E UROPEAN OSOBNI PODACI

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1 E UROPEAN C U R R I C U L U M V I T A E F O R M A T OSOBNI PODACI Ime i prezime Stjepan Gadžo Adresa Pravni fakultet Rijeka, Hahlić 6, Rijeka Telefon Elektronička pošta, Web adresa sgadzo@pravri.hr Državljanstvo hrvatsko Datum rođenja Matični broj iz Upisnika znanstvenika Datumi (od do) Ustanova zaposlenja Pravni fakultet Sveučilišta u Rijeci Naziv radnog mjesta od docent na Katedri za financijsko pravo od do poslijedoktorand na Katedri za financijsko pravo od do znanstveni novak Aktivnosti i dužnosti znanstveno-istraživački rad na znanstvenom projektu br Zaštita korisnika na hrvatskom i europskom tržištu financijskih usluga, odobrenom od strane Ministarstva znanosti, obrazovanja i sporta (po prestanku financiranja od strane MZOS-a , projekt je nastavljen uz potporu Sveučilišta u Rijeci, br. potpore ) znanstveno-istraživački rad na znanstvenom projektu Pravni aspekti korporativnih akvizicija i restrukturiranje trgovačkih društava utemeljenih na znanju, odobrenog godine i financiranog od Hrvatske zaklade za znanost, br. projekta 9366 izvođenje nastave (predavanja, vježbe, seminarska nastava), konzultacije sa studentima, mentorstvo završnih i diplomskih radova, provedba ispita i dr. poslovi vezani za nastavni i znanstveno-istraživački rad ŠKOLOVANJE Datum Mjesto Zagreb Ustanova Pravni fakultet Sveučilišta u Zagrebu Zvanje Doktor znanosti (naziv doktorske disertacije: Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy ) Datum Mjesto Rijeka Ustanova Pravni fakultet Sveučilišta u Rijeci

2 Zvanje Magistar prava (mag. iur.) USAVRŠAVANJE Datum Mjesto Amsterdam, Nizozemska Ustanova International Bureau of Fiscal Documentation Područje Poslijedoktorsko usavršavanje (IBFD postdoctoral research fellow) Datum Mjesto Beč, Austrija Ustanova Institute for Austrian and International Tax Law, Vienna University of Economics and Business Područje Istraživački boravak za potrebe projekta Legal Aspects of Corporate Acquisitions and Knowledge Driven Corporate Restructuring Datum Mjesto Rijeka, Hrvatska Ustanova Općinski sud u Rijeci / Županijski sud u Rijeci Područje vježbenička praksa Datum Mjesto München, Njemačka Ustanova Max Planck Institute (MPI) for Tax Law and Public Finance Područje istraživanje za potrebe pisanja doktorske disertacije Datum Mjesto Beč, Austrija Ustanova Institute for Austrian and International Tax Law, Vienna University of Economics and Business Područje stručno usavršavanje u okviru Erasmus+ programa Datum Mjesto Beč, Austrija Ustanova Institute for Austrian and International Tax Law, Vienna University of Economics and Business Područje istraživanje na temu "The impact of CCCTB Directive on harmonization of company taxation in the EU" Datum rujan Mjesto Drač, Albanija Ustanova Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, South East European Law School Network (SEELS) Područje radionica Harmonisation of South East European States' Legislation with the EU Law Datum srpanj Mjesto Beč, Austrija Ustanova Institute for Austrian and International Tax Law, Vienna University of Economics and Business Područje ljetna škola CEE Vienna International Tax Law Summer School NAGRADE Naziv nagrade European Academic Tax Thesis Award 2017 Dodjeljitelj The European Association of Tax Law Professors (EATLP) i Europska komisija Naziv nagrade Rektorova nagrada za najboljeg studenta Pravnog fakulteta Sveučilišta u Rijeci za ak. god.

3 2009/10. Dodjeljitelj Sveučilište u Rijeci Godina Naziv nagrade Dekanova nagrada za postignuti uspjeh u ak. god. 2010/11. Dodjeljitelj Pravni fakultet Sveučilišta u Rijeci Godina OBJAVLJENI RADOVI Naslov rada The Sale of IP Rights, u: Verlinden, I., Bakker, A. (ur.), Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective Izdavač IBFD, Amsterdam Godina Stranice Naslov knjige Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy Izdavač IBFD, Amsterdam Godina izdanja Naslov rada Oporezivanje dobiti multinacionalnih kompanija i pravo državnih potpora Europske unije: studija "slučaja Apple" Časopis Pravni vjesnik, vol. 34., br. 1. Godina Stranice Naslov rada The Principle of Nexus or Genuine Link as a Keystone of International Income Tax Law: A Reappraisal Časopis Intertax, vol. 46., br. 3. Godina Stranice 1-16 Naslov rada Tax rulings and EU state aid law: lessons for Croatia (koautor: Žunić Kovačević, Nataša), u: Potocan, V., et al. (ur), Economic and Social Development (Book of Proceedings), 26th International Scientific Conference on Economic and Social Development - "Building Resilient Society" Izdavač University North, Koprivnica Stranice Naslov rada Tax Procedure Law in Transition: Croatian Experience, u: Milosavljević, B., et al. (ur.), Law and Transition: Collection of Papers Izdavač Pravni fakultet Sveučilišta u Beogradu Stranice

