Dr. Franz Philipp Sutter is working as a Judge at the Austrian Administrative Supreme Court in Vienna. In 1998, he graduated with distinction from the Law Faculty of the Vienna University and joined the Institute of Austrian and International Tax Law at the Vienna University of Economics and Business as Assistant Professor, where he is still lecturing as University Lecturer. Before joining the Supreme Court, he held different positions in the Austrian administration, namely in the Legal Service of the Federal Chancellery and in the Austrian Ministry of Finance, and gathered his first post-study Court experience at the Vienna Court for commercial affairs, the Vienna Criminal Court and the Vienna Civil Law Appellate Court. He publishes regularly on issues of administrative (tax) law with a special focus on European and Constitutional as well as Procedural Law.