Corresponding Academician

Social Sciences: Doctor in Laws

Date of admittance: 09/11/2017

Admission Speech: Delito fiscal y proceso penal: crónica de un desencuentro

Speech in reply: Dr. Emili Gironella Masgrau

ACADEMIC DATA

  • Law Degree (1985-1990). Autonomous University of Barcelona (UAB)
  • Doctor in Law (2007-2012). Autonomous University of Barcelona (UAB)
  • Doctorate Course (2007/2008). UNED
  • Advanced Studies Diploma (2009). UNED
  • UAB doctoral thesis (2012): “Effects of criminal proceedings for crimes against the Public Treasury in tax procedures”. Directed by: Mr. Manuel Cachón Cadenas, Professor of Procedural Law and Ms. Montserrat Peretó, Professor of Financial and Tax Law.

PROFESSIONAL DATA

  • Partner at Crowe Horwath Legal and Tax. Barcelona (2017)
  • Associate lawyer in the Bar Association of Barcelona (2017)
  • State Tax Inspector on leave of absence (1999/2016)
  • Tax technician on leave (1995/1999)
  • Local Administration Technician on leave (1990/1992)

PUBLIC CHARGES

  • Adviser to the President of the Generalitat de Catalunya. Generalitat de Catalunya (2013 – 2016).
  • Director Program for the definition of a new tax administration model. Departament de la Presidència.
  • Generalitat de Catalunya (2013 – 2016)

ADMINISTRATIVE CAREER

  • Head of the Regional Inspection Unit. Special Delegation of the AEAT in Catalonia (2010-2013, 2016)
  • Head of the Regional Deputy Branch of Collection Special Delegation of the AEAT in Catalonia. (2006/2010)
  • Inspector Coordinator of the Office of Relations with the Courts. Special Delegation of the AEAT in Catalonia. (2004/2006)
  • Head of the Special Procedures Unit. Regional Revenue Unit. Special Delegation of the AEAT in Catalonia. (2000/2004)
  • Finance technician. Technical Office of the Provincial Inspection of Barcelona (1995-2000)
  • Head of the Contracting and Direct Services Section. City Hall of Manresa (1991-1994)

TEACHING EXPERIENCE

I. MASTERS AND POSTGRADUATES

  • Associate professor in the Department of Public Economics and Political Economy, Faculty of Economic Sciences.
  • University of Barcelona (UB) (2015-2017)
  • Associate Professor of Public Management ESADE (2014-2015)
  • Associate professor Master in taxation. Barcelona School of Management. Universitat Pompeu Fabra (UPF) (2014-2015)
  • Associate professor Master in Taxation. International University of Catalonia (UIC) (2015)
  • Professor of the School of Legal Practice (EPPA) of the Bar Association of Sabadell (1997/2012).
  • Preparer of opponents in the Center of Studies (CHH). (2000/2002)
  • Associate Professor of Tax Law. Law School. Autonomous University of Barcelona (UAB). (2001/2002).
  • Professor and Coordinator of the Postgraduate Course in Accounting, Tax and Commercial specialization. Institute of
  • Public Economics, Cooperatives and Financial Law. University of Barcelona (UB) (2004/2013)
  • Postgraduate Tax Professor of the University Foundation of Bages (FUB) (2006/2007)
  • Collaborating Professor Master’s Center for Financial Studies (CEF) (2006/2013)

II. COURSES, SEMINARS AND CONFERENCES

  • Fiscal crime and criminal process: Chronicle of a disagreement. Study day organized by ESADE and CROWE HORWATH on “The relationship of the Tax Administration with the taxpayer. Towards the (in) Legal Security? “(2017)
  • The suspension of acts dictated by the tax administration. Col·legi d’Economistes de Catalunya (2016)
  • The tax procedure in general and the tax management procedures. Col·legi d’Advocats de Barcelona (2016)
  • The effects of the denunciation for crime against the Public Treasury in the tax procedures. Col·legi d’Economistes de Catalunya (2016)
  • Course of tax procedures of management and Inspection. Col·legi d’Economistes de Catalunya (2016/2017)
  • The obligation to declare the patrimony abroad. Conference organized by Alfameeting, Barcelona (March 2013).
  • Tax aspects of the criminal reform. Conference held within the framework of the Aranzadi Tax Forum (March 2013)
  • The tax implications of the criminal reform. Conference held within the framework of the Annual Conference of the Pont-Lancuentra Foundation, University of Barcelona (April 2013)
  • The bankruptcy treatment of the tax credit. Conference organized by Il.ltre. Col.legi de Graduats Socials de Catalunya. (December 2012 and March 2013)
  • Order in chaos. The modification of articles 180 and 221.1.c) of the General Tax Law. Conference organized by the Magín Pont Mestres Foundation and Antonio Lancuentra Buerba, Faculty of Economics and Business, University of Barcelona (May 2012).
  • Tax collection in situations of business crisis. Conference organized by the Spanish Association of Tax Advisers (AEDAF). Delegation of Barcelona (December 2012)
  • The regularization of the tax fraud constituting a crime against the Public Treasury.
  • Seminar organized by the Col.legi d’Advocats de Sabadell (2011)
  • Seminar organized by the Col.legi d’Advocats of Barcelona (April 2012)
  • Tax regularization in times of crisis. Conference organized by the Spanish Association of Tax Advisers (AEDAF). Delegation of Barcelona (May 2012)

The execution of resolutions and judgments by the Tax Administration:

