Institute for Austrian
and International Tax Law Open main menu
[Translate to English:] Ansicht Campus WU

Lectures

I. Lectures/Seminars/Visiting Professorships

  1. Das Urteil des EuGH vom 12. 11. 2009 in der Rs C-441/08, Elektrownia Pątnów, Praxisreihe EuGH-Update, Akademie der Wirtschaftstreuhänder, 8.März 2010, Wien.

  2. Aktuelle unternehmenssteuerrechtliche Fragen im Lichte des Unionsrechts in Österreich, Seminar von Prof. Dr. Eckhoff (Universität Regensburg), 15. Juni 2010, Wien.

  3. Die EuGH-Urteile in der Rs Etablissement  Rimbaud (C-72/09) sowie in der Rs Schmelz (C-97/09), Praxisreihe EuGH-Update, 22. November 2010, WU Vienna, Austria.

  4. Aktuelle EuGH-Rechtsprechung und Österreich, Deloitte Tax Academy, 17. März 2011, Deloitte Wien.

  5. Einkünftezurechnung im DBA-Recht und Betriebe gewerblicher Art von Körperschaften des öffentlichen Rechts, Symposium "Einkünftezurechnung im internationalen Steuerrecht", 17. Juni 2011, WU Wien.

  6. Comparative tax law: tax consolidation, exit taxation (gemeinsam mit Priscila da Silva), IFA Italy meeting, 17. Oktober 2011, Milan.

  7. Spies, Tax Treaty Law and EU Tax Law, Tax treaty law in case studies, Indian delegation, 4. November 2011, WU Vienna, Austria.

  8. Seiler/Spies, How Do Tax Treaties Work in Practice, Tax Treaty Law, CUFE (Central University of Finance and Economics), Feburary 20, 2012, Beijing (PE China).

  9. Günther/Hasanovic/Seiler/Spies, Case Studies on Selected Issues in Double Taxation Conventions, 101. PKU (Peking University) Fiscal and Tax Law Seminar, February 20, 2012, Beijing (PE China).

  10. Spies, European Freedoms and Thrid Country Relations: Recent Case Law of the European Court of Justice, 4th Sino-Austria Tax Law Forum, February 21, 2012 Beijing (PE China).

  11. Spies, Is a football player's transfer fee derived as a sportsmen under Art 17 OECD-MC? - Netherlands Hoge Raad 7 May 2012, No. 08/02054, Policy and Case Studies: EU and International Tax Law Perspectives, February 23, 2012, Wuhan (PE China).

  12. Spies, Influence of International Mutual Assistance on EU Tax Law, Third TLRP (Taxation Law Research Programme at the University of Hong Kong) International Conference: The European Union and Greater China: Understanding the Fundamentals of the New Taxation Relationship, February 25, 2012, Hongkong.

  13. Spies, Aktuelle Entwicklungen im Europäischen Steuerrecht, Deloitte Tax Academy, March 12, 2012, Deloitte Vienna.

  14. Simader/Spies, Fundamental Freedoms: Case Law of the European Court of Justice, CEE Summer School, WU, 19. Juli 2012.

  15. Spies, Case studies on employment income to the DTA Austria-Poland, IFA meeting Krakow, September 7, 2012, Krakow (Poland).

  16. Spies, Aktuelle Entwicklungen im Europäischen Steuerrecht, Deloitte Tax Academy, March 13, 2013, Deloitte Vienna.

  17. Huisman/Spies/Tzubery, Fundamental Freedoms: Case Law of the European Court of Justice, CEE Summer School, WU, 18. Juli 2013.

  18. Spies/Schirmbrand, Aktuelle Fragen zur Wegzugsbesteuerung, KPMG-Workshop-Reihe "Alles, was Recht ist", 31. März 2014, Wien (KPMG).

  19. Spies, Die Verwertung von Verlusten aus Auslandsbetriebsstätten, Wiener Symposium zum Unternehmenssteuerrecht „10 Jahre nach der Steuerreform 2005 - Wo steht das österreichische Unternehmenssteuerrecht?", 21. Jänner 2015, WU Wien

  20. Spies, Cooperation between Financial Authorities within the EU: Exchange of Information, Recovery of Taxes, Doctorate Seminar on European Tax Law, February 14, 2015, WU Vienna, Austria.

  21. Spies, BEPS and VAT, VAT Workshop on Digital Economy, Academy of Public Finance, April 16, 2015, WU Vienna, Austria.

  22. Spies, The borderline of the free movement of capital to the other fundamental freedoms, EATLP Congress 2015, May 30, 2015, Milan (Italy).

