Rita Szudoczky
PD Dr. Rita Szudoczky- Telephone:
- +43 1 31336 6112
- Email:
- rita.szudoczky@wu.ac.at
Affiliation
CV
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No curriculum entries found.
Researcher Identifier
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No researcher identifier found.
Awards and Honors
- 2020
- WU Research Award
- 2019
- WU Research Award
- 2017
- WU Research Award
- 2016
- EStAL PhD Award 2016
- 2015
- Sorbonne Tax Law Thesis Award 2014
Classifications
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No classifications found.
Expertise
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No expertises found.
Activities
| Membership in scientific association | ||
|---|---|---|
| since 2005 | International Fiscal Association | |
| Reviewer for a scientific journal | ||
| since 2017 | Intertax - Reviewer for peer-reviewed journal | |
| since 2016 | World Tax Journal - Reviewer for peer-reviewed journal | |
| Research Cooperation | ||
| 2013 | Centro de Investigação em Direito Europeu, Económico, Financeiro e Fiscal (CIDEEFF), University of Lisbon, Law Faculty - member of research network | |
| Other occupation | ||
| None | Kluwer, Highlights and Insights on European Taxation - Correspondent | |
Publications
Book (monograph)
| 2014 | Szudoczky, Rita. 2014. The Sources of EU Law and Their Relationships: Lessons for the Field of Taxation. Netherlands: IBFD. | (Details) |
Journal article
| 2020 | Szudoczky, Rita, Karolyi, Balazs. 2020. Google Ireland. System of penalties relating to the Hungarian tax on advertising is not compatible with EU law. Court of Justice. Comments. Highlights & Insights on European Taxation. 169 (6), 8-19. | (Details) | |
| Szudoczky, Rita, Karolyi, Balazs. 2020. Progressive Turnover Taxes under the Prism of the State Aid Rules. European State Aid Law Quartely. 19 (3), 251-270. | (Details) | ||
| Szudoczky, Rita, Karolyi, Balazs. 2020. The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax. Intertax. 48 (1), 46-66. | (Details) | ||
| 2017 | Majdanska, Alicja, Szudoczky, Rita. 2017. Designing Co-operative Compliance Programmes: Lessons from the EU State Aid Rules for Tax Administrations. British Tax Review, (2), 209-229. | (Details) | |
| Szudoczky, Rita. 2017. FIAT. Non-confidential version of decision on selective tax advantages for Fiat in Luxembourg. State aid. European Commission. Highlights & Insights on European Taxation, 2017, (2), 159-189. | (Details) | ||
| Julien, Rita, Koch, Petra, Szudoczky, Rita. 2017. What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6. Intertax 45 (1), 12-37. | (Details) | ||
| 2016 | Szudoczky, Rita. 2016. Convergence of the Analysis of National Tax Measures under the EU State Aid Rules and the Fundamental Freedoms. European State Aid Law Quartely, 15, (3), 357-380. | (Details) | |
| 2015 | Szudoczky, Rita. 2015. Alleged aid to Starbucks. Invitation to submit comments. European commission. Highlights & Insights on European Taxation (1): 122-124. | (Details) | |
| Szudoczky, Rita. 2015. Alleged aid to Amazon. Invitation to submit comments, European Commission. Highlights & Insights on European Taxation 2015 (5): S. 65-86. | (Details) | ||
| Szudoczky, Rita. 2015. Commission opens formal State aid investigation into Hungarian advertisement tax. Highlights & Insights on European Taxation 2015 (6): S. 97-109. | (Details) | ||
| 2014 | Szudoczky, Rita. 2014. Commission investigates transfer pricing arrangements on corporate taxation of Amazon in Luxembourg. Highlights & Insights on European Taxation (12): 129-132. | (Details) | |
| Szudoczky, Rita. 2014. UK v Council. Authorisation of enhanced cooperation in the area of FTT. Action for annulment dismissed. Court of Justice.. Highlights & Insights on European Taxation (10): 18-24. | (Details) |
Chapter in edited volume
