Franz Philipp SutterFranz Philipp Sutter is working as a judge at the Austrian Administrative Supreme Court in Vienna, where he mainly deals with tax law and refugee law matters. Before being appointed to the Supreme Court in 2012, he was Assistant Professor at the Institute of Austrian and International Tax Law at WU and held different positions in the Austrian Administration, namely in the Legal Service of the Federal Chancellery and in the Austrian Ministry of Finance. He publishes regularly on issues of administrative (tax) law with a special focus on European and constitutional as well as procedural Law. His doctoral thesis on EU state aid rules and taxation won several international scientific awards.
EU State Aid Rules and Taxation
Although included in the European Treaties from the very beginning, the European State aid prohibition of Article 107 TFEU was rarely applied to cases in the field of taxation until the late 1980s. This restraint, however, ceased with the adoption of a Code of Conduct on Business Taxation by the EC Council, which encouraged the Commission to "commit itself to the strict application of the aid rules", and the subsequent adoption of guidelines on the application of the State aid rules to measures relating to direct business taxation by the EC Commission in 1998. Since then, numerous tax cases involving State aid issues have been brought before the EC Commission as well as before national courts and the European Court of Justice. This course will give an overview of both substantive and procedural European State aid law and discuss the possible consequences for domestic as well as international tax law issues, including the application of double tax treaties.
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