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WU Vienna Tax law


Karoline Spies

Born in Austria, since July 2020 Dr. Karoline Spies is professor at the Institute for Austrian and International Tax Law at WU, Austria. Prior to that, Karoline Spies has been researcher at the same Institute for more than eight years and has also gained practical experience at an international tax consultancy company. Her main research areas are EU tax law and VAT/GST law. Karoline Spies also has been research fellow at various different institutions (e.g. Singapore Management University, CJEU), has published more than 70 papers in national and international journals and books and is member of the VAT Expert Group at the European Commission.

The course will cover the following issues: (I.) VAT/GST as an indirect tax on consumption, (II.) VAT in the European Union as a comprehensively harmonized tax, (III.) The principle of neutrality in VAT, (IV.) A primer on VAT assessment, (V.) Exemptions in VAT: the “original sin”, (VI.) Taxation of public bodies, (VII.) Allocation of taxing rights under VAT/GST, (VIII.) Compliance, collection mechanisms, the VAT gap, and anti-fraud measures, (IX.) Policy making and what the outlook for the future is. For each section, the trends globally will be compared with developments within the EU.

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