matters in Spain”, In Global Trade and Customs Journal (GTCJ), Kluwer, vol. 13, issue 7&8, 2018, p. 281-289.

8.- "Towards customs valuation compliance through corporate income tax", World Customs Journal, Vol. 5, n. 1, 2011, p. 73-88. ISSN: 1834-6707.

7.- "Recent stimulus packages and WTO law on subsidies" World Customs Journal, vol. 3, n. 2, 2009, p. 63-78.

6.- "Customs valuation and transfer pricing", ERA Forum (available in print and at www.springer.com), vol. 9, nº 3, October 2008, p. 399-412.

5.- "Finding out what's in a "net free-at-Community-frontier price", World Customs Journal, vol. 2, n. 1, 2008, p. 55-62.

4.- "Gabalfrisa (joined cases C-110 to C-147/98)", EC Tax Review, vol.9, issue 3, 2.000, p. 200-201.

3.- "Diverging views on the dutiability of quota payments", Intertax, vol. 27, 1999, nº 11, p. 417-423.

2.- "The new Spanish Special Tax on Real State Belonging to Non-Resident Entities", European Taxation, vol. 37, 1997, nº 5, p. 207-212, in collaboration with Eva Andrés Aucejo.

1.- "An overview of the new Spanish Corporate Income Tax Law", Intertax, June-July 1997, p. 254-264, in collaboration with Eva Andrés Aucejo.

1.4. JOURNAL ARTICLES (IN SPANISH)


26.- "El suport al crèdit a l’exportació i el Dret sobre subvencions de l’OMC" (Export credit support mechanisms and WTO subsidies law), Anuari de l’Agrupació Borrianenca de Cultura, No. 23, p. 51-62, 2012, Spain, ISSN: 1130-4235.

25.- "Análisis crítico de cuestiones actuales del derecho aduanero a la luz de la jurisprudencia del TJUE de 2011" (Critical analysis of current customs law issues in light of the ECJ’s case law in 2011), Crónica Tributaria, Volumen: 4/2012, No. 145, p. 107-148, 2012, Spain, ISSN: 0210-2919.

24.- "La evaluación de los estudiantes en el PIE ’Enseñanza del Derecho en Inglés’ de la Facultad de Derecho de la Universidad de Valencia (Assessment methodologies of the English line students in the Law School of the University of Valencia), @tic. Revista d’innovació educativa, Vol. 2012, July-December, p. 152-156, 2012, Spain, ISSN: 1989-3477.

23.- "La cuantificación de la defraudación de derechos antidumping en el delito contra la Hacienda comunitaria del artículo 305.3 del Código Penal" (Antidumping duties determination for criminal purposes), Tribuna Fiscal, Vol. 2013, No. 264, p. 8-19, 2013, Spain, ISSN: 1130-4901.

22.- "Cambios en el Derecho aduanero comunitario derivados del Código Aduanero Modernizado" (“Changes in EC Customs law derived from the Modernized Customs Code”), Revista de Tributación, Asociación Argentina de Estudios Fiscales, No. 24, 2012, p. 59-78.

21.- "Nuevos elementos acerca de las relaciones entre el valor en aduana y el Impuesto sobre Sociedades" ("New elements in the relationship between customs valuation and the Corporate Income Tax"), Revista del Instituto Colombiano de Derecho Tributario, No. 63, November 2010, p. 85-108.

20.- “Novedades en la regulación del derecho a efectuar declaraciones en aduana y en la figura del representante aduanero" ("New aspects in the regulation of the right to make customs declarations and in customs representation"), Tribuna Fiscal, No. 237, July 2010, p. 21-24.

19.- “La doctrina de los actos propios y la conexión entre el valor en aduana y el Impuesto sobre Sociedades” ("The 'estoppel' doctrine and the connection between customs valuation and the Corporate Income Tax"), Tribuna Fiscal, No. 236, June 2010, p. 8-14.

18.- “El Código Aduanero Modernizado. Principales novedades" ("The Modernized Customs Code. Most relevant new provisions"), Tribuna Fiscal, No. 226-227, August-September 2009, p. 10-20.

17.- “La actividad de comprobación y el efecto preclusivo de las liquidaciones tributarias” ("Control activites by the Tax Administration and the legal effects of subsequent tax determinations"), Crónica Tributaria, No. 129, 2008, p. 71-112.

16.- “El plazo para liquidar en materia aduanera (y otras peculiaridades aduaneras)” ("The time limit to assess customs duties (and other customs related issues)"), Tribuna Fiscal, No. 212, June 2008, p. 30-41.

15.- “En los derechos antidumping, ¿qué es el ‘precio neto franco frontera de la Comunidad’?” ("In antidumping duties, What is a net free-at-Community-frontier price?"), Quincena Fiscal, No 10, May 2008, p. 71-85.

14. "Incentivos fiscales específicos a favor de la Copa América 2007" (“Specific tax incentives for the 32nd America’s Cup in Valencia”), Tribuna Fiscal, N. 202-203, 2007, in collaboration with Alberto García Moreno.

13.- "Las liquidaciones aduaneras posteriores al levante de las mercancías" (“Post clearance recovery of customs debts”), Civitas Revista Española de Derecho Financiero, n. 129, January-March 2006, p. 67-102.

