Universidad Carlos III de Madrid

Faculty Member, Derecho Publico del Estado PUBLIC LAW

Associate Professor (Profesora Titular de Universidad)

Law

Thesis Title: Impuestos Cedidos y Corresponsabilidad Fiscal

About

(Short BIO)

Violeta Ruiz Almendral (Madrid, 1975) is an Associate Professor (Profesora Titular) at the Universidad Carlos III de Madrid, where she teaches Tax Law, as well as a number of courses on International and European taxation, Sub-national taxation and Public spending (Budget Law).

She has been a Visiting Fellow at the Westfälische Wilhelms-Universität zu Münster (Münster), 2003/2004, the International Bureau for Fiscal Documentation (Amsterdam, 2005), the James Rogers College of Law (Tucson, 2006), the European University Institute (Florence, 2008) and the London School of Economics (London, 2010).

Her research has received funding from many different institutions, including post-doctoral scholarships from the Jean Monnet and the Deutscher Akademischer Austauschdienst –DAAD programmes. She has been awarded several academic prizes, including the leading tax law prize in Spain (Premio Estudios Financieros), granted in 2000, 2004, 2008 and 2010 as well as the “Award of Excellence” (Premio de Excelencia),  granted in 2009 by the Fundación Universidad Carlos III for Professors under 45 (30.000€).

She has published three books and several articles on her main lines of research: fiscal federalism and sub-national taxation, tax avoidance in the European and international arena and European tax harmonization. Her work in English and German includes: “Die neue spanische Umgehungsvorschrift des Art. 15 Ley General Tributaria (LGT) –Ist der deutsche SS. 42 AO als Vorbild geeignet?” (Steuer und Wirtschaft, 2003), “Tax Avoidance and the European Court of Justice: What is at Stake for European GAARs? (Intertax, 2005) or “An Ever Distant Union: the Cross-border Loss Relief Conundrum in EU Law” (Intertax 2010)

Ruiz Almendral has also participated in a number of international projects, including a Constitution-building project to provide legal assistance to the Iraqi constitutional process, under the auspices of a program financed by the United Nations, which took place in Iraq (2005) and in Jordan (2007 and 2008). She is also a consultant on different tax issues for political institutions (municipalities and autonomous communities) and private companies.

Ruiz Almendral is fluent in German and English, and has an intermediate command of French. She lives in Madrid with her husband and two children.

Main Research:

International Taxation
Tax avoidance, Tax abuse
The Harmonization of Direct Taxes Harmonization in the EU and the principle of non discrimination,
Fiscal federalism in Spain (taxation of subnational entities),
Fiscal rules and the EMU (the Stability and Growth Pact)

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