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Univ.-Prof. Dr. Karoline Spies
Univ.-Prof. Dr. Karoline Spies
Personal Information
| 03.04.1986 | born in Neunkirchen, Lower Austria |
| 2022 | birth of daugther Evelyn |
Education
| 2000 - 2005 | commercial high school (Bundeshandelsakademie in Wiener Neustadt, Austria) |
| 2005 - 2010 | Business and Law Studies (with focus on tax law) at WU (Vienna University of Economics and Business), attains the title of ‘Mag.’ |
| 2008 | Participation at the Moot Court held at the German Administrative Supreme Court (BFH) |
| 2010 - 2014 | Doctoral Studies at WU (‘Wirtschaftsrecht’), attains the title of ‘Dr. iur.’, Doctoral thesis ‘The borderline between the free movement of capital and the other fundamental freedoms’ (under supervision by Prof Michael Lang, in German, graded as excellent) |
| 2019 | Awarded with the venia docendi for the field tax law (‘Finanz- und Steuerrecht’), attains the title of ‘Priv.-Doz.’, post-doctoral thesis on "Permanent Establishments in Value Added Tax" |
Work experience
| 08/2008 | TPA Horwath Wirtschaftstreuhand und Steuerberatungs GmbH, Vienna, Austria (tax advisory, SME department - internship) |
| 10/2008 – 12/2009 | Deloitte Tax Wirtschaftsprüfungs GmbH, Vienna, Austria (Tax Assistant, corporate tax law, part-time) |
| 01/2010 - 12/2013 | Deloitte-research project assistant, Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) research focus on EU tax law |
| 01/2014 – 08/2015 | Research Associate at the Institute for Austrian and International Tax Law, (Vienna University of Economics and Business Administration) |
| 06/2014 | Internship at the European Court of Justice, Luxembourg Cabinet of Advocate General Julianne Kokott |
| 06/2014 - 09/2018 | Post-doctoral research associate Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) |
| 09/2015 – 08/2016 | Dr.-Maria-Schaumayer-Habilitation-Grant (funded by the Austrian National Bank (OENB)) |
| 01/2016 – 03/2016 | Research stay at the University of Münster (Germany) |
| 02/2017 | Research stay at the Université catholique de Louvain (Belgium) |
| 04-06/2018 | Research stay at the Singapore Management University (SMU) |
| since 11/2018 | Deloitte Austria (since 03/2021 Senior Tax Manager) |
| since 07/2020 | Professor for VAT at the Institute for Austrian and International Tax Law, WU Wien |
| 2021 | Admitted as Tax Consultant |
Academic functions
| Since 07/2020 | Head of the VAT department at the Institute of Austrian and International Tax Law at the Vienna University of Economics and Business |
| Since 02/2021 | Programme director of the master programme Tax and Accounting at WU |
Awards and distinctions
2006-2010 Member of the Center of Excellence at WU, Group 36 (www.coe.at)
2012 WU Research Award (for the paper ‘Influence of International Mutual Assistance on EU Tax Law’, published in Intertax 2012, p. 518)
2014 Dr.-Maria-Schaumayer Prize (doctoral thesis)
2015 Leopold Kunschak Award (doctoral thesis)
2015 Wolfgang Gassner Science Award (doctoral thesis)
2015 European Academic Tax Thesis Award (doctoral thesis)
2015 Stephan Koren Prize (doctoral thesis)
2015 Jean-Monnet Science Award for European Law 2015 (doctoral thesis)
2015 WU Research Award (for the paper ‘Die Wegzugsbesteuerung in Österreich - System oder Chaos?’, published in ÖStZ 2015, pp. 283 and 316)
2015 Dr.-Maria-Schaumayer-Habilitation Grant
2016-2018 Grant by the Austrian National Bank, ÖNB-Jubiläumsfonds-Projekt ´Betriebsstätten in der Umsatzsteuer´, project leader
2016 Grant by WU: High Potential Contact Weeks: funding for research stay in Jan-March 2017 at the Université catholique de Louvain (Belgium)
2017 WU Research Award (for the peer-reviewed publication `Die Wirkung des Freizügigkeitsabkommens EU/Schweiz im Steuerrecht´, Steuer und Wirtschaft (StuW) 2017, pp. 48-68)
2017 WU Research Award (for the peer-reviewed, joint publication Mechtler/Spies, `Der neue Entstrickungstatbestand im Ertragssteuerrecht nach dem AbgÄG 2015`, StAW 2016, p. 135)
2019 Wolfgang Gassner-Science Award (habilitation thesis)
2020 Maurice Lauré Prize
Functions in Academic Associations and other Associations
| since 2023 | since 2023 Peer Reviewer for the journal „World Tax Journal" |
| since 2021 | Member of the Executive Committee of the International Fiscal Association, National Branch of Austria |
| since 2019 | Member of the VAT Expert Group of the European Commission |
| since 2019 | Representative Women of IFA Network Austria (WIN Austria) |
| since 2017 | Peer Reviewer for the journal Intertax |
Editorship of Series and Periodicals
| since 2023 | co-editor of the journal Österreichischen Steuerzeitung (ÖStZ) |
Professors