12.-"La competencia fiscal perniciosa ante la OMC. Reflexiones al hilo del asunto de las Foreign Sales Corporations" (“Harmful tax competition and the WTO. Reflections on the Foreign Sales Corporations case”), Crónica Tributaria, nº 113, 2004, p. 65-106.

11.- "La trascendencia de la valoración aduanera en el Impuesto sobre Sociedades. Especial referencia al "transfer pricing"" (“The implications of customs valuations for Corporate Income Tax purposes. Special reference to transfer pricing issues”), Civitas Revista Española de Derecho Financiero, nº 113, January-March 2002, p. 47-98.

10.- "Algunas cuestiones acerca del régimen de recursos en materia tributaria aduanera" (“Some issues regarding the appeals regime in customs matters”), Jurisprudencia Tributaria Aranzadi, vol. 2000-II, p. 2223-2243.

9.- "La protección penal de la Hacienda comunitaria" (“The legal protection of the EU Budget”), Crónica Tributaria, vol. 86, 1998, p. 75-95, in collaboration with José Luis Bosch Cholbi.

8.- "Cánones y derechos de licencia. Su inclusión o no en el valor en aduana" (“The inclusión or not of royalty payments in customs value”) Revista del Centro de Estudios Financieros, December 1997, vol. 177, p. 3-36.

7.- "Los programas de inspección previa a la expedición. Especial referencia a su relación con las normas de valoración del GATT" (“Pre-shipment Inspection programs. In particular their adequacy to GATT valuation rules”), Aduanas Informa. Boletín de Estudios, nº. 74, July-September 1997, p 71-87.

6.- "El gravamen especial sobre bienes inmuebles de entidades no residentes" (“The Spanish Special Tax on Non-residents Real State”), Revista de la Economía Social y de la Empresa, nº 26, 1997, p. 64-84, in collaboration with Eva Andrés Aucejo.

5.- "Comisiones de Compra, Valor en Aduana y Base Imponible del IVA en las importaciones" (“Buying commissions, customs value and imports VAT taxable base”), Carta Tributaria. Monografías, nº 276 y 277, October 1997.

4.- "La subsanabilidad de la falta de comunicación previa a la Administración de que se va a interponer recurso contencioso-administrativo. Trascendencia en materia tributaria" (“About the the possibility to rectify the lack of the required previous communication to the Administration that an appeal has been lodged”), Jurisprudencia Tributaria Aranzadi, vol. 1996-II, p. 1595-1602.

3.- "Las normas tributarias de la UE y el principio de reserva de ley en materia tributaria" (“EU Tax rules and the constitutional principle requiring that tax rules can only be regulated by an Act of Parliament”), Crónica Tributaria, nº 80, 1996, p. 59-73.

2.- "Tratamiento tributario de la transmisión de las PYMEs" (“Tax treatment of the transfer of Small and Medium Sized Enterprises”), Impuestos, vol. 1996-I, p. 353-378.

1.- "La comunicación previa a la Administración de que se va a interponer recurso contencioso- administrativo. Trascendencia en materia tributaria" (“The announcement to the Administration that an appeal has been lodged. Implications in tax cases”), Palau 14, nº 24, 1994, p. 103-111.

2. R+D PROJECTS


Director: Dr. D. Giangiacomo D'Angelo (Università di Bologna). Duration: 2021-2022
Funding: European Commission, OLAF (Hercule III program) (Project ID: 101014828).

  • Project: "Control of the tax system from the constitutional and Community law perspective: analysis and proposals".

Director: Dr. D. José Luis Bosch Cholbi. Duration: 2010-2012
Funding: Ministerio de Ciencia e Innovación (DER2009-13199).

  • Project: "Tax aspects of the internationalization of companies. The Spain-Chile case".

Director: Dr. D. Santiago Ibáñez Marsilla. Duration: 2008
Funding: Agencia Española de Cooperación Internacional y Desarrollo (AECID).

  • Project: "Tax aspects of the internationalization of companies".

Director: Dr. D. Santiago Ibañez Marsilla. Duration: from 01.01.2007 to 31.12.2008.
Funding: Consejería de Empresa, Universidad y Ciencia (GV 2007-068)

  • Project: "Tax incentives for non-profit organizations".

Director: Dr. D. Alberto García Moreno. Duration: from 26.11.2003 to 25.11.2006.
Funding: Ministerio de Educación y Ciencia (SEC 2003-08969/JUR).

  • Project: "Technological innovation and tax law".

Director: Dr. D. Salvador Montesinos Oltra. Duration: from 01.01.2001 to 31.12.2002.
Funding: Generalitat Valenciana, Consellería d´Educació i Ciència (GV 00-067-8).

  • Project: "Business Taxation in the context of european integration".

Director: Dr. D. Francisco Alfredo García Prats. Duration: from 01.01.1999 to 31.12.2000.
Funding: Generalitat Valenciana, Consellería d´Educació i Ciència (GV 98-08-15).

  • Project: "Procedures for the application of taxes and review: position of the taxpayer".

Director: Dr. D. Carmelo Lozano Serrano. Duration: from 01.01.1995 to 31.12.1997.
Funding: Generalitat Valenciana, Consellería d´Educació i Ciència (GV-2450-94).

