Dr Jordi de Juan, State attorney and lecturer of the UIC Barcelona Law School, has received first prize of the 2022 Financial Studies Award, made available by the Centre for Financial Studies (CEF). De Juan was awarded for his research work “The management costs for participating in the correction of the intercompany economic double taxation: Multi-level critical analysis of a fiscal toll,” in which the problem arising from the approval of Article 65 of Law 11/2020, of 30 December, on General State Budgets for 2021, is analysed.

De Juan, who had already received this recognition in 2019, received the award at the Ateneo de Madrid, in the 31st edition of the competition, thus being one of the most prestigious national awards for social science research. “It is a great honour and an extraordinary privilege to receive this award of great university, academic and professional prestige in taxation matters,” said de Juan from the Ateneo podium with his award in hand.

The award-winning study, according to de Juan, is a critical look, the look of a jurist, at the 5% tax toll on the elimination of intercompany economic double taxation. “We have been living in hard times for lyric, and the positive lawmaker, whatever their political colour, for years now have been printing a rhythm on the tax score that is assonant with the Constitution, the Law of the European Union and the Double Taxation Agreements”, assured de Juan.  

The jury of the Financial Studies Award is made up of first-tier jurists and has recognised De Juan's project as the best in taxation. Other modalities of the award are Accounting and Business Administration; Labour Law and Social Security; Human Resources; Civil and Commercial Law; Constitutional and Administrative Law; Education and New Technologies; and Marketing and Advertising.