- Tax Law
- Value Added Tax (VAT)
- Indirect Taxation
- +۹ مورد دیگر
Jose Manuel Macarro Osuna is a Professor in the Department of Public Law at Pablo de Olavide University, specializing in Financial and Tax Law with a focus on Value Added Tax (VAT), international taxation, and European Union tax frameworks. His academic leadership spans research, doctoral supervision, and institutional contributions within Spain's legal education landscape. He earned his Doctorate from Università di Bologna in 2015 with the thesis "The principle of internal neutrality in VAT (INTERNAL VAT NEUTRALITY)", supervised by Dr. Adriano di Pietro and Dr. Jesús Ramos Prieto. His research interests encompass: Tax Law and VAT Systems Indirect Taxation and Digital Services Tax European Union Tax Compliance Environmental Taxation Mechanisms Real Estate Fiscal Regulation Cross-Border Wealth Taxation His publication trends (2021-2025) reveal intense focus on VAT modernization, environmental tax integration, and digital economy taxation within EU legal frameworks. Key themes include green VAT implementation, DAC6 reporting conflicts with professional secrecy, and digital platform tax liability. Recent works critically analyze EU law supremacy in national tax systems and propose solutions for tax neutrality in cross-border transactions. As director of the research group "PCMI Consumer Protection in the Real Estate Market: Substantive and Fiscal Aspects", he leads investigations into real estate transaction taxation and consumer safeguards. He actively participates in the Doctoral Program in Administration and Justice, supervising advanced legal research while contributing to PAIDI (Andalusian Plan for Research) initiatives in Social and Legal Sciences. His work bridges academic rigor with practical tax policy development for evolving economic landscapes.