3. RESEARCH VISITS TO FOREIGN UNIVERSITIES/INSTITUTIONS

  • Harvard University (Cambridge, MA, USA).

Harvard Law School, International Tax Program, September to December 1995. Invited by Prof. Oliver Oldman.

  • Catholieke Universiteit Leuven (Belgium).

September and October 1997. Invited by Prof. Frans Vanistendael.

  • Universita degli Studi di Siena (Italy).

June and July 1998. Invited by Prof. Giancarlo Rolla.

  • International Bureau of Fiscal Documentation (Amsterdam, Netherlands).

September and October 2.000. Invited by Prof. W. Wijnen.

  • University of Florida (Gainesville, FL, USA).

April and May 2.007. Invited by Prof. Paul Mc Daniel.

4. CONFERENCES, COURSES

In addition to his regular teaching at the University of Valencia, Prof. Ibáñez has carried out the following activities:

  • Director of the Postgraduate Course Derecho aduanero de la Unión Europea (EU Customs law), Universidad de Valencia, 2013-2014. This course was granted a "Jean Monnet Module" by the European Commission in the Life Long Learning Program. Course Info.
    Also in the 2nd edition of the course 2014-2015
    Also in the 3rd edition of the course 2015-2016
    Also in the 4th edition of the course 2016-2017
    Also in the 5th edition of the course 2017-2018
    Also in the 6th edition of the course 2018-2019
    Also in the 7th edition of the course 2019-2020
    Also in the 8th edition of the course 2020-2021
    Also in the 9th edition of the course 2021-2022
    Also in the 10th edition of the course 2022-2023
    Also in the 11th edition of the course 2023-2024
  • Presentation "La valoración en aduana de las transacciones entre partes vinculadas en la UE tras la Sentencia del TJUE Hamamatsu" (Customs valuation of transactions between related parties in the EU after the CJEU Judgement Hamamatsu), en Seminario Valoración Aduanera, Am-Cham Perú, 28 June 2022.


  • Presentation "The Transaction Value: The Last Sale Rule in International Context and in EU Law", in Actual value of imported goods: actual price, additions, deductions, Third Seminar of ECCE (European Common Customs Evaluation), Münster, 17 June 2022. More info.


  • Teaching of the topic "Customs valuation" in Module Douanes at the University of Liege (Belgium), 25 and 31 May and 1 June 2022 (24 hours).


  • Presentation "Legal provisions to prevent undervaluation", in Undervaluation in customs value of the EU, Second Seminar of ECCE (European Common Customs Evaluation), Rotterdam, 31 March 2022. More info.


  • Presentation "Analysis and implications of ECJ case C-291/15, EURO 2004, of 16 June 2016", in The Interplays between customs value and transfer pricing, First Seminar of ECCE (European Common Customs Evaluation), Valencia, 26 November 2021. More info.


  • Presentation "eCommerce and distance sale of imported goods" in Le nuove frontiere del commercio internazionale Questioni in materia di Dogane e IVA, Università degli Studi di Verona, 12 November 2021.


  • Teaching of the Training course on customs for the European Court of Auditors, Luxemburg, 13, 14 October and 8 November 2021.


  • Teaching of the topic "Customs valuation" in the Professional Diploma in International Trade Compliance, International Trade Institute (Dublin), 12 October 2021.
    Also in the 2nd edition of the programme, 7 February 2022
    Also in the 3rd edition of the programme, 9 May 2022
  • Presentation "La evolución de la normativa y jurisprudencia de la UE en materia de valor en aduana" (Legal and case law evolution in the EU on customs valuation), in Conferencia conmemorativa 50 años del Instituto Argentino de Estudios Aduaneros (IAEA), Desafíos del Derecho aduanero en el siglo XXI, Buenos Aires (Argentina), 29 September 2021.


  • Teaching of the topic "Customs valuation and transfer pricing" in the Master of Customs Administration (MCA), Westfälische Wilhelms-Universität Münster, 17 April 2021.


  • Teaching of the topic "The Parent-Subsidiary Directive and the Interest & Royalties Directive" in the course on E.U. Tax Risk Management, Texas A&M University, 22 to 28 March 2021.
    Also in the 2021-2022 edition of the course, 21 to 27 March 2022.


  • Teaching of the topic "Valor Aduaneiro das Mercadorias" in Pós-Graduação Dereito Aduaneiro Internacional at the Católica Faculdade de Direito, Escola do Porto, 14, 15 and 21 January 2021.


  • Teaching of the topic "O Comércio Eletrónico e as Vendas à Distância" in Pós-Graduação Dereito Aduaneiro Internacional at the Católica Faculdade de Direito, Escola do Porto, 7 January 2021.


  • Teaching of the topic "Customs valuation" in Master of Customs Administration (MCA), Westfälische Wilhelms-Universität Münster, 12 December 2020.


  • Teaching of the Training course on customs for DG Budget, European Commission, Brussels, 4 to 6 March 2020.


  • Teaching of the topic "Valor en aduana" (Customs value) at the Master en Derecho Aduanero (Customs Law Master), Fundación Aduanera, Barcelona, 15 to 17 January 2020.
    Also in the 2021-2022 edition of the course, 26 and 28 January 2022.


