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Publikationen und Vorträge

Dr. Rita Szudoczky

I. Monographien / Authored books 

  1. The Sources of EU Law and their Relationships: Lessons for the Field of Taxation, Doctoral series, IBFD, 2014.

  2. Takeover Regulation and Protection of Minority Shareholders, A Comparison between the European and US approach, Lambert, 2009

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II. Herausgeberschaften / Editorships

  1. Mandatory Disclosure Rules (ed. with G. Kofler, M. Lang, J. Owens, P. Pistone, J. Schuch, K. Spies, C. Staringer, R. Szudoczky), IBFD 2023.

  2. ECJ Direct Tax Compass (ed. with F. Vanistendael, R. Resch, J. Petkevica), IBFD 2008.

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III. Beiträge in Sammelbänden / Chapters in Books

  1. A European Tax Law Agenda in Direct Taxation, in Parada (ed), A Research Agenda for Tax Law, Edward Elgar Publishing,  2022.

  2. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law (with Dennis Weber), in Wattel/Marres/Vermeulen/Douma (eds), Terra/Wattel European Tax Law, Eight Edition, Kluwer Law International, 2022.

  3. Coordination of Tax Laws and Tax Policies in the EU (with Pasquale Pistone), in Lang et al (eds), Introduction to European Tax Law on Direct Taxation (7th Edition), Linde, 2022.

  4. Hungary: MARCAS MC (Case C-363/20) (with Balázs Károlyi), in Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), CJEU - Recent Developments in Direct Taxation 2021, Linde, 2022.

  5. Unveiling the MLI: An Analysis of Its Nature, Relationship to Covered Tax Agreements and Interpretation in Light of the Obligations of Its Parties (with D. Blum), in A.P. Dourado (ed), International and EU Multilateralism: Challenges Raised by the MLI, IBFD, 2020, 125-160.

  6. Coordination of Tax Laws and Tax Policies in the EU (with P. Pistone), in Lang/Pistone/Schuch/Staringer/Rust/Kofler/Spies (eds), Introduction to European Tax Law on Direct Taxation (6th Edition), Linde, 2020, 37-62.

  7. The Relationship between Primary, Secondary and National Law, in Panayi/Traversa/Haslehner (eds), Research Handbook on European Union Taxation Law, 2020, 93-115.

  8. Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements (with B. Károlyi), in Lang et al. (eds), Tax Treaty Case Law Around the Globe 2019, Linde, 2020, 171-183.

  9. Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision (with B. Károlyi), in Lang et al. (eds), Tax Treaty Case Law Around the Globe 2019, Linde, 2020, 389-408.

  10. Hungary: Tesco (Case C-323/18, Vodafone (Case C-75/18, Google Ireland Limited (Case C-482/18) (with B. Károlyi), in Lang/Pistone/Rust/Schuch/Staringer/Storck (eds), CJEU Recent Developments in Direct Taxation 2019, Linde, 2020, 17-49.

  11. Hungary: Progressive Turnover Taxes in the Light of the EU Fundamental Freedoms and State Aid Rules, in Lang/Pistone/Rust/Schuch/Staringer/Storck (eds), CJEU Recent Developments in Direct Taxation 2018, Linde, 2019, 101-120.

  12. Limitation on Benefits Clauses: Limiting the Entitlement to Treaty Benefits (with L. Ramharter), in Lang/Rust/Schuch/Staringer (eds), Tax Treaty Entitlement, IBFD, 2019, 55-89.

  13. Transfer Pricing and EU State Aid (with A. Miladinovic), in Lang/Cottani/Petruzzi/Storck (eds.), Fundamentals of Transfer Pricing: A Practical Guide, Wolters Kluwer, 2019, 505-542.

  14. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law (with D. Weber), in Wattel/Marres/Vermeulen (eds), Terra/Wattel European Tax Law, Seventh Edition, General Topics and Direct Taxation, Wolters Kluwer, 2019, p. 11-38.

  15. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law (with D. Weber), in Wattel/Marres/Vermeulen (eds), Terra/Wattel European Tax Law (Seventh Abridged Student edition), Wolters Kluwer, 2019, p. 9-22.

  16. Coordination of Tax Laws and Tax Policies in the EU (with P. Pistone), in Lang/Schuch/Staringer/Pistone (eds), Introduction to European Tax Law on Direct Taxation (5th Edition), Linde, 2018, 35-60.

  17. Exit Tax, in Weber/van der Streek (eds), The EU Common Consolidated Corporate Tax Base, Critical Analysis, 2018, p. 111

  18. Double taxation relief, transfer pricing adjustments and State aid law: Comment, in I. Richelle/W. Schön/ E. Traversa (eds), State Aid Law and Business Taxation, Springer 2016.