  23. Spies, The impact of the EU fundamental freedoms on the EU/Switzerland-relationship in direct tax matters, 3rd Max Planck European Postdoctoral Conference on Tax Law, November 16-17, 2015, Max Planck Institute for Tax Law and Public Finance, Munich (Germany).

  24. Spies, The CJEU’s approach in direct tax and VAT law: consistencies and divergences, conference “Court of Justice of the European Union: Recent VAT Case Law“, December 14, 2015, WU, Vienna (Austria).

  25. Spies, The borderline of the free movement of capital to the other fundamental freedoms, February 15, 2016, European Commission, Brussels (Belgium).

  26. Mechtler/Spies, Die Wegzugsbesteuerung nach dem AbgÄG 2015, Steuerrechtstag 2016, Mai 2016, Innsbruck (Österreich).

  27. Huisman/Spies, The Fundamental Freedoms: Case Law of the European Court of Justice, CEE Summer School, July 13, 2016, WU Vienna, Austria.

  28. Spies, VAT Challenges in the China Silk Road Initiative, 2nd Fiscal and Tax Law Forum & The 3rd Forum on International Frontiers in International Tax Law, July 16, 2016, Xiamen (PE China).

  29. Spies, Permanent Establishments and VAT: Selected Issues, PhD Seminar on Indirect Taxes, October 12, 2016, Münster (Germany).

  30. Spies, Recent ECJ cases on VAT: transfer/supply of goods and abuse, Henkel Global Tax Campus, November 12, 2016, WU Vienna, Austria.

  31. Spies, Aktuelle Entwicklungen im Europäischen Steuerrecht: Anti-BEPS-Richtlinie, Deloitte Tax Academy, December 6, 2016, Deloitte Wien (Austria).

  32. Spies, Dispute Resolution under the EU VAT Directive: status quo and room for improvement, Conference “Court of Justice of the European Union: Recent VAT Case Law“, January 12, 2017, WU, Vienna (Austria).

  33. Spies, Tax Deferral and Fundamental Freedoms: Exit Taxes, Losses, Withholding Tax, Conference „Tax and Time“, January 26, 2017, Luxembourg.

  34. Spies, Taxable Persons in the EU VAT Directive and ECJ case law, Senior Class on VAT, March 3, 2017, Université catholique de Louvain (UCL), Louvain-La-Neuve (Belgium).

  35. Spies, Der neue Entstrickungstatbestand im Ertragsteuerrecht: Grenzen und Zweifelsfragen, IFA-Veranstaltung zur „Wegzugs- und Zuzugsbesteuerung“, 15. März 2017, Wirtschaftskammer Österreich (WKÖ), Wien.

  36. Spies, Permanent Establishment vs Fixed Establishment: Same or Different?, Confederation Fiscale Europeenne (CFE) Annual Forum, March 30, 2017, Brussels (Belgium).

  37. Spies, The Proposal for a General Reverse Charge System (COM/2016/811), Henkel Global Tax Campus 2017, May 4, 2017, WU Vienna, Austria.

  38. Shved/Spies, VAT Challenges in the One Belt, One Road Initiative, Workshop “Emerging Challenges To China’s International Tax Arrangements”, May 9, 2017, WU Vienna, Austria.

  39. Spies, VAT Challenges in the Belt and Road Initiative, 1st Belt & Road Forum on International Tax Policy, June 12-13, 2017, Beijing (PE China).

  40. Spies, VAT in an International Context, International Symposium on China’s VAT Reform: One Year in Review, June 15, 2017, State Administration of Taxation (SAT), Beijing (PE China).

  41. Spies, Die Kapitalverkehrsfreiheit in Konkurrenz zu den anderen Grundfreiheiten, Seminar “Aktuelle Entwicklungen im nationalen und internationalen Steuerrecht“, June 22, 2017, Juridikum Wien (Austria).

  42. Spies, The Fundamental Freedoms: Case Law of the European Court of Justice, CEE Summer School, July 14, 2017, WU Vienna, Austria.

  43. Spies, Applying VAT to Digital Cross Border Transactions – Comments (panellist), Conference ‘Digital Tax Transformation - The third meeting in the multi-stakeholder series’, December 18-19, 2017, WU Vienna, Austria.

  44. Spies, Comments on CJEU Case Law on Taxable Base and Tax Rates in 2017 (panellist), Conference ‘Court of Justice of the European Union: Recent VAT Case Law 2017’, January 13, 2018, WU Vienna, Austria.

  45. Spies, Comments on CJEU Case Law on Input VAT Deductions in 2017 (panellist), Conference ‘Court of Justice of the European Union: Recent VAT Case Law 2017’, January 13, 2018, WU Vienna, Austria.