  • Teaching of the topic “Fiscalidad Internacional I” (International Taxation I) at the Master en dirección y gestión del comercio internacional (Master in management of international trade), ENAE-Cámara de Comercio de Murcia, 20-21 December 2019 and 24-25 January 2020.


  • Teaching of the Training course on customs for Directorate A (Customs) and Directorate E (International and General Affairs) of DG TAXUD, European Commission , Brussels, 10-12 December 2019.
    Also in the 2nd edition, 2 to 4 December 2020.
    Also in the 3rd edition, 2 to 7 December 2021.
  • Presentation "Update on customs jurisprudence 2018-2019" at the International Customs Conference, Düsseldorf, 28 November 2019.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" at the PhD program Derecho tributario y Derecho mercantil at the Universidad San Carlos de Guatemala, 14 to 18 October 2019.
    • Also in the 2020 edition, 19 to 23 October 2020.
      Also in the 2021 edition, 18 to 22 October 2021.
      Also in the 2022 edition, 19 to 23 September 2022.
  • Teaching of the topic “Impuestos arancelarios y comercio internacional” at the Comercio Internacional program, Centro de Excelencia Internacional Sergio Arboleda, 7 October 2019.
    • Also in the 2021 edition, 28 September 2021.
      Also in the 2022 edition, 26 September 2022.
  • Teaching of the topic "Dutiable basis I: Customs Valuation" at the Post-Master in EU Customs Law 2019, Erasmus University Rotterdam, 25 September 2019.
    • Also in the 2020 edition of the Post-Master, on 23 September 2020.
      Also in the 2021 edition of the Post-Master, on 22 September 2021.
      Also in the 2022 edition of the Post-Master, on 28 September 2022.
  • Teaching of the topic “Medidas de defensa comercial y barreras al comercio internacional”, at the postgraduate program Especialización en Derecho Aduanero y del Comercio Exterior, Universidad del Rosario (Colombia), 25-26-27 July 2019.


  • Teaching of the topic “Convenio de Kioto y regímenes aduaneros. Derecho comparado. Experiencias normativas” at the postgraduate program Especialización en Derecho Aduanero y del Comercio Exterior, Universidad del Rosario (Colombia), 24 July 2019.


  • Teaching of the topic "Customs valuation in the UCC" at the Advanced module: Customs Taxable Elements, Universiteit Antwerpen, 23 May 2019.
    • Also in the 2020 edition, on 25 June 2020.
      Also in the 2021 edition, on 2 December 2021.
  • Teaching of the topic “Fiscalidad Internacional II” at the Master en dirección y gestión del comercio internacional, ENAE-Universidad de Murcia, 03-04 May and 10-11 May 2019.


  • Presentation "Exporter of Record - Spain" at the Kölner Tage Umsatzsteuer und Zoll 2019, organized by Otto.Schmidt, Cologne, 28-29 March 2019.


  • Presentation "UCC Implementation and the winding road to e-Customs: state of play" at the International Customs Conference 2018, Brussels, 8 November 2018.


  • Presentation "The continuing challenge of reconciling transfer pricing and customs valuation: stories from around the globe" at the International Customs Conference 2018, Brussels, 8 November 2018.


  • Presentation "Corporate income tax treatment of intangibles" at the Conference on E-commerce: taxation challenges in the digital age, organized by the European Court of Auditors, Luxemburgo, 3 October 2018.


  • Teaching of the topic "La dogana elettronica: gli effetti dell'informatizzazione sull'appplicazione e sul controllo dei regimini doganali" at the PhD program "Mercato dei consumatori digitali per l'imposizione e amministrazione finanziaria digitale per il controllo", Università di Bologna, 28 September 2018.


  • Congreso internacional. Ponencia “Implicaciones del IVA y derechos aduaneros sobre plataformas de venta electrónica no establecidas en la UE" en el marco de la XIV Reunión de Derecho Aduanero, Panamá, 14 de septiembre de 2018.


  • Congreso internacional. Ponencia “International administrative cooperation in Customs matters” en el marco del International Congress 2018 Global Tax Administrations’ Efficiency. International Fiscal Cooperation and Governance, Barcelona, 1 de junio de 2018.


  • Teaching of the topic “Fiscalidad Internacional I” (International Taxation I) at the Master en dirección y gestión del comercio internacional (Master in international trade management), ENAE-Universidad de Murcia, 23-24 March and 13-14 April 2018.
    • Also in the 2019 edition, on 29-30 March and 5-6 April 2019.
      Also in the 2020 edition, on 5-6 and 12-13 June 2020.
  • Teaching of the topic “Impuestos aduaneros y comercio internacional” en la Semana Internacional Tributación y fiscalidad internacional comparada, Centro de Excelencia Internacional Sergio Arboleda, 4 de abril de 2018 (6 horas de docencia).


  • Teaching of the topic “Valor en aduana” en el Master en Derecho y Gestión Aduanera de la Universidad de Barcelona, los días 11 y 12 de enero de 2018 (7 horas de docencia).
    Also in the 2nd edition of the Master, on 10 and 11 January 2019.
    Also in the 3rd edition of the Master, on 9 and 10 January 2020.
    Also in the 4th edition of the Master, on 4 and 5 February 2021.
    Also in the 5th edition of the Master, on 13 and 14 January 2022.
  • Teaching of the topic “Tributación y Tratados Internacionales” en los Postgrados “Derecho Aduanero” y “Derecho tributario y procesal tributario, mediación y arbitraje”, Universidad de Curitiba (Brasil), los días 10 y 11 de noviembre de 2017 (8 horas de docencia).