  19. The Coordination of Tax Policies in the EU (with P. Pistone), in M. Lang et al (eds), Introduction to European Tax Law on Direct Taxation, Linde 2016.

  20. Limitation on Benefits: „Qualified Persons“ – Article X(1) and (2) of the OECD Model (with P. Koch), in M. Lang/P. Pistone/A. Rust/J. Schuch/ C. Staringer (eds), Base erosion and profit shifting: the proposals to revise the OECD Model Convention, Linde 2016.

  21. Hungary: Berlington Hungary (C-98/14), in M. Lang et al (eds), ECJ – Recent Developments in Direct Taxation 2015, Linde 2016.

  22. Hungary: Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi Hungary (C-654/13), in Lang/Pistone/Rust/Schuch/Staringer/Storck (eds.), ECJ – Recent Developments in Direct Taxation 2014, Linde 2015.

  23. Selectivity, derogation, comparison – How to put together the pieces of the puzzle in the State aid review of national tax measures?, in: EU Income Tax Law: Issues For The Years Ahead (D. Weber ed., IBFD 2013), Chapter 8, pp. 163 - 196

  24. Is the CCCTB Proposal in line with the Principle of Subsidiarity?: Negative Opinions Submitted by National Parliaments in the ‘Yellow Card Procedure’”, in: CCCTB: Selected Issues, EUCOTAX Series (D. Weber ed., Kluwer Law International 2012), Chapter 7, pp. 93 - 126

  25. The influence of primary law on the interpretation of secondary law in the field of EU citizenship and direct taxation: "whatever works"...", in: Traditional and alternative routes to European tax integration (D. Weber ed., IBFD 2010), Chapter 10, pp. 191 - 227

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IV. Von Fachleuten überprüfte Artikel / Peer reviewed articles

  1. The CJEU’s approach to the objectives of progressive turnover-based taxes: respect for the Member States’ fiscal sovereignty or authorization for circumventing EU law? (with Balázs Károlyi), 50 INTERTAX 1 (2022), pp. 82 – 93.

  2. Progressive Turnover Taxes under the Prism of the State Aid Rules (with B. Károlyi), 3 European State Aid Law Quarterly 19 (2020), pp. 251-270.

  3. The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax (with B. Károlyi), 1 INTERTAX 48 (2020), pp. 46-66.

  4. Designing cooperative compliance programs: Lesson from the EU State aid rules for tax administrations (with Alicija Majdanska), BTR 2017.

  5. Convergence of the Analysis of National Tax Measures under the EU State Aid Rules and the Fundamental Freedoms, European State Aid Law Quarterly, Vol. 15 (2016), Issue 3.

  6. 3 M Italia: Tax Amnesty Aimed at Concluding Tax Litigation Prolonged for an Unreasonable Time Does Not Constitute State Aid, 12 EStAL 1 (2013), pp. 159 - 169

  7. Revisiting the Dutch interest box under the EU State aid rules and the Code of Conduct: when a 'disparity' is selective and harmful (with J.L.Van de Streek), 38 INTERTAX 5 (2010), pp. 260 - 280

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V. Artikel / Articles 

  1. How Does the European Court of Justice Treat Precedents in Its Case Law? Cartesio and Damseaux from a Different Perspective: Part I, 37 INTERTAX 6/7 (2009), pp. 346 - 362

  2. The compatibility of the Hungarian tax system with EC Law (with Levente Torma), 47 European Taxation 12 (2007), pp. 577 - 585

  3. Report on the Vienna Conference on 'The EU and Third States: Direct Taxation, 47 European Taxation 2 (2007), pp. 93 - 98

  4. The 2006 Leiden alumni forum on taxation of cross-border dividends in Europe and the relation with third countries: the cases pending before the European Court of Justice (with Roger Cadosch, Renata Fontana, Raffaele Russo), 34 INTERTAX 12 (2006), pp. 622 - 635

  5. What has changed in the Limitation on Benefits clause of the 2016 US Model? – Technical modifications, policy considerations and comparisons with BEPS Action 6 (with Rita Julien, Petra Koch), Intertax, Vol. 45 (2017), Issue 1.

  6. Hungary: MARCAS MC (Case C-363/20) (with Balázs Károlyi), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer/Storck (eds), CJEU - Recent Developments in Direct Taxation 2021, 2022, 33.

  7. A European Tax Law Agenda in Direct Taxation, in Parada (ed), A Research Agenda for Tax Law, 2022, 163.

  8. The Future of Fiscal State Aid, in Piernas-Lopez/Hancher/Rubini (eds), The Future of EU State Aid Law and Policy: Consolidation and Expansion, 2023, 273.