  46. Spies, General Reverse Charge – the future of EU VAT?, VAT Forum Prague, January 27, 2018, Prague (Czech Republic).

  47. Spies, EU VAT - Time for Reform? (VAT Action Plan), Master Programme Fiscal Law, March 15, 2018, University of Bucharest (Romania).

  48. Spies, International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments - a comparison of the EU VAT and Singapore GST law in the light of the OECD VAT/GST Guidelines, SMU workshop series, June 12, 2018, Singapore Management University (SMU), Singapore.

  49. Spies, Status quo: legislation and CJEU case law, IFA-Event "Combating VAT fraud: reverse charge, one-stop-shop, blockchain – How to make the VAT fit for the future?", January 14, 2019, Vienna, Austria.

  50. Spies, CJEU case law on taxable persons in 2018: the Ryanair and NTN cases, Conference "Court of Justice of the European Union: Recent VAT Case Law", January 30, 2019, WU Vienna, Austria.

  51. Spies, Hybrid Entities in the Anti-Tax Avoidance Directive, Conference on "The Anti-Tax Avoidance Directive", February 15, 2019, Luxembourg University, Luxembourg.

  52. Spies, „Der neue Quick Fix für Reihengeschäfte in Art 36a MwStSyst-RL“ im Rahmen des Vortragsabends „Reihen- und Dreiecksgeschäfte in der täglichen Praxis“, 20. März 2019, JKU Linz, Österreich.

  53. Spies, Inaugural Lecture on "Member States’ Leeway when Implementing and Applying VAT Law“, January 24, 2024, WU Vienna, Austria. 

  54. Spies, PhD seminar on "Double (Non-)Taxation and VAT: Economic double taxation", April 5, 2024, University of Bergamo, Italy. 

  55. Spies, Nachhaltigkeit und Umsatzsteuer, Wiener Bilanzrechtstage 2024, 26.-27. April 2024, WU Wien, Österreich. 

  56. Spies, VAT in Federal Regimes”, on the occasion of the visit of Brazilian Congress Representatives’ Working Group on Tax Reform at the OECD in Paris, March 3, 2023, Paris (France). 

  57. Spies, Trusts and VAT, International Tax Conference 2024, May 23-24, 2024, Vaduz (Liechtenstein).

  58. Spies, Good faith and tax treaty interpretation, Viennese Symposium on International Tax Law: Tax Treaty Interpretation in Light of Vienna Convention on the Law of Treaties (VCLT), June 17, 2024, Vienna, Austria. 

  59. Spies, Umsatzsteuer und Normalwert, Umsatzsteuertagung 2024: Umsatzsteuer und Unternehmensentscheidungen, 13. November 2024, JKU Linz. 

  60. Spies, Reformatorische und kassatorische Entscheidungsbefugnisse in der Finanzgerichtsbarkeit, Symposion „Stand und Entwicklungsperspektiven der Verwaltungs- und Finanzgerichtsbarkeit“, 22.-23. November 2024, WU Wien, Österreich. 

  61. Spies, Disputes in VAT – causes and examples from case law, Conference: "Cross-Border VAT/GST Disputes: Exploring Prevention and Resolution Mechanisms", January 21-22, 2025, WU Vienna, Austria. 

  62. Spies, EU VAT Fixed Establishment and the digital economy: current issues and future perspectives, Conference: "Permanent and fixed establishment in income taxes and in the European Value Added Tax”, February 14, 2025, Bozen (Italy). 

  63. Spies, Dual VAT/GST systems: Brazil, Canada, India, FGV Online Conference: “Tax Reform in Brazil: How Does It Compare to International VAT Models?”, March 27, 2025. 

  64. Spies, Einfluss des EU-Rechts auf das nationale Umsatzsteuerrecht, Symposium zum 60. Geburtstag von Michael Lang, 10.04.2025, WU Wien, Österreich. 

  65. Spies, Der Neutralitätsgrundsatz im Umsatzsteuerrecht, ÖJT Innsbruck, 22.-23.05.2025, Innsbruck, Österreich. 

  66. Spies, Taxation of fees for technical services under the UN Model (Art. 12A), 32nd Viennese Symposium on International Tax Law, June 6, 2025, WU Vienna, Austria. 

  67. Spies, Single VAT Registration: Reverse Charge und One-Stop-Shop nach der ViDA-Reform, KSW-Informationsabend, October 20, 2025, WU Vienna, Austria.

  68. Spies, Streit um die USt: Ursachen und Lösungswege, November 26, 2025, WU Vienna, Austria.

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