  • Teaching of the topic “Fiscalidad Internacional” en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, Ciudad de Guatemala (Guatemala), del 16 al 20 de octubre de 2017 (18 horas de docencia).


  • Teaching of the topic “Fiscalidad Internacional” en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, sede de Tegucigalpa (Honduras), del 9 al 13 de octubre de 2017 (18 horas de docencia).


  • Teaching of the topic “Customs debt” y “Case law on Customs valuation” en el Master on Customs Administration, Law and Policy, Universidad del Münster (Alemania), los días 16 y 17 de febrero 2017 (8 horas de docencia).


  • Teaching of the topic “Valor en aduana” en el Postgrado “Especialización en Derecho Aduanero y del Comercio Exterior”, Universidad del Rosario (Colombia), del 26 al 28 de enero 2017 (12 horas de docencia).


  • Teaching of the topic “El acuerdo de libre comercio UE-Colombia” en el Postgrado “Especialización en Derecho Aduanero y del Comercio Exterior”, Universidad del Rosario (Colombia), el 25 de enero 2017 (8 horas de docencia).


  • Participación en la mesa redonda “The Union Customs Code practice in the Member States” en el marco de la 28 European Customs Law Conference -28 Europäischer Zollrechtstag organizada por la Europäischen Forum für Außenwirtschaft, Verbrauchsteuern und Zoll e.V. en Colonia, el 24 de junio de 2016.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, sede de Tegucigalpa (Honduras), del 25 al 29 de enero de 2016.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, Ciudad de Guatemala, del 18 al 22 de enero de 2016.


  • Teaching of the topic “Fiscalidad Internacional” en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, Ciudad de Guatemala (Guatemala), del 11 al 15 de enero de 2016.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, Ciudad de Guatemala, del 22 al 26 de junio del 2015.


  • Teaching of the topic “Fiscalidad Internacional” en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, sede de Tegucigalpa (Honduras), del 15 al 19 de junio de 2015.


  • Teaching of the topic “Valor en aduana” en el Postgrado “Especialización en Derecho Aduanero y del Comercio Exterior”, Universidad del Rosario (Colombia), del 22 al 25 de abril del 2015. Se imparte por duplicado, a dos cohortes distintas.


  • Teaching of the topic “Fiscalidad Internacional” en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, sede de Ciudad de Guatemala (Guatemala), del 16 al 20 de junio de 2014.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" en el programa de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, sede de Tegucigalpa (Honduras), del 23 al 27 de junio del 2014.


  • Teaching of the topic “Valor en aduana” en el Postgrado “Especialización en Derecho Aduanero y del Comercio Exterior”, Universidad del Rosario (Bogotá, Colombia), del 23 al 26 de abril del 2014.


  • Teaching of the topic “Elementos básicos del Derecho aduanero: Territorio aduanero, tráfico y mercancía” at the Postgraduate course “Especialización en Derecho Aduanero y del Comercio Exterior”, Universidad del Rosario (Colombia), 23 to 26 April 2014.


  • Teaching of the topics “Customs valuation” and “Customs debt” at the Master of Customs Administration, Münster University (Germany), on 19-20 December 2014.


  • Congreso internacional. Ponente en la World Customs Law Meeting 2014 organizada por la International Customs Law Academy y celebrada en la United States Court of International Trade de los Estados Unidos (Nueva York) los días 18 y 19 de septiembre de 2014. Ponencia titulada “Separation of release from final determination and post-clearance audit: are our ‘duties’ becoming everyday ‘taxes’?”.


  • Congreso internacional. Ponente en el III Seminario Internacional Aduanero organizado por AmCham Perú (Lima, Perú) el 2 de octubre de 2014. Ponencia titulada “Valoración, ingeniería y vinculación. La duda razonable”.


  • Congreso internacional. Ponente en el “2nd WCO Global Conference - AEO - Aligning Programmes and Inspiring Innovation toward a Competitive Future”, organizado por la World Customs Organization y la Agencia Estatal de la Administración Tributaria (Madrid) del 28 al 30 de abril de 2014. Ponencia titulada “Building the AEO Business Case: Spotlight on Return on Investment”.


  • Congreso nacional. Ponente en el XII Foro Aduanero, organizado por el Colegio de Agentes de Aduana los días 16 y 17 de mayo de 2014. Ponencia titulada “El reembolso del IVA a la importación ingresado por el agente de aduanas”.


  • Comunicación sobre “La Universidad de Valencia e INCU, la International Network of Customs Universities” en la III Reunión de Profesores de Derecho Financiero, Universidad Pompeu Fabra (Barcelona), 13-14 diciembre de 2013.


  • Conferencia "El Acuerdo de Asociación UE-Centroamérica" en la Universidad San Carlos de Guatemala- Instituto de Contadores Públicos y Auditores , sede de Quetzaltenango (Guatemala), 1 de junio de 2013.


  • Teaching of the topic "Fiscalidad Internacional" at the Curso de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, in Quetzaltenango (28 May to 1 June 2013) and in Ciudad de Guatemala (from 9 to 14 June 2013), Guatemala.


