Dr Cristóbal J. Borrero Moro is a Professor of Financial and Tax Law at the Universitat de València. He has served as an Alternate Judge of the High Court of Justice of the Valencian Community, having delivered around four hundred sentences, mainly in the field of taxation.
As a university researcher, he presents a prolific work specialising in tax matters. Among his publications we can highlight the following monographs, which have made a significant impact in their respective fields: La Tributación Ambiental en España, El pago de la deuda tributaria a través de las Entidades colaboradoras, La materia imponible en los tributos extrafiscales. ¿Presupuesto de realización de la autonomía financiera?, El reparto de la materia imponible entre la Hacienda Autonómica y Local, Los Derechos Fundamentales de los contribuyentes en la función inspectora tributaria and Claves, en el Sistema Europeo de Protección, del Contenido de los Derechos Fundamentales. Ordenadores de los procedimientos tributarios. He has also published over one hundred works, including scientific papers and book chapters, on the topic of taxation.
He has participated in scientific activity that has resulted in collaborations with public institutions, including the Report on the Preliminary draft the of the Constitution of the Republic of Venezuela (1999), as well as the Reports on the Draft Framework Law on Environmental Taxation in Peru (No. 3798/2009-CR) (2010) and the Draft Law to Modify the Preliminary Title of the Single Ordered Text of the Tax Code of Peru (No. 2641/2008-CR) (2010), both at the request of the Commission of Economy, Banking, Finance and Financial Intelligence of the Congress of the Republic of Peru. He has also collaborated with national and international professional firms, including the Consortium Legal Honduras on the Draft Bill of the Honduran Tax Code, at the request of the COHEP (Honduran Council of Private Enterprise), in order to create the necessary knowledge to assist the parliamentary processing of the aforementioned bill in the Congress of the Republic of Honduras and the Draft Law on the Honduran Tax Code, as well as with Varona Abogados, SLP on the ‘Scope of the legal arguments configuring the Right of IVMDH Liable Subjects to the Refund of their quotas unduly made on the basis of the violation of the DUE’.
You can contact Professor Borrero Moro by e‑mail: cristobal.borrero@uv.es
More information:
– Dialnet