4 Naslov rada Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD's common reporting standard (koautor: Irena Klemenčić) Časopis Public Sector Economics, vol. 41., br. 2. Stranice Naslov rada Porezna amnestija kao instrument porezne politike (koautor: Nataša Žunić-Kovačević) Časopis Društvena istraživanja, vol. 26., br. 3. Stranice Naslov rada Razmjena informacija u poreznim stvarima: analiza hrvatskog normativnog okvira u svjetlu zahtjeva FATCA-e (koautor: Marko Meštrović) Časopis Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, vol. 37., br. 3. Stranice Naslov rada Cross-border transfer of company s seat and exit taxation in the European Union (koautori: Žunić Kovačević, Nataša; Jurić, Dionis), u: Przygoda, M. et al. (ur), Economic and Social Development (Book of Proceedings) Managerial Issues in Modern Business Izdavač University North, Koprivnica Stranice Naslov rada Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7 (koautor: Nataša Žunić-Kovačević), u: Kandžija, V., Kumar, A. (ur.), Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union Izdavač CEMAFI International, Nice Stranice Naslov rada Problem 'bankrota' hrvatskih lokalnih jedinica: stanje i perspektive u kontekstu europeizacije sustava višerazinskog upravljanja (koautori: Dana Dobrić; Dejan Bodul) Časopis Godišnjak Akademije pravnih znanosti Hrvatske, vol. 7., br. 1. Stranice Naslov rada Vrsta rada Izdavač Stranice Croatia (koautori: Nataša Žunić Kovačević, Sabina Hodžić, Irena Klemenčić) Poglavlje u knjizi: Michael Lang et al. (ur.), GAARs - A Key Element of Tax Systems in the Post- BEPS World IBFD, Amsterdam

5 Naslov rada Položaj javnopravnih tijela u novom hrvatskom sustavu poreza na dodanu vrijednost Časopis Hrvatska i komparativna javna uprava, vol. 15., br. 4. Godina Stranice Naslov rada Nematerijalna imovina multinacionalnih korporacija u kontekstu međunarodnog poreznog prava Časopis Zbornik Pravnog Fakulteta u Zagrebu, vol. 65., br. 6. Godina Stranice Naslov rada Prilog istraživanju sadržaja načela pravednosti kao kriterija evaluacije normi međunarodnog poreznog prava Časopis Pravni vjesnik, vol. 32., br. 1. Godina Stranice Naslov rada Vrsta rada Izdavač Primici fizičkih osoba ostvareni u virtualnim svjetovima i teorijski okvir oporezivanja dohotka (koautori: Jengić, Anamarija, Jerčinović, Ana) Poglavlje u knjizi: Gabrijela Mihelčić et al. (ur.), Proces preobrazbe hrvatskoga visokoobrazovnog sustava: Zbornik koautorskih radova nastavnika Pravnog fakulteta Sveučilišta u Rijeci i studenata Pravni fakultet Sveučilišta u Rijeci Godina Stranice Naslov rada Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union (koautor: Klemenčić, Irena) Časopis Financial Theory and Practice, vol. 38., br. 3. Godina Stranice Naslov rada Komunalna naknada u RH i njezino pozicioniranje u odnosu na teoretske i normativne koncepte financijskog prava (koautor: Nataša Žunić Kovačević) Časopis Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, vol. 35., br. 1. Godina Stranice Naslov rada Institut zakonskog poreznog jamstva nakon novele Općeg poreznog zakona 2012.: «Proboj pravne osobnosti» trgovačkih društava u slučaju zloporabe prava (koautor: Nataša Žunić Kovačević) Časopis Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 34., br. 2. Godina Stranice

