Benjamin Sevilla Bernabeu

Benjamin Sevilla Bernabeu is an Assistant Professor in the Department of Financial Law at the Faculty of Law, University of Valencia. He is an active legal scholar specializing in tax law, with a focus on anti-abuse rules, international and EU tax frameworks, and the intersection of tax policy with human rights and digital transformation.

His research interests include:

• Tax Justice and Human Rights
• Anti-Abuse and General Anti-Elusion Rules (GAAR)
• Corporate and Intragroup Taxation
• VAT in Higher Education
• Digital Economy Taxation
• Procedural Aspects of Tax Inspections

His recent publications (2020–2024) reflect a strong doctrinal and policy-oriented approach to contemporary tax challenges, particularly in Spanish, European, and international contexts. Key themes include burden of proof in tax abuse, treaty abuse via the Principal Purpose Test, youth tax benefits, and the fiscal treatment of digital platforms. His work emphasizes legal coherence, equity, and fundamental rights in tax systems.

He is a member of the ETICCs Research Group (International, Constitutional and Comparative Tax Studies), contributing to academic and policy debates in tax law. While no scientific awards or student supervision details are publicly listed, his scholarly output is consistent and impactful in the field of tax law.

He may be contacted at benjamin.sevilla@uv.es.