Seminar 5: Green Taxation

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Paper presenter: Alice Pirlot (Research fellow at the Centre for Business Taxation, Saïd Business School, University of Oxford)

Alice Pirlot is a Research Fellow in Law at the Centre for Business Taxation. Prior to joining the Centre, Alice was a research fellow of the National Belgian Fund for Scientific Research (FNRS) at the University of Louvain, where she completed her PhD in April 2016. Alice’s main expertise lies at the intersection between tax, environmental, EU and international trade law. Her publications cover a wide range of topics, including environmental border tax adjustments, the taxation of the energy sector, the interactions between tax policy and the UN Sustainable Development Goals as well as the WTO law compatibility of the destination-based cash flow tax. Alice has been awarded various prizes and scholarships, including the InBev-Baillet Latour scholarship, FNRS doctoral and postdoctoral fellowships and grants from the Belgian International Youth Office. In 2017, she received an Honourable Mention of the International Fiscal Association for her work on “Environmental Border Tax Adjustments and International Trade Law”.

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Discussant: Marta Villar (Professor in Tax Law at Universidad San Pablo CEU)

Marta Villar is full professor of financial and tax law at the Universidad San Pablo-CEU, CEU Universities and lawyer. PhD degree from the University Complutense of Madrid and master’s degree on European Law from the Université Libre de Bruxelles. She has published, edited, and lectured extensively on a broad range of topics related to Environmental and Energy taxation, including the State aid provisions and their application on tax measures. She is currently principal researcher of the project EU-China: Comparative experiences and contributions to global governance in the fields of climate change, trade, and competition. She has recently coordinated the Jean Monet research project Energy taxation and State aid control: looking for a better coordination and efficiency link and has also participated in several national research projects. Between 2007 and 2011 she was General Secretary of the USP-CEU (Provost). Professor Villar serves as a Visiting Professor for LL.M. courses on European and tax law at several Spanish and foreign universities. She has been Visiting Professor and Visiting Research Fellow, among others, at Georgetown Law Centre, Vienna University of Economics and Business, Université Catholique de Louvain-La Neuve and IBFD (Amsterdam). She is active member of international and national scientific and professional associations on European and tax law (i.e. EC Member of the IFA, IFA-WIN Spanish representative, Member of the Spanish Royal Academy of Law and Jurisprudence, co-founder of the Spanish Association of Energy Law (AEDEN), Member of EATLP). Her professional experiences ranged from attorney advisor in the Spanish firm J&A Garrigues. She is legal advisor of EU and tax law matters with an extensively experience of more than 25 years. Among other activities, she has been external consultant of the European Commission (TAXUD); she has participated in several OECD meetings, in the COP25, and has provided advice on different litigation and environmental tax issues (e.g. the tax lease regime, the Spanish goodwill tax deduction;  several environmental tax problems; energy transition in the electric sector).