Faculty of Education, Social Sciences and Law

School of Law

Professor Rita de la Feria

Professor of Tax Law

I joined the School of Law at the University of Leeds in January 2016 as Chair in Tax Law. I am an International Research Fellow at the Centre for Business Taxation, Oxford University (2012-), and Visiting Professor at the University of Lisbon (2010-).

I received my law degree from the University of Lisbon, and a PhD from the University of Dublin, Trinity College, after a short career in practice, working in the Lisbon and Dublin offices of Arthur Andersen. Prior to joining the University of Leeds, I  was the Chair in Tax Law at Durham University (2012-2015), and Senior Research Fellow at Oxford University (2007-2012); and had previously held lecturing positions at both Trinity College, Dublin and Queen’s University Belfast.  I also held visiting positions at New York University, Law School, USA (2008), and ATAX, University of New South Wales, Sydney, Australia (2009); and teach on the LLM or MSc programmes offered at Católica Global School of Law, Lisbon, Portugal (2010-); Leiden University, Netherlands (2014-); and Oxford University, UK (2016-).

My research is regularly cited by courts across Europe, including the EU Court of Justice and various Supreme Courts, and has supported various policy documents emerging from the international and EU institutions.  I was VAT Policy and Legal Advisor to the Portuguese Government (2011-2012); have given evidence before the UK House of Lords’ enquiry into taxing corporations (2013); was VAT Legal Advisor to the Government of East Timor (2015-2016), with responsability for drafting a new VAT law; advised the Irish Revenue Commissioners, Anti-Avoidance Branch, in the context of a test case before the Irish Supreme Court; and I am external expert to the Fiscal Affairs Department and Legal Department of the IMF, having participated in tax policy missions to Sao Tome and Principe (2016-) and to Angola (2016-).

I was listed in the Global Tax 2015 by the International Tax Review as one of the 50 most influential people in tax in the world, and was co-recipient of the 2016 Outstanding Women in Tax Award, by Tax Analysts.

Research Interests

My research focusses on tax law, and, in particular, it lies in the inter-section between tax law and European law and between tax law and public economics. I have published widely on these issues, and most notably I am the author / editor of 4 books, published by Kluwer Law International (2004-; 2013), Hart Publishing (2011), and IBFD (2009). I have also published over 50 articles/book chapters, in English, Portuguese, and German, which have been published inter alia in the Common Market Law Review, the European Law Review, the International and Comparatively Law Quarterly, and the British Tax Review. I am regularly invited to speak on tax issues at conferences and seminars around the world – including in Argentina, Australia, Austria, Belgium, Brazil, Bulgaria, Denmark, Finland, France, Germany, Ireland, Italy, Latvia, Malta, Netherlands, Poland, Portugal, Sao Tome and Principe, Spain, South Africa, Sweden, Switzerland, Timor-Leste, UK, USA – and have also provided training to the judiciary, and to tax administrations in several countries.

I am a member of the editorial board of the British Tax Review (2008-), and the EC Tax Review (2016-).

Teaching

Tax Law and Policy (LLM)

Transnational and Comparative Criminology (BA)

PhD Supervision

  • Stuart Bell (Corporate Tax Law and Policy 2015-)
  • Yige Zu (VAT Law and Policy, 2015-)
  • Iva Guterres (Tax Avoidance, 2016-)
  • Rachanekorn Buapommart (Tax Integration Models, 2016-)
  • Fabricio Campos (Corporate Tax Law and Policy, 2016-)

Key Publications

R. de la Feria and C. Fuest, “The Economic Effects of EU Tax Jurisprudence” (2016) European Law Review 1 Journal Article

R. de la Feria, “Blueprint for Reform of VAT Rates in Europe” (2015) Intertax 43(2), 154-171 Journal Article

R. de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (The Hague: Kluwer Law International, 2013) Edited compilation

R. de la Feria, The EU VAT System and the Internal Market (Amsterdam: IBFD, 2009) Monograph

R. de la Feria, “Prohibition of Abuse of (Community) Law – The Creation of a New General Principle of EC Law Through Tax” (2008) Common Market Law Review 45(2), 395-441 Journal Article

Media Contact Areas

I have extensive media experience, in its various types (tv, radio, newspapers), and across the world (Australia, Israel, Portugal, Netherlands, South Korea, UK).

I welcome contacts from the press on the following topics:

  • Tax avoidance
  • Value-Added Tax (VAT), including fraud
  • International Tax Reform

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