Law, Politics and Economics

Researchers

Group

Indirect taxation

Study of taxation on general consumption (Value Added Tax), special taxes, and Transfer Tax and Stamp Duty.

International taxation

Analysis of tax residence, international double taxation, double taxation treaties, tax havens, non-resident income taxation and customs taxes.

Regional and local taxation

Study of the regional tax system under the common system, the Autonomous Communities' own taxes, taxes ceded by the State and the local tax system.

Tax procedures

Analysis of the general principles of the application of taxes and the common rules on actions and procedures, tax management, tax inspection, tax collection, infringements and penalties, and the review of acts of a tax nature.

General aspects of taxation

Study of tax principles and regulations, public revenue and expenditure, tax obligations and the taxable event, taxpayers, elements of tax quantification and extinction of the tax debt.

Corporate and e-commerce taxation

Study of the direct taxation of e-commerce, indirect taxation of e-commerce, taxation of electronic payments, taxation of certain digital services, taxation in the digital economy.

Active labour market policies for the 21st century labour market

Analysis, proposals and improvement of active labour market policies in a market characterised by digitalisation: labour intermediation, incentives for employment and self-employment, vocational training, etc.

Challenges of Social Security and occupational risk prevention

Analysis, proposals and improvement of occupational risk prevention and the different contributory and non-contributory Social Security benefits: retirement, birth and childcare, risk during pregnancy and breastfeeding, temporary and permanent incapacity, etc. / Analysis, proposals and improvement of occupational risk prevention and the different contributory and non-contributory Social Security benefits: retirement, birth and childcare, risk during pregnancy and breastfeeding, temporary and permanent incapacity, etc.

Collective labour law in the data economy

Analysis of business flexibility strategies based on digitalisation (platforms, crowdworking, network companies, etc.), which pose a challenge to the labour market.

Labour law and behavioural psychology

Analysis of the conscious and sub-conscious behavioural elements that can contribute to explaining human behaviour with the aim of configuring an architecture of socio-labour norms that will improve their effectiveness and the achievement of legal objectives. de los objetivos legales.

Phenomena of business plurality and labour relations

Analysis of the phenomena of business plurality (contracts, assignment, subrogation and/or groups of companies) and their impact on labour relations.

Challenges of internal and external flexibility of the employment contract

Analysis of the descriptors of internal and external flexibility measures and articulation of mechanisms that facilitate their balance with the aim of promoting the continuity of employment relationships.

Public employees' employment relations and the challenges of technology and improved stability

Analysis of the challenges posed by technological transformation for public employees and/or study of the legal instruments aimed at improving their working conditions and stability. 

Protection of cultural heritage in the European Union

Regulation of the European market in the circulation of cultural goods. Mechanisms for combating illicit trafficking in cultural goods, import licences and administrative procedures. European restrictions and mechanisms for the restitution of illicitly trafficked works.

Tourism and sustainable development in the European internal market

Limitations on the freedom to provide tourist services for health reasons (Covid-19). Limitations on the use of dwellings as tourist rentals and guarantees to the freedom to provide services and free movement of persons (regulation of EU law and implementation of national rules). Implementation of the 2030 Agenda to ensure the development of sustainable tourism.

Remote working in the tax field

The elimination of physical barriers made possible by the potential of the technological revolution of recent decades has generated an increasingly globalised world in which it is possible to work or carry out an economic activity from and for anywhere. For this reason, given its important consequences on the taxation power of States and the need to adapt the correct taxation in this respect, the thesis proposed here aims to delimit and study the taxation of remote work (whether self-employed or employed), with the aim of highlighting the main controversial issues that arise and providing necessary proposals for improvement.

Drone law

The aim is to examine in depth, within aeronautical law, the aspects relating to the legal regime of UAS (Unmanned Aircraft Systems): national, European and international regulations, the legal status of UAS, the legal status of persons participating in UAS operations, liability for material and non-material damage - related to the right to the protection of personal data and fundamental rights - caused in UAS operations in the open, specific and certified categories, and insurance. The rules and procedures applicable to the use of UAS on the basis of Commission Implementing Regulation (EU) 2019/947 of 24 May 2019 and the requirements for the design, manufacturing, maintenance and marketing of UAS, as well as those for third country UAS operators on the basis of Commission Delegated Regulation (EU) 2019/945 of 12 March 2019 are worked out.

Insolvency proceedings: procedure and alternatives

The study of the general insolvency rules, the insolvency of the estate and the specialities of the insolvency of the debtor with certain subjective or objective characteristics, as well as the alternative crisis law - which is sometimes prior - to the traditional insolvency law are studied in depth. This other law, known as pre-bankruptcy law, includes the notification of the opening of negotiations with creditors, refinancing agreements, out-of-court payment agreements, and the special features of consecutive bankruptcy, either to a refinancing agreement or to an out-of-court payment agreement. The rules of private international law are also studied. All of this is based on the regulations contained in Royal Legislative Decree 1/2020, of 5 May, approving the revised text of the Insolvency Act and, pending its transposition, in Directive (EU) 2019/1023 of the European Parliament and of the Council, of 20 June 2019, on frameworks for preventive restructuring, debt waivers and disqualifications, and on measures to improve the efficiency of restructuring, insolvency and debt waiver proceedings, and amending Directive (EU) 2017/1132.