  • Teaching of the topic "El impuesto, la tasa y las contribuciones" en el Curso de Doctorado en Derecho tributario y Derecho mercantil de la Universidad San Carlos de Guatemala, Ciudad de Guatemala (Guatemala), 3 to 7 June 2013.


  • Teaching of the topics "Valoración aduanera" and "Régimen operativo de las exportaciones" at the Maestría de Especialización en Derecho aduanero y Comercio Exterior de la Universidad del Rosario (Colombia). June 2013.


  • EUROPEAID Expert at "Workshop on Advance Ruling on Customs Valuation and Challenges with Transfer Pricing", EU-Thailand Cooperation Facility - Phase II (TEC II), Policy Dialogues Support Component, Thailand, Bangkok 21-11-2012.


  • Foreign expert at the workshop on dutiability of engineering costs incurred in electric, oil and gas plants, SUNAT (Peruvian Customs and Tax Administration), Lima, Peru, 7-8 November 2012.


  • Presentation "Dutiability of royalties" at the International customs valuation seminar organized by Amcham Lima, Peru, 9 November 2012.


  • Presentation "WTO law as a limit on protectionism", Universidad Nacional Mayor de San Marcos, Lima, Peru, 8 November 2012.


  • Conference "La codificación aduanera en la Unión Europea" ("Customs law codification in the EU") at the IV Meeting of Magistrates of the Andean Community and Mercosur, organized by the Andean Community Court and the Judiciary Council, Quito (Ecuador), 20 and 21 September 2012.


  • Presentation "La evaluación de los estudiantes en el Plan de Innovación Educativa Enseñanza del Derecho en inglés de la Facultad de Derecho" ("Grading students at the Education Innovation Program 'Teaching of law in English' of the Law School of the Universidad de Valencia") at the III Meeting on Education Innovation 2012, Universidad de Valencia, 5-6 July 2012.


  • Teaching of the module "El impuesto, la tasa y las contribuciones" ("Tax, fee and special contribution") at the PhD Program Derecho tributario y Derecho mercantil of the Universidad San Carlos de Guatemala, in Ciudad de Guatemala and in Quetzaltenango (Guatemala), 21-29 June 2012.


  • Conference "El impuesto, la tasa y las contribuciones" ("Tax, fee and special contribution") at the Universidad San Carlos de Guatemala, Quetzaltenango (Guatemala), 23 June 2012.


  • Conference: "The WCO’s Revenue Package: Unwrap with care!", International Compliance Proffesionals Association (ICPA) European Conference 2012, Barcelona, 11-13 June 2012.


  • Organizer and Moderator of the Conference "Operaciones triangulares con terceros países - Un análisis práctico" ("Triangular operations with third countries- A practical analysis") Universidad de Valencia School of Law, Valencia, 29 May 2012.


  • Organizer and Moderator of the Conference "Exportando a América del Norte: Las normas de origen del NAFTA" ("Exporting to North America: NAFTA's rules of origin"), Universidad de Valencia School of Law, Valencia, 26 March 2012.


  • Teaching of “Derecho aduanero” (“Customs law”) in the Postgraduate Course on International and European Taxation, Universidad de Castilla La Mancha, 20 January 2012.


  • Conference “Certificados de Origen, registros de importación” (“Certificates of Origin, import documents”), in IX Simposio Marítimo, Aduanero y Portuario FITAC Cartagena - XIV Jornada Internacional de Derecho Aduanero, Cartagena de Indias (Colombia), 2 June 2011.


  • Organizer and presenter of the Conference "OEA - Operador Económico Autorizado. Preguntas y respuestas" ("AEO - Authorised Economic Operator. Questions & Answers"), Regional Headquarters in Valencia of the Instituto de Estudios Fiscales, Valencia, January 13 2011.


  • Presentation "Towards customs valuation compliance through the corporate income tax" at PICARD Conference 2010, organized by the World Customs Organization (WCO) in co-operation with the International Network of Customs Universities (INCU), Abu Dhabi, 23-25 November 2010.


  • Director of the Course “Gestión de las importaciones de mercancías: derecho aduanero e IVA a la importación” (Managing goods imports: Customs law and VAT on imports), Universidad de Valencia, in co-operation with Instituto de Estudios Fiscales (Centro Regional de Valencia), 2010-2011. Course selected by the European Commission as a “Jean Monnet Module ” in the Life Long Learning Program.
    Also in the Second Edition, 2011-2012.
    Also in the Third Edition, 2012-2013.


  • Presentation "La cláusula de Nación Más Favorecida del Artículo I del GATT" ("The Most Favoured Nation Clause in Article I GATT") at the III International Customs Law Seminar, organized by Asociación Argentina de Estudios Fiscales, Buenos Aires, 10 August 2010.


  • Round table "El Tribunal Fiscal y la revisión de las resoluciones aduaneras" ("Administrative review bodies and customs decissions") at the III International Customs Law Seminar, organized by Asociación Argentina de Estudios Fiscales, Buenos Aires, 12 August 2010.


