Ester Machancoses García

Ester Machancoses García is an Associate Professor at the Faculty of Law, Universitat de València, specializing in Financial and Tax Law. She is affiliated with the Department of Financial Law and actively contributes to two research groups: AEMES (Economic agents and market in the juridical framework of the welfare state) and REGULATION (Law and regulation).

Her research interests focus on tax law, particularly international taxation, EU tax jurisprudence, platform economy taxation, corporate income tax, and cross-border tax challenges. Her work explores the legal and fiscal implications of digital platforms, professional sports taxation, and the harmonization of tax systems within the European Union.

The analysis of her publications reveals a consistent focus on direct taxation, taxpayer classification, and the application of EU law to national tax systems. Her articles frequently examine CJEU rulings and their impact on domestic tax frameworks, especially in areas such as loss relief, dividend taxation, and freedom to provide services.

She earned her PhD from the Universitat de València with a dissertation on the taxation of Spanish parent companies for profits derived from foreign subsidiaries, supervised by Dr. Carmelo Lozano Serrano.

• Doctorate: Universitat de València (2001)

She has supervised academic theses and is involved in legal education initiatives, including the 'Sapet' Legal Clinic at the Faculty of Law. While specific grants are not mentioned, her sustained research output indicates active participation in academic and policy-relevant projects.

Her work contributes significantly to the understanding of modern tax challenges in a globalized and digitalized economy, particularly within the Spanish and European legal contexts.