Commercial contracts

An in-depth study of commercial contracts within the framework of new technologies, which includes: (a) the general theory of obligations and commercial contracts and the analysis of smart contracts, the use of which is made possible by distributed databases (DLT), of which blockchain is a specific typology, (b) the commercial sales contract, special sales contracts and contracts related to such sales contracts, classified as contracts for the exchange of goods, are analysed in the second thematic block; c) collaboration contracts, which include agency and commission contracts, d) distribution contracts, which include franchising, concession and selective distribution, with the competition law issues that need to be taken into account, e) banking, financing, stock market and insurance contracts.

Company law

The organisation and functioning of companies, methods of financing, protection of company creditors, conflicts between shareholders, structural modification operations, the liability of directors and proxies and the liability of the company are studied in depth. Groups of companies are also studied.

Competition law

In-depth study of the rules aimed at regulating the correct functioning of the market, including: a) the regulation of free competition (regulation of prohibited conduct - collusive practices and abuse of dominant position - and of controlled conduct - economic concentrations and public aid), the prohibition of unfair conduct and b) the protection of industrial property, i.e. trademarks and trade names (distinctive signs), patents and utility models (inventions), and industrial designs and semiconductor topographies. It also includes the study of domain names and plant varieties.

Internet trademark infringement

This research line focuses on trademark law issues, and particularly aspects of functions of trademarks and trademark infringement on the internet, among other areas. 

Dr Miquel Peguera Poch

Email: mpeguera@uoc.edu

Digitization, public policies and sustainable transport

In the current context of society's digital transition, many initiatives have emerged as start-ups to exploit previously unexplored market segments. This has led to major social conflicts involving stakeholders from the sectors concerned. The case of the conflict between taxi drivers and private hire vehicles has been one of the most extensively covered in the media, but it is by no means the only one. This research proposal includes studies that are developed at the frontier between new digital technologies, public policies and urban mobility and logistics systems in the transition towards a more sustainable model.

Dr Eduard J. Álvarez

Email: ealvarezp@uoc.edu

Taxation and new technologies

This line of research aims to study the tax implications of technological developments, because tax regulations seldom evolve as quickly or at the same pace as technology (especially in areas such as blockchains, cryptocurrencies, tokens, etc.). This makes it difficult for companies to identify their tax obligations and how to comply with them. The aim is therefore to provide taxpayers with legal certainty with regard to new technologies in the tax sphere.

Dr Benja Anglès Juanpere

Email:  bangles@uoc.edu

Local tax authorities

This line of research seeks to study local tax authorities, in terms of the total income and expenditure of local authorities, from the budgetary, tax and public expenditure perspectives, and taking into account the principles of local autonomy, financial sufficiency and budgetary stability at a local level. The main aim is to study proposals for new local funding on a broader scope and in greater depth.

Dr Benja Anglès Juanpere

Email:  bangles@uoc.edu

Online consumer engagement and immersive experiences

Analysis of immersive experiences for online shoppers (including the feeling of virtual presence, optimal online flow experiences and mental imagery) and their effects on consumer engagement and brand loyalty.

Dr Inma Rodríguez-Ardura

Email: irodriguez@uoc.edu

Dr Antoni Meseguer-Artola

Email: ameseguer@uoc.edu

Intellectual Property Arbitration

Analysis of arbitration as an effective mechanism for resolving intellectual property disputes. Examination of some of the main characteristics of intellectual property disputes and the results offered by court litigation and arbitration.

Dra. Ayllen Gil Seaton

Email: agilse@uoc.edu

Arbitration and New Technologies

Analysis of the impact of new technologies on arbitration. In particular, this area of study concentrates on exploring blockchain and the implementation of artificial intelligence in arbitration proceedings.

Dr Ayllen Gil Seaton

Email: agilse@uoc.edu

Artificial Intelligence Systems and Procedural Efficiency

This line of research aims to study the implementation of AI systems in the judicial process, taking into account the current challenge of achieving procedural efficiency in the administration of justice. In particular, it proposes the review of AI models, their regulation and their implementation in the judicial process, while respecting procedural guarantees.

Dr Ayllen Gil Seaton

Email: agilse@uoc.edu

Consumer Law, Digital markets and their current legislative challenges

This PhD proposal is aimed at prospective doctoral candidates who would like to research on the interdisciplinary, several and still, unsolved problems on the legislative protection of digital consumers, and its possible solutions.

Current Consumer law, –the European and of the Member states–, it shows nowadays several challenges, namely in the cross-border commerce (the most digital one). These legislative challenges have been lately encouraged by the digital markets, thought the development of the technology and the Artificial Intelligence. Those have changed the market behaviours and of the market operators that interact in the digital markets (consumers and professionals), as in the same way that happened with the disruption of the sharing economy business models.

Most innovative rules on the subject, together with the rules against unfair commercial practices and the EU Competition law are focused, basically in these legislative challenges, especially on the protection of the digital consumers. The Digital Services Act, the Digital Markets Act and the most recent, AI Directive (this later centered in the extra contractual liability protection) will need of further analysis to understand and give solutions to all the problems and questions raised in the protection of the Digital consumers.

Dr Marian Gili Saldaña 

Email: mgilis@uoc.edu

Dr Anna María Ruiz Martin

Email: aruizmartin2@uoc.edu

TAXBUSINESS

DDI

Metaverse: legal aspects

Metaverse and Law. Blockchain and Metaverse. Economic activity in the Metaverse: business models. Privacy, Image, and Data Protection in the Metaverse. Cryptoassets in the Metaverse. Crimes in the Metaverse. Protection of industrial and intellectual property in the Metaverse. Metaverse Management. Decentralized Autonomous Organizations/Corporations (DAOs/DACs). The role of the administration in the Metaverse.