Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax Law (ACTL) research project on designing the tax system for a “Cashless, Platform based and Technology driven society (CPT)“.
Giorgio is also a Senior Lecturer in Indirect Taxation at the Department of Business Law of Lund University, where he is co-responsible for the indirect tax course track of the Master’s (LL.M) in European and International Trade and Tax Law (MEITT).
In addition, Giorgio is an Editorial Board Member of the international journals “Intertax”, “Highlights & Insights on European Taxation” and “Kluwer International Tax Blog”, and a qualified lawyer admitted to the Italian Bar.
Taxes ... are ever present, often making a strong impact upon our lives – for good and evil
(Charles Adams, “For Good and Evil. The Impact of Taxes on the Course of Civilization”, Madison Books 1993).
Giorgio holds a Ph.D. in Tax Law from LIUC University (Italy), where he defended his doctoral thesis on “European VAT and the Sharing Economy” on 17 December 2018.
The thesis was prepared under the joint supervision of Prof. Mariken van Hilten (Amsterdam Law School) and Prof. Ben Terra (Lund University). Prof. Rita de la Feria (University of Leeds) and Prof. Pasquale Pistone (IBFD; WU – Vienna University of Economics and Business; University of Salerno) acted as external referees.
In 2019, a monograph titled “European VAT and the Sharing Economy” was published in the renowned Wolters Kluwer EUCOTAX Series on European Taxation (No. 65).
In 2021, for his monograph, Giorgio was awarded the “IFA Maurice Lauré Prize“, a Prize named in honor of Maurice Lauré, the father of the French Value Added Tax (VAT), which aims to encourage scientific work on international indirect taxation.
In 2020, Giorgio received the “IFA President YIN Scientific Award” for his article “Citizenship and Tax” published in IBFD “World Tax Journal” (Vol. n. 2, 2019). One publication was mentioned in the Opinion of Advocate General Priit Pikamäe delivered on 5 June 2019, Case C-641/17, College Pension Plan of British Columbia v Finanzamt München III.
Giorgio regularly attends and speaks at several conferences, seminars, and other events in many countries.
Since 2019, he is a guest lecturer at the Master’s (LL.M) in European and International Trade and Tax Law (MEITT) of Lund University and the Advanced Master’s (LL.M.) in International Tax Law of the University of Amsterdam/IBFD.
In 2018, he was a scholarship holder at the Max Planck Institute for Tax Law and Public Finance (Germany) and visiting researcher at IBFD (Netherlands).
In 2017, Giorgio organized a conference on the legal and tax aspects of the sharing economy at LIUC University, for which he received a mention in the Italian economic newspaper “Il Sole 24 Ore”.
Giorgio was educated at the University of Milano-Bicocca (Italy), where he graduated in Law (five years) with full marks in 2014. He also obtained an Advanced (Postgraduate) Master’s Degree in Corporate Tax Law from Bocconi University (Italy) in 2015, and an Advanced Master’s (LL.M.) in International Tax Law offered jointly by the University of Amsterdam and IBFD (Netherlands) in 2017, both with full marks.
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VAT challenges of the digital economy: distance-based supplies, fixed establishment, and the characterisation of digital services under place of supply rules.
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