MARIA PILAR ALGUACIL MARI

MARIA PILAR ALGUACIL MARI is a Full Professor in the Department of Financial Law at the Faculty of Law, University of Valencia, and a key researcher at the Polibenestar Research Centre. She leads research within the AEMES group, focusing on economic agents and the legal framework of the welfare state, with a strong emphasis on tax and financial law as applied to cooperatives and the social economy.

Her research interests lie at the intersection of Tax Law, Financial Law, and European Union Law, with specialized expertise in Cooperative Law, State Aid, and Nonprofit Taxation. She investigates fiscal equity, the treatment of social enterprises, and the alignment of national tax systems with EU regulations. Her work also extends to pedagogical innovation in legal education, including clinical methods and active learning strategies.

Her recent publications, spanning from 2018 to 2024, consistently explore the taxation of cooperatives, state aid frameworks, and fiscal regimes for social economy entities. These works reflect a deep engagement with both national and European policy challenges, particularly in ensuring equitable and compliant fiscal treatment for cooperative and social enterprises.

Scientific Awards:

• No awards mentioned in the provided text.

She has supervised doctoral research, including her own PhD completed in 1993 on withholding tax in the Spanish system. While no formal list of advisees is provided, her role as a senior academic implies mentorship of graduate students. There is no mention of external grants, but her involvement in research groups and institutional centers suggests participation in funded projects. She has contributed to legal commentaries and policy analyses, such as on the modification of transport regulations and fiscal equity principles.

Labs and Research Teams:

• Member of the AEMES – Economic Agents and Market in the Juridic Frame of the Welfare State research group.
• Affiliated with the Polibenestar Research Centre, focusing on social well-being and policy.