David García Guerrero

David García Guerrero is a researcher affiliated with the National University of Distance Education (UNED) in the Department of Business Law. He holds two PhDs: one in Law from the University of Jaén (2021) with a thesis on European Union customs discipline, and another from Università degli Studi di Napoli “Parthenope” (2024) focusing on taxation implications of foundation services. Supervised by Prof. Dr. Carlos María López Espadafor and Dr. Lourdes Fernández del Moral Domínguez, he has published over thirty scientific works and participated in multiple research projects and conferences.

• PhD in Law, University of Jaén (2021): Study of the European Union's Customs Discipline
• PhD in Law, Università degli Studi di Napoli “Parthenope” (2024): Services Provided by Foundations: Private Law Aspects and Tax Implications

His research focuses on Customs Law, with emphasis on tax/non-tax concepts, international cooperation, and fraud within European and global taxation frameworks. He actively contributes to the SEJ-421 Financial Law Research Group at the University of Jaén and has engaged in OTRI contracts.

• Extraordinary Award for the Degree in Law (University of Jaén)
• Predoctoral Fellow of the FPU (Ministry of Universities, 2016 Call)
• Margarita Salas Postdoctoral Researcher