| 2020 | Szudoczky, Rita, Pistone, Pasquale. 2020. Coordination of Tax Laws and Tax Policies in the EU. In: Introduction to European Tax Law on Direct Taxation 6th Edition, Hrsg. M. Lang, P. Pistone et al. 37-62. Vienna: Linde Verlag. | (Details) | |
| Szudoczky, Rita, Karolyi, Balazs. 2020. Hungary: Tesco-Global Áruházak (Case C-323/18) and Vodafone Magyarország (Case C-75/18). In: ECJ - Recent Developments in Direct Taxation 2019, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck, 0-0. Wien: Linde Verlag. | (Details) | ||
| Szudoczky, Rita, Karolyi, Balazs. 2020. Hungary: The Application of the Arm’s Length Principle Regarding the Transfer Pricing of Intra-Group Loan Agreements. In: Tax Treaty Case Law Around the Globe 2019, Hrsg. Lang/Rust/Owens/ Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren, 0-0. Wien: Linde Verlag. | (Details) | ||
| Szudoczky, Rita, Karolyi, Balazs. 2020. Hungary: The Obligation of Foreign Taxpayers to Register for Advertisement Tax Purposes and the Imposition of Corresponding Default Penalty do not Breach the Non-Discrimination Rule Based on Nationality (Article 24 (1)) of the Hungary- Ireland Double Tax Convention. In: Tax Treaty Case Law Around the Globe 2019, Hrsg. Lang/Rust/Owens/ Pistone/Schuch/Staringer/Storck/Essers/Smit/Kemmeren, 0-0. Wien: Linde Verlag. | (Details) | ||
| Szudoczky, Rita. 2020. The relationship between primary, secondary and national law. In: Research Handbook on European Union Taxation Law, Hrsg. C.HJI Panayi, W. Haslehner, E. Traversa, 93-118. Cheltenham, UK: Edward Elgar. | (Details) | ||
| Szudoczky, Rita, Blum, Daniel. 2020. Unveiling the MLI: An Analysis of Its Nature, Relationship to Covered Tax Agreements and Interpretation in Light of the Obligations of Its Parties. In: International and EU Multilateralism: Challenges Raised by the MLI, Hrsg. A.P. Dourado, 125-160. Amsterdam: IBFD. | (Details) | ||
| 2019 | Szudoczky, Rita. 2019. Hungary: Progressive Turnover Taxes in the Light of the EU Fundamental Freedoms and the State Aid Rules. In: CJEU Recent Developments in Direct Taxation 2018, Hrsg. M. Lang, J. Schuch, C. Staringer, P. Pistone, A. Rust, 101-120. Vienna: Linde. | (Details) | |
| Ramharter, Lisa Maria, Szudoczky, Rita. 2019. Limitation on Benefits Clauses: Limiting the Entitlement to Treaty Benefits. In: Tax Treaty Entitlement, Hrsg. Lang/Pistone/Rust/Schuch/Staringer, 55-89. Amsterdam: IBFD. | (Details) | ||
| Miladinovic, Alexandra, Szudoczky, Rita. 2019. Transfer Pricing and EU State Aid. In: Fundamentals of Transfer Pricing, Hrsg. Lang/Cottani/Petruzzi/Storck, 505-542. Niederlande: Wolters Kluwer Law & Business. | (Details) | ||
| 2018 | Szudoczky, Rita, Weber, Dennis. 2018. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. In: European Tax Law, Seventh Edition, Extended version, Hrsg. P.J. Wattel, O. Marres, H. Vermeulen, 11-38. Deventer: Wolters Kluwer Law & Business. | (Details) | |
| Szudoczky, Rita, Weber , Dennis. 2018. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. In: European Tax Law, 7th Student edition, Hrsg. P.J. Wattel, O. Marres, H. Vermeulen, 9-22. Deventer: Wolters Kluwer Law & Business. | (Details) | ||
| Szudoczky, Rita, Pistone, Pasquale. 2018. Coordination of Tax Laws and Tax Policies in the EU . In: Introduction to European Tax Law on Direct Taxation, 5th edition , Hrsg. M. Lang, P. Pistone, J. Schuch, C. Staringer, 35-60. Wien: Linde. | (Details) | ||
| Szudoczky, Rita. 2018. Exit Tax. In: The EU Common Consolidated Corporate Tax Base, Critical Analysis, Hrsg. Dennis Weber, Jan van de Streek , 111-121. Amsterdam: Wolters Kluwer/Law & Business. | (Details) | ||
| 2016 | Szudoczky, Rita. 2016. Double taxation relief, transfer pricing adjustments and State aid law: Comment. In: State Aid Law and Business Taxation, Hrsg. I. Richelle, W. Schön, E.Traversa , 163-184. Berlin Heidelberg: Springer Verlag. | (Details) | |
