10 October 2025
Madrid
The student team, consisting of Nerea Gandarias Arbizu and Claudia Payá Gorbea (Business Administration + Law, Spanish), Aiala Ginés Fernández de Larrinoa (Business Administration + Law, Basque), and Ander Errasti Anasagasti (Law, Basque), assisted by José Javier García Ross, Professor of Financial and Tax Law, represented the University of Deusto’s Law School in the 4th Edition of the Tax Moot Court. The competition is organised by Complutense University, Autonomous University of Madrid, and Carlos III University, in collaboration with leading law firms, and the oral phase took place in Madrid on 8–10 October.
In this edition, teams from twelve universities participated, of which only eight, including the University of Deusto, advanced past the written phase to the oral phase. In this stage, the selected teams faced each other from different procedural positions (claimant–obliged party and defendant–tax administration), based on a case scenario provided by the organisers, simulating a hearing in an administrative litigation process.
The Deusto team prepared thoroughly and presented their case in the hearing with great professionalism, demonstrating excellent oratory skills and mastery of the facts, legal classification, regulations, administrative doctrine, and case law comparable to that of experienced lawyers. Although they did not reach the final, at the closing ceremony of the MOOT COURT they were awarded a diploma in recognition of their effort and the high level of knowledge our students demonstrate in administrative litigation and tax law.
The experience provided an excellent educational opportunity for the participating students, allowing them to see and “experience” the direct application of the law and gain insight into its practice in the courts. It was also a valuable personal experience, as working in a team and negotiating differing ideas, positions, and perspectives among members will be extremely useful in their future professional careers.
