Analysis
Original studies on specific tax and civil questions, with cited sources and a review date.
Research
Few publications, worked through in depth, built on primary sources. This section brings together the published work, the criteria behind it and the open lines of analysis.
Publications
Work published in academic journals, legal portals and university repositories.
Tax Procedures Observatory
Editorial monitoring of recurring questions in review and audit, penalties, appeals and collection.
Case law and data
Classification and normalisation of decisions, case law analysis matrices and statistical treatment of tax litigation.
Methodology
Sources used, verification criteria, review policy and how to cite the published work.
Analysis
No original analyses have been published in this section yet. Existing work is available under Publications.
Published work
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Assessing artificial intelligence as a tool in tax-related final dissertations: complement or substitute for the student?
Journal e-pública · University of Zaragoza · September 2025
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Preparatory workshop for the e-pública special issue on the teaching uses of artificial intelligence tools
Complutense Institute of International Studies (ICEI)
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VAT on intra-group transactions: the scope of the single taxable person regime according to the CJEU (Case C-184/23)
Expansión and the Spanish-German legal portal LEX · February–March 2025
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Identification of Unconventional Patterns in Double Taxation Agreements: An Analysis Based on AI-Assisted Natural Language Processing Models
Business Administration dissertation · Complutense University of Madrid · Distinction with honours (Top 1%) · UCM University Entrepreneurship Award 2025
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Analysis of the exemption under Article 7 p) of the Spanish Personal Income Tax Act for employment income earned abroad
Law dissertation · Complutense University of Madrid · ISDE award (2025)
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Case law and data
Classification and normalisation of decisions, case law analysis matrices and statistical treatment of tax litigation.
Case law analysis matrices and the associated datasets form part of the working method described under Methodology. Those that are published will appear in this section with their source, date and version.
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