The Research Group on International, Constitutional and Comparative Tax Studies (ETICCs group) is created within the Financial and Tax Law Area of the University of Valencia in 2012, as a result of the concession of a Prometeo Research Project by the Generalitat Valenciana. The Group is initiated and consolidated from the teachings of the common teacher, Professor Juan Martín Queralt, encouraged by his demands for rigour, professionalism and legal precision in the analysis of the different categories and institutes of Financial and Tax Law.

The ETICCs Group approaches the financial phenomenon of public entities, and in particular, taxation, from different perspectives and points of view. It is well known that it is concerned with the analysis of the constitutional implications of the tax phenomenon, a field in which it has developed a large part of its trajectory and research results, dissemination and diffusion, especially in the area of protection of taxpayers’ rights and guarantees.



Since its inception, the Group has been aware of the need to address the challenges facing the justice of the tax system in the face of new legal realities, derived from the processes of internationalization and legal and economic integration, and a constantly changing economic and social reality.

Therefore, the Group’s priority objective has been to study these new legal and economic realities and phenomena, carrying out collaborative actions with international institutions (European Commission, UN, IMF, CFE, …), national, regional and local public bodies, as well as private entities and organizations, seeking proposals and mechanisms to improve the analysis of comparative law and studies of alternative tax policies.

Throughout these years, the Group has developed more than a dozen joint research projects, has participated in various collaboration projects with Spanish, European and American universities (EUCOTAX, EUTAX, Scuola Europea di Alti Studi Tributari), and has advised both international institutions and public and private sector entities. In the educational sphere, the Group organizes in collaboration with the UJI the Master in Finance and Tax Consultancy, awarded with the Prize for University-Business Cooperation and approved by the AEDAF. Throughout its 29 editions, the Master has trained more than 400 graduates with a high level of professional training. It also offers a wide range of highly specialized training courses in tax matters, both in person and online. Its scientific production is also extensive, with multiple monographic studies, sectorial and systematic analyses, proposals for improvement, articles in national and international journals and analysis of jurisprudence and administrative doctrine.

The Group is aware of the needs for analysis, study, assistance, advice and training generated by a tax reality that is constantly changing and evolving. It therefore works tirelessly, aware of the positive synergies generated by the various formulas for collaboration and assistance with the different actors involved in improving the tax and budgetary systems.

Prof. F. Alfredo García Prats, Chair of ETICCs Group