Doctoral candidates and members of the research group, Paula Granell Ramírez and Raquel Alamà Perales, attended the 9th Annual Meeting on European Jurisprudence of the ELI Spanish Hub on 7th June at the Faculty of Law and Social Sciences of the University of Castilla-La Mancha, Toledo Campus, Cobertizo San Pedro Mártir.
With more than a hundred proposals for presentations and participants, various recent judgments were presented during the day, with the sessions divided into thematic panel discussions. Both members of the research group took part in panel discussions 4 and 5 on tax law, respectively, and intervened by presenting recent cases in the case law of the ECJ.
Paula Granell Ramírez focused her presentation on "Free movement of capital: tax valuation of residential property rented in third countries for the purposes of inheritance tax" on Case C-670/21, CJEU of 12 October 2023. Raquel Alamà Perales spoke on "The refusal to deduct input VAT in the absence of proof of the taxpayer's active participation in carousel fraud schemes", on Case C-537/22, CJEU of 11 January 2024.
The meeting also discussed current tax issues, such as the jurisprudential treatment of environmental and energy taxes, the recovery of undue income as a taxpayer's right, the effects of the principle of more favourable retroactive criminal law in cases of tax offences and the Spanish special tax on coal, among other tax issues of interest that combine the most innovative elements of European jurisprudence. The 9th European Jurisprudence Conference of the Eli Spanish Hub has consolidated itself as a space for the exchange and dissemination of knowledge, while at the same time allowing the creation of synergies between the different participating universities and offering unbeatable conditions for the updating of researchers.