  9. The New Meaning of ‘Always Somewhere’ under Pillar Two, in Marres/Weber (eds), Rara avis, Liber Amicorum Peter J. Wattel,  2022, 165.

  10. Does Pillar Two Require Changes to Tax Treaties?, SWI 2023, 144.

  11. Foreign Permanent Establishment Losses Under the Fundamental Freedoms: Does W AG Bring an End to a Rollercoaster Ride?, 51 Intertax 5 (2023), 432.

  12. Coordination of Tax Laws and Tax Policies in the EU (with Pasquale Pistone), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Introduction to European Tax Law on Direct Taxation, Seventh Edition, 2022, 39.

  13. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law (with Dennis Weber), in Douma/Marres/Vermeulen/Weber (eds), Terra/Wattel European Tax Law, Volume 1: General Topics and Direct Taxation, Eighth Edition, 2022, 9.

  14. The Special Tax Regime Provision of the OECD Model Convention (with Ruth W. Maina), in Kofler/Lang/Rust/Schuch/Spies/Staringer (eds), Anti-Abuse Rules and Tax Treaties, forthcoming.

  15. Article 29(8) OECD Model Convention (with Kristof Boel), in Kofler/Lang/Rust/Schuch/Spies/Staringer (eds), Anti-Abuse Rules and Tax Treaties, forthcoming.

  16. Hungary: Server PE - A Legal or an IT Question? (with Balázs Károlyi), in Kofler/Lang/Rust/Schuch/Spies/Staringer (eds), Tax Treaty Case Law Around the Globe 2023, IBFD & Linde, forthcoming.

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VI. Kommentierungen / Annotations

  1. Google Ireland. System of penalties relating to the Hungarian tax on advertising is not compatible with EU law. Court of Justice. Comments (with B. Karolyi), Highlights & Insights on European Taxation, 2020/169.

  2. RPO. VAT rates. Higlights & Insights on European Taxation 2017/243, p. 25.

  3. Commission opens formal State aid investigation into Hungarian advertisement tax, Highlights & Insights on European Taxation 2015/6, 97.

  4. Alleged aid to Amazon. Invitation to submit comments, European Commission, Highlights & Insights on European Taxation 2015/5, 65.

  5. Alleged aid to Starbucks. Invitation to submit comments. European Commission, Highlights & Insights on European Taxation 2015/1, 122.

  6. Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg, Highlights & Insights on European Taxation 2014/12, 129.

  7. UK v Council. Authorisation of enhanced cooperation in the area of FTT. Action for annulment dismissed. Court of Justice, Highlights & Insights on European Taxation 2014/10, 18.

  8. Hervis Sport- és Divatkereskedelmi. Taxation which disadvantages undertakings linked, within a group, to companies established in another Member State constitutes indirect discrimination on the basis of the registered office of the companies. Court of Justice, H&I 2014/4.127

  9. Commission v Hungary. Purchase and sale of residential property in Hungary. No infringement. Court of Justice, H&I 2012/2.6

  10. Commission v Belgium. Registration duties. Calculation of a tax advantage upon the purchase of immovable property. Justification. Court of Justice, H&I 2012/2.7

  11. Ecofin. Taxation of savings interest and financial sector taxation. Removing cross-border tax obstacles for EU citizens, H&I 2011/7.1

  12. Établissements Rimbaud. Refusal of exemption not in breach of EEA Agreement. Court of Justice, H&I 2011/1.2

  13. Letter of formal notice - Norwegian rules on exit tax. EFTA Surveillance Authority, H&I 2010/7.8

  14. Gaz de France - Berliner Investissement SA. Concept of 'company of a Member State '. ECJ., H&I 2009/12.7

  15. Puffer. The right to deduct input value added tax on the building costs of a building treated as forming, in its entirety, part of the assets of someone's business, but which is partly in private use. State aid provision versus VAT-directive. ECJ, H&I 2009/6.10

  16. HSBC Holdings plc. Levying of a duty of 1.5% on the transfer of shares into a clearance service. Advocate General, H&I 2009/5.24

  17. Block. Refusing relief for double taxation of cross-border inheritance not contrary to the free movement of capital. ECJ, H&I 2009/4.12

  18. A.T. v Finanzamt Stuttgart - Körperschaften. Merger Directive precludes double book value carryover requirement by national laws, H&I 2008/2.2

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VII. Vorträge / Presentations, lectures

  1. IFA 2022 Berlin Congress, Seminar organized by the Institute for Austrian and International Tax Law (WU), 6 September 2022, panel discussion on “Will the two pillars support a sustainable international tax architecture?”.