  • Seminar organized by the Spanish Association of Tax Advisers (AEDAF), Delegation of Barcelona (October 2011).
  • Seminar organized by the Pont-Lancuentra Foundation, Faculty of Economics and Business, University of Barcelona (November 2011)
  • Seminar organized by the Col.legi d’Advocats of Barcelona (March 2012).
  • Seminar organized by Aranzadi Tax Forum (March 2012).
  • The new measures to fight fraud in the collection. Analysis of Law 7/2012, of October 29.
    Conference organized by alfameeting within the framework of the tax updating and improvement course, Barcelona (November 2012)
  • Conference organized by Unió Empresaris Intercomarcal, Granollers (December 2012)
  • The responsibility of the administrators for the tax debts of the insolvent company, organized by the Iltre. Col. d’Advocats de Barcelona (2010)
  • Strategies to fight against fraud in the collection. School of Public Finance of Barcelona (2008-2010).
  • International Master in Spanish Tax Law. Organized by the University of Barcelona and the National Superintendency of Tax Administration of Peru. Lima, (2006)
  • Novel aspects of the collection procedure in the current General Tax Law and the new Collection Regulation. Cuatrecasas Law School (2006)
  • The new General Tax Law and its regulatory development. Col.legi d’Economistes de Catalunya (2006)
  • Analysis of the new General Regulation of Revision in administrative channel. Course organized by Alfameeting, Barcelona (2005/2006)
  • The taxation of non-profit entities. Ajuntament de Sabadell, 2001
  • Course of tax procedures. Law Association of Sabadell (1999 to 2012)

PUBLICATIONS

Delicte fiscal i procés penal: crònica d’un mal encaix, in << Mon Jurídic >>, magazine of the Bar Association of Barcelona, ​​September, 2017, p.46.
A story to the Catalan. Ask questions and answers about the history. Barcelona, ​​2015.
The new challenges of the Tax Administration in: “Of our taxes and their administration. Keys for a better fiscal administration “, AAVV, Institut de Economia de Barcelona (IEB), 2015, pàg.99 a 105.
The administrative complaint of the crime against the Public Treasury, in << Magazine of Accounting and Taxation >>, CEF, num.367, October 2013.
The tax prejudiciality in the offense against the Public Treasury, in Magazine << Taxes >>, 3/2013, p.13 to 46.
Effects of the criminal proceedings for crimes against the Public Treasury on the tax inspection procedure, in << Magazine of Accounting and Taxation >>, CEF, num.359 (February 2013), p.103 a 146.
The modification of the LGT by RD-law 12/2012, of March 30, in Monographs << Tax Letter >>, num. 13-14, July 2012, p.2-14.
Tax regularization in times of crisis, in << Magazine of Accounting and Taxation >>, CEF, num.350, May 2012, p. 5 to 36.
The regularization of the tax fraud constituting a crime against the Public Treasury, in << Magazine of Accounting and Taxation >>, num.341-342, CEF, August-September, 2011, p.6 to 50.
The collection of civil liability derived from the crime of tax fraud, in << Magazine of Accounting and Taxation >>, num.338, CEF, May 2011, p. 5 to 54.
Bankruptcy treatment of civil liability derived from the offense against the Public Treasury, in the magazine << Impuestos >>, núm.10, year 27, may 2011, p. 13 to 26.
The administrative execution of the sentence in the crimes against the Public Treasury in << Accounting and Taxation >>, num.326, CEF, May 2010.
The tax debt and civil liability for crimes against the Public Treasury in the Law Projected in << Taxes >> Magazine, No. 17, September 2009.
The expiration of the tax sanctioning procedure, in << Taxes >> Magazine, No. 8, April, 2008.
The new regime of factoring contracts in the value added tax. Magazine << el Fisco >>, núm.118, February 2004.
General and special system of taxation of electronic commerce operations in the value added tax. Magazine << el Fisco >>, num.116, December, 2004
The protection of the tax credit. Magazine << el Fisco >>, núm.91, October 2003.
The devaluation of quotas in the VAT. Magazine << el Fisco >>, núm.90, September 2003.
Tax reforms in the spring. Magazine << el Fisco >>, núm.87, May 2003.
Constitutional, Community and Administrative Law. Barcelona, ​​2002.
Public Treasury Barcelona, ​​2002.
Spanish Financial System. Barcelona, ​​2002.
Financial and Tax Law. Barcelona, ​​2003.
Spanish Tax System Barcelona, ​​2003.

AWARDS, RECOGNITIONS AND AWARDS

Extraordinary award of doctorate UAB to the doctoral thesis “The effects of the criminal process for offense against the Public Treasury in tax inspection and collection procedures” (2016)
1st Permio “Financial Studies” of Taxation 2011 for work: “The regularization of the tax fraud constituting a crime against the Public Treasury”. Center for Financial Studies (CEF), Madrid, September 2011.
“Joan Sardà Dexeus” Award, granted by the Association of Economists of Catalonia for the participation in the collective work “Of our taxes and its Administration. Keys for a better fiscal administration “, AAVV, Institut de Economia de Barcelona, ​​2015.

OTHER INTERESTS AND ACTIVITIES

Corresponding member of the Royal European Academy of Doctors (RAED)
Associate member of the Association of Economists of Catalonia (CEC)
Member of the Spanish Association of Tax Advisors (AEDAF)
Member of the Advisory Board of the “Salud y Persona” Foundation
Member of the Barcelona 1989 Foundation

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