  • Presentation "La Unión Europea y los acuerdos aduaneros" ("The European Union and customs treaties") at the VIIª International Customs Law Seminar, organized by the Tax and Customs Ombusman -Defensoría del Contribuyente y del Usuario Aduanero- (Government of Colombia) and Universidad Tecnológica de Bolívar, Cartagena de Indias (Colombia), 20-21 April 2010.


  • Presentation "Los Tratados comerciales y las Aduanas. La Unión Europea" ("Commercial treaties and customs. The European Union") at the II International Customs Law Course, organized by Universidad del Rosario and Editorial Legis, Bogotá (Colombia), 14-16 April 2010.


  • Presentation "La Unión Europea y los acuerdos con incidencia en materia aduanera" ("The European Union and treaties relevant in customs matters") at the II International Customs Law Course, organized by Universidad del Rosario and Editorial Legis, Bogotá (Colombia), 14-16 April 2010./


  • Presentation "El derecho de las subvenciones en la OMC" ("WTO's Subsidies law) at the II International Customs Law Course, organized by Universidad del Rosario and Editorial Legis, Bogotá (Colombia), 14-16 April 2010.


  • Teaching of the subject "Customs debt" at the Master of Customs Administration, Law and Policy, Westfälische Wilhelms-Universität, Münster, 11-14 November 2009.
    Also in the 2010-2011 edition of the MCA, 6-7 December 2010.
    Also in the 2011-2012 edition of the MCA, 5-6 December 2011.


  • Presentation "Recent stimulus packages and WTO law on subsidies" at the PICARD Conference 2009, organized by the World Customs Organization (WCO) in co-operation with the International Network of Customs Universities (INCU), San José (Costa Rica), 28-30 September 2009.


  • Presentation "The experience in the fight against protectionism. Lessons to improve the tax system in a crisis environment", at the World Customs Law Meeting, organized by IIFA (Interamerican Frontiers and Customs Institute) and the International Academy of Customs Law, Lisbon, 3-5 June 2009.


  • Presentation "Customs duties in the wider tax system" at Customs Policy - Mission, Principles and Vision, organized by the Polish Customs Service, Warsaw-Swider (Poland), 12-14 November 2008.


  • Round table "El Operador Económico Autorizado (OEA)" ("The Authorized Economic Operator (AEO)"), Fundación Valenciaport-Universidad de Valencia-Instituto de Estudios Fiscales, 23 October 2008./


  • General Presentation and Member of the round table "El Código Aduanero Modernizado" ("The Modernized Customs Code"), Fundación Valenciaport-Universidad de Valencia-Instituto de Estudios Fiscales, 2 October 2008.


  • Conference "La competencia fiscal perniciosa" ("Harmful Tax Competition"), Universidad de Chile (Chile) 24 September 2008.


  • Conference "Valor en aduana y precios de transferencia" ("Customs Valuation and transfer pricing"), Universidad de Valparaíso (Chile), 12 September 2008.


  • Conference "Customs Valuation and transfer pricing", at the Master of Customs Administration, Law and Policy, Westfälische Wilhelms-Universität, Münster, 12 August 2008.


  • Conference "Customs Valuation and transfer pricing", in the Seminar EU Trade & Customs Law. Recent Developments organized by Europäische Rechtsakademie (ERA), Brussels, 15-16 May 2008.


  • Teaching of the subject "Aduanas e Impuestos Especiales" ("Customs and Excise duties") at the LLM Master en Asesoría Fiscal ("Master in Tax Consulting"), University of Valencia - Escuela de la Hacienda Pública (Valencia), XVII Edition (2007-2008).
    Also in the XVIII edition of the Master (2008-2009).
    Also in the XIX edition of the Master (2009-2010).
    Also in the XX edition of the Master (2010-2011).
    Also in the XXI edition of the Master (2011-2012).
    Also in the XXII edition of the Master (2012-2013).
    Also in the XXIII edition of the Master (2013-2014).
    Also in the XXIV edition of the Master (2014-2015).
    Also in the XXV edition of the Master (2015-2016).
    Also in the XXVI edition of the Master (2016-2017).
    Also in the XXVII edition of the Master (2017-2018).
  • Organizer and Member of the Round Table in the "Jornada de Derecho Aduanero" ("Customs Law Seminar"), Valencia, December 17, 2007.


  • Presentation "El valor en aduana y otras valoraciones fiscales" ("Customs valuation and other valuations for tax purposes") at the Tercer Encuentro Iberoamericano de Derecho Aduanero (Third Iberoamerican Customs Law Meeting) organized by IIFA (Interamerican Frontiers and Customs Institute), Barcelona, 6 to 8 June 2007.


  • Teaching of the seminar "European Customs Law" organized by ERA (Europäische Rechtsakademie), for the Members of the Mokestinių Ginčų Komisija of the Government of Lithuania (Commission on Tax Disputes of the Government of Lithuania) from the 29 to the 31 May 2007 in Vilnius (Lithuania).


  • Teaching of the subject "Derecho aduanero comunitario" ("European Customs Law") at the Master en Internacionalización Económica: Integración y Comercio Internacional, Universidad Jaime I (Castellón), March 2007.
    Also in the 2nd edition of the Master, April 2008.
    Also in the 3rd edition of the Master, April 2009.
    Also in the 4th edition of the Master, May 2010.
    Also in the 5th edition of the Master, April 2011.
    Also in the 6th edition of the Master, April 2012.
  • Teaching of the subject "Régimen jurídico español del comercio exterior" ("Spanish International Trade Tax Regime") at the Course Comercio internacional: Técnicas, seguros y reclamaciones ("International Trade: Techniques, insurance and claims"), Fundación Valencia-Port, November 2006.
    Also in the second edition of the course, May-June 2008.