  2. Conference on Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, WU, Vienna, 15 -16 November 2021, presentation on Hungarian case: MARCAS MC (Case C-363/20).

  3. IFA 2020 Virtual Congress, IFA/EU Panel, 23 November 2020, presentation on EU State Aid and Tax Rulings, EU and the Digitalized Economy.

  4. Conference on Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, WU, Vienna, 20 -21 November 2020, presentation on Hungarian Cases: Vodafone (C-75/18), Tesco (C-323/18), Google Ireland (C-482/18), Commission v Hungary (C-596/19 P).

  5. Research Seminar at FAU-SIT Nuremberg, 7 November 2019, presentation on the Role of General Principles in International Tax Coordination: Substance Requirement as a General Principle.

  6. Conference on Recent and Pending Cases at the CJEU on Direct Taxation, WU, Vienna, 21-23 November 2019, presentation on Hungarian cases: Vodafone (C-75/18), Tesco (C-323/18), Google Ireland (C-482/18).

  7. Conference on Tax Treaty Case Law around the Globe, WU, Vienna, 23-25 May 2019, presentation on Hungarian cases.

  8. Doctorate Seminar 2019, WU, Vienna, 15-18 February 2019, presentations on Sources of EU law relevant for direct taxation (with M. Lang); Tax policy coordination in the European Union and the implementation of the BEPS project; Prohibition of State Aid: Its relevance for tax law, procedures and current developments

  9. Visiting lecture series, Université Paris 1 Panthéon Sorbonne, Paris, France, 23-25 January 2019, presentations on EU Tax Law: Overview and Current Issues

  10. Conference on Recent and Pending Cases at the CJEU on Direct Taxation, WU, Vienna, 8-10 November 2018, presentation on Hungarian Cases: Vodafone Magyarország (C-75/18), Tesco-Global Áruházak (C-323/18)

  11. 25th Viennese Symposium on International Tax Law “Tax Treaty Entitlement”, WU, Vienna, 22 June 2019, presentation on Limitation on Benefits Clauses (with L. Ramharter)

  12. 13th GREIT Conference, Multilateralism and International Tax Law, Lisbon, Portugal, 18-19 June 2018, presentation on Obligations of MLI Signatories with Respect to their CTA (with D. Blum)

  13. 10th GREIT Lisbon Summer Course, Lisbon, Portugal, 19-22 June 2018, presentation on The EU’s Constitutional Foundations.

  14. 11th GREIT Conference, European Tax Coordination: Law, Policy and Politics, Ischia, Italy, 8-10 September 2016, presentation on The impact of the EU Anti-BEPS Package on the exercise of national tax sovereignty

  15. GREIT Lisbon Summer Course on Tax Competition in the post-BEPS era, IDEFF, Lisbon, Portugal, 20-24 June 2016, presentation on GAAR and Exit Taxation in the EU Anti-Avoidance Directive Proposal

  16. EUCOTAX Opening Conference, WU, Vienna, 14 April 2016, presentation on Rulings and State aid

  17. Cooperative Compliance: Breaking the Barriers, WU, Vienna, 14-15 April 2016, presentation on Cooperative compliance at the crossroad of different legal frameworks – Cooperative compliance in the light of the EU State aid rules

  18. ITC Leiden, Adv LLM Program in European Tax Law, Leiden, The Netherlands, 17 March 2016, lecture in Fiscal State aid course: State aid and fundamental freedoms

  19. UvA/IBFD LLM, Amsterdam, The Netherlands, 20 January 2016, lecture on State aid and taxation: Influence of State aid on rulings, the transfer pricing rules (Apple, Starbucks, FIAT, Amazon-cases), mismatches; patent boxes

  20. Central European University (CEU), School of Public Policy, Budapest, Hungary, 11 December 2015, lecture on Aggressive tax planning and responses at international and EU level

  21. Conference on Recent and Pending Cases at the ECJ on Direct Taxation, WU, Vienna, 19-21 November 2015, presentation on Hungarian Cases: Berlington Hungary (C-98/14)

  22. State Aid Law and Business Taxation, Brussels, Belgium, 5-6 November 2015, presentation on Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

  23. Instituto Colombiano de Derecho Tributario (ICDT), Bogota, Colombia, 16-17 October 2015, presentations on EU tax law: Basic principles; Overview of the OECD BEPS Recommendations

  24. EU Tax Law Conference, Kromann Reumert/ACTL, Copenhagen, Denmark, 2 October 2015, presentation on Fiscal State aid: Selectivity and attribution of aid

