Jorge Juan Milla Ibáñez

Jorge Juan Milla Ibáñez is a assistant professor of Financial and Tax Law at the University of Valencia. He holds a PhD in Law (Cum Laude, International Mention) and a LLM by the University of Valencia, is also Bachelor of Arts (Honours) in Business Administration from the University of Wolverhampton. He has undertaken study and research stays at top-tier institutions, including the Centre for Commercial Law Studies at Queen Mary University of London, and Erasmus University Rotterdam, where he studied and obtained the Post-Master in EU Customs Law.

He is the author of over twenty works, including articles, chapters, and monographs, on Financial and Tax Law and European Union Customs Law. These works have primarily addressed the tax residency of individuals and its interaction with European Union law—the central theme of his doctoral thesis—direct and indirect taxation, tax benefits in local taxes, the taxation of crowdfunding, and, more recently, the taxation of international trade transactions and customs control within the European area. On this last topic, he has published in leading international journals such as World Customs Journal (2023), the Global Trade and Customs Journal (2023) and Crónica Tributaria (2025), where he extensively analyzed the legal and customs implications of the Trump Administration’s tariffs. He is also the author of two scientific monographs: Optimizing Tax Obligations: Understanding Spanish Financial Accounting for Corporate Income Tax (Atelier, 2023) and La residencia fiscal de las personas físicas en la tributación de la renta. El caso británico tras el Brexit (Tirant lo Blanch, 2019) as well as several educational manuals published in English.

His research activity has focused particularly in recent years on the regulation of European Union customs law, and especially on issues relating to customs valuation, penalties for customs infringements, and the control of imported goods. In this field, he has participated as a national expert in the two editions of the European Common Customs Evaluation (ECCE) project, funded by the European Commission under the Hercule III Programme and coordinated by the Università di Bologna, and is currently involved in the Customs Operations for Risk Evaluation (CORE) project, also funded by the European Commission and coordinated by the Università degli Studi Internazionali di Roma.