  • Teaching of the subject "Tax procedures in the Bolivian legal system" ("Los procedimientos tributarios en el ordenamiento boliviano") at the 1st edition of the Tax Law Master (Maestría en Derecho Tributario) of the Universidad Gabriel René Moreno (Santa Cruz, Bolivia, 11-29 September 2006).


  • Spanish National Reporter: "The concept of paying agent and its implementation in Spanish law" at the European Association of Tax Law Professors (EATLP) Congress "The EC Interest Savings Directive", Budapest, 1-3 June 2006.


  • Conferences "The valuation of imports. Tax and customs implications", organized by Iniciativas Empresariales - Estrategias de Formación, Barcelona (15 February 2006) and Madrid (22 February 2006).


  • Spanish National Reporter: "Concept of interest for the purposes of Directive 2003/48/EC. Spanish perspective" at the Conference Taxation of savings income in the EU , Institut für betriebswirtschaftliche Steuerlehre, Johannes Kepler Universität Linz, sponsored by the EC Commission, from 23 to 25 November 2005.


  • Teaching of "Taxation of Sport" at the Master of Organization, Management and Administration of Sports Entities and Organizations (Master de Organización, Gestión y Administración de Entidades y Organizaciones Deportivas), Universidad Politécnica de Valencia, 1st Edition, course 2005-2006.
    Also in the 2nd Edition, course 2006-2007.
    Also in the 3rd Edition, course 2007-2008.
    Also in the 4th Edition, course 2008-2009.
    Also in the 5th Edition, course 2009-2010.
  • Conferences "The valuation of imports. Tax and customs implications", organized by Iniciativas Empresariales - Estrategias de Formación, Barcelona (17 February 2005) and Madrid (24 February 2005).


  • Spanish National Reporter: "Spanish measures that could be regarded as export subsidies" at the Conference WTO and direct taxation, Wirtcshafts Universität Wien, Institüt für Österreichisches und Internationales Steuerrecht, sponsored by the EC Commission, from 8 to 11 July 2004. Spanish National Reporter.


  • Teaching at the Taxation Master - Tax Consultancy, Instituto de Estudios Fiscales - Universidad de Valencia, Valencia, Income Tax (I), XIV Edition, course 2004-2005.
    Also in the XV Edition, course 2005-2006.
    Also in the XVI Edition, course 2006-2007.
  • Member of the round table "Towards a new protectionism", Universidad Internacional Menéndez y Pelayo - Castellón, course Justice and taxation in international trade, November 28, 2003.


  • Conference "Tax aspects of the World Trade Organization Law", Universidad Internacional Menéndez y Pelayo - Castellón, course Justice and taxation in international trade, November 27, 2003.


  • Member of the round table "Different types of taxes and social welfare: tax competition and competivity", at the Universidad de Verano de Gandía, in the course Taxation: between risk and certainty, Gandía, 25 July 2003.


  • Conference "From tax audits to tax sanctions", at the Universidad de Verano de Gandía, in the course Taxation: between risk and certainty, Gandía, 23 July 2003.


  • Teaching of the Ph.D. Course "Imports Tax Regime", years 1999-2000; 2000-2001; 2001-2002; 2002-2003; 2003-2004; 2004-2005.


  • Presentation "Los delitos contra la Hacienda Comunitaria. Especial referencia a su incorporación al ordenamiento español" , Convegno di studi su "Le sanzioni tributarie nell´esperienza europea", Universita di Bolognia (Italy), Law School, September 1996, in collaboration with José Luis Bosch Cholbi.

Published in Le sanzioni tributarie nell'esperienza europea, Dir. Adriano Di Pietro, Giuffre, Milano, 2001, p. 203-212, ISBN 88-14-08535-8.

5. MEMBERSHIPS


  • Founding Member of the International Customs Law Academy (ICLA), created in Barcelona, Spain, on June 6th 2007.


  • Member of the Jean Monnet Center of Excelence of the University of Valencia.


  • Member of the European Association of Tax Law Professors (EATLP).


  • Member of the International Network of Customs Universities (INCU).




6. TRAINING

6.1. REGULAR TRAINING


  • Law Degree, University of Valencia, School of Law, 1987-1992. Awarded Extraordinary Achievement Prize.


  • LLM Taxation and Public Finance Law, Escuela de la Hacienda Pública - Universitat de València, 1992-1993.


  • Ph.D Law, University of Valencia, School of Law, 1998.

Thesis Director: Dr. D. Germán Orón Moratal.

  • Business Administration Degree (Diploma en Ciencias Empresariales), University of Valencia, Business School, 1995.


6.2. LANGUAGES


  • Certificate of Proficiency in English, University of Cambridge, 1991.


  • English Diploma, Escuela Oficial de Idiomas, Valencia 1990.


  • Level L-2 French, Institut Français de Valence, 1995.


  • Intermediate Certificate of Valencià, Junta Qualificadora, 1996.
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