  25. IFA 2015, 30 August – 3 September 2015, Panel member on Seminar F, IFA/EU: State aid review as a means to combat aggressive tax planning Xiamen University Tax Summer School, Special Issues on Tax Treaty Law,

  26. Xiamen, China, 20-25 July 2015, presentations on Introduction to tax treaty law; Methods to avoid double taxation; Abuse of Tax Treaties – Where are the limits?; Introduction to BEPS; Non-discrimination clause of tax treaties

  27. GREIT Lisbon Summer Course on Tax evasion, tax avoidance and aggressive tax planning, IDEFF, Lisbon, Portugal, 22-26 June 2015, presentation on Parent-Subsidiary Directive, Merger Directive, Interest & Royalties Directive in the light of BEPS (with Cécile Brokelind)

  28. Junior Tax Scholars Conference, Université Paris 1 Panthéon-Sorbonne, Paris, France, 18 June 2015, presentation on The sources of EU law and their relationships: Lessons for the field of taxation

  29. Atelier Droit Fiscal, Université Paris 1 Panthéon-Sorbonne, Paris, France, 17 June 2015, presentation on The interaction between the EU freedoms and the State aid rules: discrimination and selectivity in the light of recent cases

  30. Competition Law Forum (CLF) Conference, State Aid, Tax, and the Notion of Selective Advantage, Brussels, Belgium, 26 March 2015, presentation on The cases of Amazon, Fiat, Starbucks, and Apple, and the latest in the Belgian ‘excess profit’ case

  31. Doctorate Seminar 2015, WU, Vienna, 13-14 February 2015, presentations on Institutions and legal sources of EU law relevant for direct taxation (with M. Lang); Prohibition of State Aid: Special problems in tax matters

  32. Winter Course on European Tax Law, ACTL, UvA, Amsterdam, The Netherlands, 30 January 2015, lecture on the Parent-Subsidiary Directive

  33. Winter Course on International Tax Law, ACTL, UvA, Amsterdam, The Netherlands, 22 January 2015, lecture on Permanent establishments

  34. ACTL Conference, The influence of the EU State Aid provisions on Tax Rulings, Transfer Pricing (APA’s), Mismatches and the BEPS discussion, Amsterdam, The Netherlands, 9 January 2015

  35. Instituto Colombiano de Derecho Tributario (ICDT), Bogota, Colombia, 28-29 November 2014, presentations on EU tax law: Basic principles; Non-discrimination clause under Article 24 OECD Model

  36. Conference on Recent and Pending Cases at the ECJ on Direct Taxation, WU, Vienna, 20-22 November 2014, presentation on Hungarian Cases: Hervis (C-385/12), Delphi Hungary (C-654/13), Berlington Hungary (C-98/14)

  37. “The relationship between EU primary and secondary law: the example of taxes”, GREIT Lisbon Summer Course, 4 - 7 June 2013, Lisbon, Portugal

  38. “R&D incentives in Hungary and in the Netherlands”, IBA European Regional Forum, 21 - 23 November 2012, Warsaw, Poland

  39. “The Dutch Interest Box and State aid? – Case study”, GREIT Lisbon Summer Course, 4 - 6 June 2012, Lisbon, Portugal

  40. “State aid – Gibraltar case”, EU Tax Law Group meeting, 12 April 2012, Amsterdam

  41. “State aid rules and Fundamental Freedoms”, PhD Seminar and Conference on “Fiscal State Aid and its Quantification and Recovery”, 24 November 2011, Leiden

  42. “Anti-abuse Clauses under the Direct Tax Directives”, GREIT Lisbon Summer Course, 19 - 23 June 2011, Lisbon, Portugal

  43. “The subsidiarity discussion”, ACTL Seminar on CCCTB, 10 - 11 June 2011, Amsterdam

  44. “The Direct Tax Directives”, GREIT Lisbon Summer Course, 21 - 25 June 2010, Lisbon, Portugal

  45. “The Hungarian intra-group interest regime: harmful tax competition, State aid or legitimate exercise of tax sovereignty?” IFA CEE Regional Congress, 25 - 27 November 2009, Warsaw, Poland

  46. "The ECJ's jurisprudence in direct taxation", Seminari di diritto tributario internazionale e comunitario, September - December 2009, 6 November 2009, Padova, Italy

  47. “Interpretation of Secondary EU law in the Light of Primary EU law”, GREIT Seminar, 25 - 26 September 2009, Amsterdam

  48. IFA 2008 Brussels Congress, member of the panel at the YIN Seminar, discussion of the doctoral thesis of Dr. Emmanuel Raingeard de la Blétière "The relationships between EC law and international tax law", 2 September 2008, Brussels, Belgium

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