Research output per year
Research output per year
Personal profile
Curriculum Vitae
Appointment as Tax Consultant
2021
Appointment as University Professor with focus on VAT at the Institute for Austrian and International Tax Law, WU Vienna
Jul 2020
Attainment of the title "Universitätsdozent" for Tax Law, Habilitation Thesis "Permanent Establishments in Value Added Tax"
Jul 2019
Post-doctoral Research Associate, Institute for Austrian and International Tax Law, WU Vienna
Jun 2014 → Sept 2018
Research stay at the Singapore Management University (SMU)
Apr 2018 → Jun 2018
Research stay at the Université catholique de Louvain (Belgium)
Feb 2017
Dr.-Maria-Schaumayer-Habilitation-Grant
Sept 2015 → Aug 2016
Research stay at the University of Münster (Germany)
Jan 2016 → Mar 2016
Doctoral Studies at the Institute for Austrian and International Tax Law, WU Vienna
Jan 2014 → Aug 2015
Internship at the European Court of Justice, Luxembourg Cabinet of Advocate General Julianne Kokott
Jun 2014
Doctoral Studies at WU Vienna(‘Wirtschaftsrecht’)
2010 → 2014
Deloitte-research project assistant, Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) research focus on EU tax law
Jan 2010 → Dec 2013
Business and Law Studies (with focus on tax law) at WU Vienna, Mag.
2005 → 2010
Tax Assistant at Deloitte
Oct 2008 → Dec 2009
Internship at TPA Horwath Wirtschaftstreuhand und Steuerberatungs GmbH
Aug 2008
Participation at the Moot Court held at the German Administrative Supreme Court (BFH)
2008
Commercial High School (Bundeshandelsakademie in Wiener Neustadt, Austria)
2000 → 2005
External positions
Deloitte Austria (seit 03/2021 Senior Tax Manager)
2018 → …
Expertise
- Fundamental Freedoms
- EU Tax Law
- Value Added Tax
Collaborations and top research areas from the last five years
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
Publications
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§ 3 Unternehmen, Unternehmer
Spies, K., 20 Feb 2025, KommStG | Kommunalsteuergesetz: Kommentar inkl DB/DZ/BMSVG/DBA. Bergmann, H., Pinetz, E. & Spies, K. (eds.). 1. ed. Wien: Linde Verlag, p. 200-262Publication: Chapter in book/Conference proceeding › Contribution to legal commentary
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30 Jahre EU Beitritt – Einfluss auf das österreichische Umsatzsteuerrecht in Zahlen
Spies, K. & Zaman, M., Nov 2025, In: Österreichische Steuerzeitung (ÖStZ). 2025, 21, p. 553-561 543.Publication: Scientific journal › Journal article
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CJEU - Recent Developments in Direct Taxation 2024
Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor) & Szudoczky, R. (Editor), 19 Jun 2025, Wien: Linde Verlag. 382 p. (Series on International Tax Law, Vol. 147).Publication: Book/Editorship/Report › Edited book (editorship)
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CJEU - Recent Developments in Value Added Tax 2024
Kofler, G. (Editor), Lang, M. (Editor), Pistone, P. (Editor), Rust, A. (Editor), Schuch, J. (Editor), Spies, K. (Editor), Staringer, C. (Editor), Szudoczky, R. (Editor) & Victoria Sanchez, A. (Editor), 12 Dec 2025, Wien: Linde Verlag. 418 p. (Series on International Tax Law; No. 148).Publication: Book/Editorship/Report › Edited book (editorship)
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Die Bedeutung von Prinzipien im Steuerrecht - vom Leistungsfähigkeitsprinzip zum Neutralitätsgrundsatz
Spies, K., May 2025, In: SWI - Steuer und Wirtschaft International. 35, 5, p. 271-283Publication: Scientific journal › Journal article
Activities
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Current Developments in European and International Tax Law
Lang, M. (Organiser), Rust, A. (Organiser), Schuch, J. (Organiser), Spies, K. (Organiser), Szudoczky, R. (Organiser) & Cicin-Sain, N. (Organiser)
1 Dec 2025Activity: Event participation/organisation › Organisation of research seminar
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Streit um die USt: Ursachen und Lösungswege
Spies, K. (Speaker)
26 Nov 2025Activity: Talk or presentation › Science to science
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Recent and Pending Cases at the CJEU on Direct Taxation
Cicin-Sain, N. (Organiser), Kofler, G. (Organiser), Lang, M. (Organiser), Rust, A. (Organiser), Schuch, J. (Organiser), Spies, K. (Organiser), Staringer, C. (Organiser), Szudoczky, R. (Organiser), Pistone, P. (Organiser) & Brauner, Y. (Organiser)
20 Nov 2025 → 22 Nov 2025Activity: Event participation/organisation › Organisation of conference/workshop/congress
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Single VAT Registration: Reverse Charge und One-Stop-Shop nach der ViDA-Reform
Spies, K. (Speaker)
20 Oct 2025Activity: Talk or presentation › Science to science
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Current Developments in European and International Tax Law
Lang, M. (Organiser), Rust, A. (Organiser), Schuch, J. (Organiser), Spies, K. (Organiser), Szudoczky, R. (Organiser) & Cicin-Sain, N. (Organiser)
13 Oct 2025Activity: Event participation/organisation › Organisation of research seminar
Projects
- 4 Finished
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Das Digitalisierungspotential der Wiener Landesabgabengesetze
Spies, K. (PI - Project head) & Sundin Speer, U. (Contact person for administrative matters)
1/10/23 → 30/09/24
Project: Research funding
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Research on reforming Brazil´s Tax System
Spies, K. (PI - Project head) & Sundin Speer, U. (Contact person for administrative matters)
1/07/23 → 30/06/24
Project: Commissioned research
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Permanent Establishments and Value Added Tax
Lang, M. (PI - Project head) & Spies, K. (PI - Project head)
1/01/16 → 31/12/18
Project: Research funding