| Szudoczky, Rita. 2016. Hungary: Berlington Hungary (C-98/14). In: ECJ - Recent Developments in Direct Taxation 2015, Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck, 83-97. Vienna: Linde Verlag. | (Details) | ||
| Szudoczky, Rita and Koch, Petra. 2016. Limitation on Benefits: "Qualified Persons" - Article X(1) and (2) of the OECD Model. In: Base erosion and profit shifting: the proposals to revise the OECD Model Convention, Hrsg. Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer , S. 219-245. Vienna: Linde Verlag. | (Details) | ||
| Szudoczky, Rita, Pistone, Pasquale. 2016. The Coordination of Tax Policies in the EU. In: Introduction to European Tax Law on Direct Taxation, Hrsg. Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, S. 27-51. Vienna: Linde Verlag. | (Details) | ||
| 2015 | Szudoczky, Rita. 2015. Hungary: Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi Hungary (C-654/13). In: ECJ - Recent Developments in Direct Taxation 2014, Hrsg. Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck , S. 65-87. Austria: Linde Verlag. | (Details) |
Paper presented at an academic conference or symposium
| 2020 | Szudoczky, Rita. 2020. EU State Aid and Tax Rulings, EU and the Digitalized Economy. IFA/EU Panel - IFA 2020 Virtual Congress, Virtual, Austria, 16.11.2020 - 25.11.2020. | (Details) | |
| Szudoczky, Rita, Karolyi, Balazs. 2020. Hungarian Cases: Vodafone (C-75/18), Tesco (C-323/18), Google Ireland (C-482/18), Commission v Hungary (C-596/19 P). Conference - Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, Vienna, Austria, 20.11.2020 - 21.11.2020. | (Details) | ||
| 2019 | Szudoczky, Rita, Karolyi, Balazs. 2019. Associated Enterprises (Art 9 OECD Model), Hungarian Cases: Budapest Capital Administration and Labour Court, case no. 14.K.32.030/2016/30. Conference: "Tax Treaty Case Law Around the Globe" Vienna, Österreich, 24.05. | (Details) | |
| Szudoczky, Rita, Karolyi, Balazs. 2019. Hungarian Cases, C-75/18 Vodafone, C-482/18 Google Ireland, C-323/18 Tesco-Global Áruházak. Conference: "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, Vienna, Österreich, 22.11. | (Details) | ||
| Szudoczky, Rita, Karolyi, Balazs. 2019. Hungarian Cases, Constitutional Court, case no. 31/2017. (XII.6.). Conference: "Tax Treaty Case Law Around the Globe" Vienna, Österreich, 25.05. | (Details) | ||
| Szudoczky, Rita. 2019. The Role of General Principles in International Tax Coordination: Substance Requirement as a General Principle. Research Seminar at FAU-SIT Nuremberg, Nuremberg, Germany, 07.11.2019 - 07.11.2019. | (Details) | ||
| 2018 | Szudoczky, Rita. 2018. Hungarian Cases: Vodafone (C-75/18), Tesco-Global (C-323/18). Recent and Pending Cases at the CJEU on Direct Taxation , Vienna, Austria, 8.11-10.11. | (Details) | |
| Szudoczky, Rita, Ramharter, Lisa Maria. 2018. Limitation on Benefits Clauses: Limiting the Entitlement to Treaty Benefits. 25th Viennese Symposium on International Tax Law, Vienna, Austria, 22.06. | (Details) | ||
| Szudoczky, Rita, Blum, Daniel. 2018. Obligations of MLI Signatories with Respect to their CTA. 13th GREIT Conference "Multilateralism and International Tax Law" Lisbon, Portugal, 18.06-19.06. | (Details) | ||
| 2017 | Szudoczky, Rita. 2017. Exit Tax. The return of the CC(C)TB: First critical analysis, Amsterdam, Netherlands, 27.01-28.01. | (Details) | |
| Szudoczky, Rita, Brokelind, Cécile. 2017. The Anti-Tax Avoidance Directive: Focus on Exit and Hybrid Provisions. THE GREIT LISBON SUMMER COURSE, Lisbon, Portugal, 19.06-23.06. | (Details) | ||
| 2015 | Szudoczky, Rita, Brokelind, Cecile . 2015. Avoidance, Aggressive Tax Planning and the EU Directives. THE GREIT LISBON SUMMER, Lisbon, Portugal, 22.06.-26.06. | (Details) | |
| Szudoczky, Rita. 2015. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law - Comment. Invitation Seminar - State Aid Law and Business Taxation: selected issues, Brussels, Belgium, 05.11.-06.11. | (Details) | ||
