Cristina Trenta, Associate Professor of Tax Law, Orebro University, Sweden
Cristina Trenta holds a PhD in European Tax Law from the Alma Mater Studiorum University of Bologna in Bologna, Italy, for which she was awarded the European Commission and the European Tax Law Professors Association's European Tax Thesis Award, and a PhD in Commercial Law from the International Business School, Jönköping University in Jönköping, Sweden.
Cristina teaches and researches in the fields of taxation and technology, with a specific focus on their role in development and the upholding of human rights. She recently published "Rethinking EU VAT for P2P distribution" in Kluwer Law International's prestigious EUCOTAX series and is currently serving a 3-year period as an appointed member of the EU Commission's VAT Expert Group in Brussels, Belgium.
"Migrants and Refugees A EU Perspective on Upholding Human Rights through Taxation and Public Finance"
Concerns for social justice are nowadays strongly intertwined with concerns about immigration flows. The migrants and refugees phenomenon currently experienced in Europe alarms because of how unprepared both the European Union and the individual EU Member states are in dealing with the massive social and governance issues that the current inflow of people presents.
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.