6 Naslov rada Oporezivanje elektroničke trgovine porezom na dodanu vrijednost: poreznopravni okvir Europske unije Časopis Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 33., br. 2. Godina 2012 Stranice Naslov rada Vrsta rada Izdavač Godina Stranice Zlouporaba pogodnosti iz Direktive o spajanjima u praksi Europskog suda pravde (koautor: Nataša Žunić Kovačević) poglavlje u knjizi: Bodiroga - Vukobrat, Nada, Đerđa, Dario, Pošćić, Ana (ur.): Zbirka presuda Europskog suda (Izbor recentne prakse) Inženjerski biro, Zagreb IZLAGANJA NA ZNANSTVENIM I STRUČNIM SKUPOVIMA Tema izlaganja Porezni rizici spajanja i preuzimanja trgovačkih društava u Hrvatskoj: gdje je granica između legitimnog poslovnog restrukturiranja i agresivnog poreznog planiranja? Naziv skupa Korporativne akvizicije i restrukturiranje trgovačkih društava u susret novoj korporativnoj kulturi Mjesto i vrijeme Rijeka, listopada Tema izlaganja New nexus for digital economy: an analysis of digital, revenue-based and user-based factors Naziv skupa ACTL-IBFD-Conference Taxing the digital economy: the EU proposals and other insights Mjesto i vrijeme Amsterdam, Nizozemska, lipnja Tema izlaganja Value creation principle of international tax law Naziv skupa IBFD Postdoctoral International Tax Forum (PITF) Mjesto i vrijeme Amsterdam, Nizozemska, 30. travnja 02. svibnja Tema izlaganja BEPS Paradigm of Value Creation: The Holy Grail of International Tax Law or a Deceptive Mirage? Naziv skupa Max Planck European Postdoctoral Conference on Tax Law Mjesto i vrijeme München, Njemačka, siječnja Tema izlaganja Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economy Naziv skupa European Academic Tax Thesis Award: seminar for the officials of the Directorate-General for Taxation and Customs Union, European Commission Mjesto i vrijeme Bruxelles, Belgija, 23. listopada Tema izlaganja Naziv skupa Inconsistencies in the implementation of BEPS which will create new loopholes and offer new tax planning opportunities Implementing Key BEPS Actions: Where do we stand Mjesto i vrijeme Rust, Austrija, 28. lipnja 1. srpnja Tema izlaganja Naziv skupa Tax procedure law in transition: Croatian experience Law and Transition Mjesto i vrijeme Beograd, Srbija, ožujka Tema izlaganja Cross-border transfer of company s seat and exit taxation in the European Union Naziv skupa 17th International Scientific Conference on Economic and Social Development Managerial Issues in Modern Business Mjesto i vrijeme Varšava, Poljska, listopada 2016.

7 Tema izlaganja Naziv skupa Effective international information exchange as a key element of modern tax systems: Promises and pitfalls of the OECD's common reporting standard Public Sector Economics Mjesto i vrijeme Zagreb, 15. listopada Tema izlaganja Naziv skupa Problem bankrota lokalnih jedinica u kontekstu proeuropskih reformi lokalnog upravljanja Izazovi djelovanja hrvatskog javnog sektora u Europskoj uniji Mjesto i vrijeme Osijek, lipnja Tema izlaganja Nexus requirements in the taxation of non-residents' business income: conceptual reconsideration in the global economy context Naziv skupa IBFD Doctoral Meeting for Students of International and Comparative Tax Law 2015 Mjesto i vrijeme Amsterdam, Nizozemska, svibnja Tema izlaganja Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7 Naziv skupa 10th International Scientific Conference: Economic Integrations, Competition and Cooperation Mjesto i vrijeme Opatija, travnja Tema izlaganja National Report: Croatia Naziv skupa General Anti-Avoidance Rules (GAARs) A Key Element of Tax Systems in the Post-BEPS Tax World? Mjesto i vrijeme Rust, Austrija, srpnja Tema izlaganja Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on the recent developments in the European Union Naziv skupa Tax Reforms: Experiences and Perspectives Mjesto i vrijeme Zagreb, 20. lipnja Tema izlaganja Neka otvorena pitanja u postupku utvrđivanja i naplate komunalne naknade iz financijsko-pravne perspektive Naziv skupa 20. savjetovanje pravnika Petar Simonetti (Vlasništvo obveze postupak) Mjesto i vrijeme Poreč, travnja Tema izlaganja Institut zakonskog poreznog jamstva nakon novele Općeg poreznog zakona 2012.: «Proboj pravne osobnosti» trgovačkih društava u slučaju zloporabe prava Naziv skupa 19. savjetovanje pravnika Petar Simonetti (Vlasništvo obveze postupak) Mjesto i vrijeme Poreč, travanj OSOBNE VJEŠTINE I KOMPETENCIJE Materinji jezik hrvatski Strani jezici (sukladno CEFR metodologiji) Jezik Govori Piše Čita Jezik Govori Piše Čita engleski C2 C2 C2 njemački B1 B1 B1

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