I have developed a wide scientific activity that includes the direction of numerous research projects funded by public bodies and developed mainly in collaboration with Latin American universities (Brazil, Argentina, Mexico). I have also published several dozen books and more than a hundred articles and scientific papers, including: “Substitutes and withholders in the Spanish Tax System” (1992), “Constitutional Tax Jurisprudence” (1993), “Fraud and tax crime in VAT: carousel fraud, trout and other plots” (2008), “Interposed professional companies: tax and criminal problems” (2016) and “The challenge of Form 720 (after the opinion of the European Commission)” (2019).

A large part of my scientific work is related to the practical experience acquired with my work developed for public entities, companies and individuals, through the issuance of opinions, preparation of appeals and claims, and tax advice and planning.

Previously, I held the position of Dean of the Faculty of Law of the International University of Catalonia, and Secretary of the Department of Public Law and Historical-Legal Sciences of the Autonomous University of Barcelona.