Research output per year
Research output per year
Personal profile
Short biography
Dr Franz Philipp Sutter is working as a Judge at the Austrian Supreme Administrative Court in Vienna. Before joining the Supreme Court, 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 Procedural Law. His doctoral thesis on EU State Aid Rules and Taxation won several scientific awards.
Publications
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26. Ablehnungsrecht und Sachentscheidung – neue Entscheidungsbefugnisse für den VwGH
Sutter, F., 2020, Die Verwaltungsgerichtsbarkeit erster Instanz. Holoubek/Lang (ed.). Wien: Linde Verlag, p. 199 - 237Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Art 10 Abs. 1 Z 17 B-VG (Bevölkerungspolitik)
Kollmann, R. & Sutter, F., 2020, Rill-Schäffer-Kommentar Bundesverfassungsrecht. Kneihs/Lienbacher (ed.). Wien: Verlag ÖsterreichPublication: Chapter in book/Conference proceeding › Contribution to legal commentary
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Ellinger/Sutter/Urtz: BAO - Kommentar und Entscheidungssammlung
Sutter, F., 2020, 3 ed. Wien: Manz.Publication: Book/Editorship/Report › Edited book (editorship)
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Kein Ausschluss der Sofortabschreibung für laufend zu reinigende „Mietwäsche“, VwGH 24.10.2019, Ra 2018/15/0072 (zu § 13 letzter Satz EStG 1988)
Sutter, F., 2020, In: Anwaltsblatt.Publication: Scientific journal › Journal article
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Verspätete Einkommensteuererklärung: Verspätungszuschlag neben Anspruchszinsen? VwGH 13.9.2018, Ro 2016/15/0005 (zu §§ 135, 205 BAO)
Sutter, F., 2020, In: Anwaltsblatt. 2, p. 157 - 160Publication: Scientific journal › Journal article
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DBA- und EU-Recht. Auswirkungen der EuGH-Judikatur in der DBA-Praxis
Sutter, F. (Speaker)
2002Activity: Talk or presentation › Science to professionals/public
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Persönlicher und sachlicher Anwendungsbereich und Verteilungsnormen der Erbschaftssteuer-DBA
Sutter, F. (Speaker)
2002Activity: Talk or presentation › Science to professionals/public
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Austrian National Report on Tax Competition in Europe
Sutter, F. (Speaker)
2002Activity: Talk or presentation › Science to science
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Der Manager im DBA-Recht
Sutter, F. (Contributor) & Naux, E. (Contributor)
2002Activity: Talk or presentation › Science to science
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Der EuGH als Motor der Harmonisierung im Steuerrecht. Grundfreiheiten und Wettbewerbsrecht des EGV vs Harmonisierung durch Richtlinien und VO
Sutter, F. (Speaker)
2001Activity: Talk or presentation › Science to professionals/public
Projects
- 14 Finished
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Source versus Residence Taxation in Tax Treaty Law
Gassner, W. (PI - Project head), Lang, M. (PI - Project head), Schuch, J. (PI - Project head), Staringer, C. (PI - Project head), Aigner, H.-J. (Researcher), Fürnsinn, K. (Researcher), Herdin-Winter, J. (Researcher), Hofbauer-Steffel, I. (Researcher), Loukota, W. (Researcher), Naux, E. (Researcher), Obermair, C. (Researcher), Petritz, M. (Researcher), Schilcher, M. (Researcher), Stefaner, M. (Researcher), Strasser, C. (Researcher) & Sutter, F. (Researcher)
1/01/03 → 31/12/05
Project: Research funding
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International taxation of employees
Gassner, W. (PI - Project head), Lang, M. (PI - Project head), Lechner, E. (PI - Project head), Aigner, H.-J. (Researcher), Bauer, J. (Researcher), Dupal, S. (Researcher), Hofbauer-Steffel, I. (Researcher), Konezny, G. (Researcher), Loukota, W. (Researcher), Naux, E. (Researcher), Schuch, J. (Researcher), Stefaner, M. (Researcher), Sutter, F. (Researcher), Toifl, G. (Researcher), Zehetner, U. (Researcher), Zieseritsch, U. (Researcher) & Züger, M. (Researcher)
1/09/01 → 31/12/04
Project: Research funding
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Methods to avoid double-taxation
Schuch, J. (PI - Project head), Sutter, F. (Researcher) & Wimpissinger, C. (Researcher)
1/06/01 → 31/07/02
Project: Other
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EC law and direct taxation
Lang, M. (PI - Project head), Aigner, H.-J. (Researcher), Gassner, W. (Researcher), Konezny, G. (Researcher), Loukota, W. (Researcher), Sutter, F. (Researcher), Toifl, G. (Researcher), Zehetner, U. (Researcher) & Züger, M. (Researcher)
1/01/01 → 1/01/10
Project: Research funding
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Tax reform
Lang, M. (PI - Project head), Aigner, H.-J. (Researcher), Gassner, W. (Researcher), Hofbauer-Steffel, I. (Researcher), Konezny, G. (Researcher), Loukota, W. (Researcher), Sutter, F. (Researcher), Zehetner, U. (Researcher) & Züger, M. (Researcher)
1/01/01 → 1/01/10
Project: Research funding