| Szudoczky, Rita. 2015. Fiscal State Aid: Selectivity and Attribution of Aid. Influence of EU Law, ACTL, Kromann Reumert Conference, Copenhagen, Denmark, 02.10. | (Details) | ||
| Szudoczky, Rita. 2015. Hungary: Berlington Hungary (C-98/14). Recent and Pending Cases at the CJEU on Direct Taxation, Vienna , Austria, 19.11.-21.11. | (Details) | ||
| Szudoczky, Rita, Koch, Petra. 2015. Limitation on Benefits: "Qualified Persons" . 22nd VIENNESE SYMPOSIUM ON INTERNATIONAL TAX LAW, Vienna, Austria, 19.06. | (Details) | ||
| Szudoczky, Rita. 2015. Seminar F - State aid review as a means to combat agressive tax planning. IFA 69th Annual Congress, Basel, Switzerland, 30.08-03.09. | (Details) | ||
| Szudoczky, Rita. 2015. The cases of Amazon, Fiat, Starbucks, and Apple, and the latest in the Belgian ‘excessive profit’ case. State Aid, Tax, and the Notion of Selective Advantage, CLF Conference, Brussels, Belgium, 26.03. | (Details) | ||
| Szudoczky, Rita. 2015. The influence of the EU State Aid provisions on Transfer Pricing APAs. The Influence of EU State Aid Provisions on Tax Rulings, Transfer Pricing (APA), Mismatches and the BEPS Discussion, University of Amsterdam, ACTL Conference , Amsterdam, Netherlands, 09.01. | (Details) | ||
| Szudoczky, Rita. 2015. The Relationship of Different Sources of EU Law - Lessons for the Field of Taxation. Third Junior Tax Scholars Conference, Universite Paris 1 Pantheon Sorbonne, Paris, France, 18.06. | (Details) | ||
| 2014 | Szudoczky, Rita. 2014. Hungarian Cases: Hervis (C-385/12), Delphi Hungary (C-654/13), Berlington Hungary (C-98/14). Recent and Pending Cases at the ECJ on Direct Taxation, Wien, Austria, 20.11.-22.11. | (Details) |
Magazine/newspaper article
| 2020 | Szudoczky, Rita, Karolyi, Balazs. 2020. To Admit, or Not to Admit, That Is the Question – The CJEU’s Controversial Stance on the Admissibility of State Aid Questions in Preliminary Ruling Procedures. Kluwer International Tax Blog, 31.03.20 | (Details) | |
| 2019 | Szudoczky, Rita, Karolyi, Balazs. 2019. Who Says a Penalty for Failing to Register for Advertisement Tax That Is Two Thousand Times Higher for Foreign Taxpayers Than the General Penalty Is Discriminatory? Kluwer International Tax Blog, 05.09.19 | (Details) |
Unpublished lecture
| 2021 | Szudoczky, Rita. 2021. Relationship between EU primary and secondary law. 13th GREIT Lisbon Summer Course, Online, 24.06.21 | (Details) | |
| Szudoczky, Rita. 2021. Relationship between primary and secondary EU law/exhaustive harmonization. UvA-IBFD LLM, EU Tax Law Advanced course, Guest lecture, Online, 31.03.21 | (Details) | ||
| 2020 | Szudoczky, Rita. 2020. The Effects of the MLI on Tax Treaties. Lecture WU LLM Program on International Tax Law, Vienna, 12.12.20 | (Details) | |
| 2019 | Szudoczky, Rita. 2019. Tax Treaties in a Post-BEPS Era. Lecture WU LLM Program on International Tax Law, Vienna, 06.12.19 | (Details) | |
| Szudoczky, Rita. 2019. Prohibition of State Aid: Its relevance for tax law, procedures and current developments. Doctorate Seminar on European Tax Law 2019, Vienna, 15.02.19 | (Details) | ||
| Szudoczky, Rita, Lang, Michael. 2019. Sources of EU law relevant for direct taxation. Doctorate Seminar on European Tax Law 2019, Vienna, 15.02.19 | (Details) | ||
| Szudoczky, Rita. 2019. Tax policy coordination in the European Union and the implementation of the BEPS project. Doctorate Seminar on European Tax Law 2019, Vienna, 15.02.19 | (Details) | ||
| Szudoczky, Rita. 2019. EU Tax Law: Overview and Current Issues. Visiting lecture series, Université Paris 1 Panthéon Sorbonne, Paris, 23.01.19 | (Details) | ||
| 2018 | Szudoczky, Rita. 2018. Tax Treaties in a Post-BEPS Era. Lecture WU LLM Program on International Tax Law, Vienna, 14.12.18 | (Details) | |
| Szudoczky, Rita. 2018. The EU's Constitutional Foundations . 10th GREIT Lisbon Summer Course, Lisbon, 19.06.18 | (Details) | ||
| Szudoczky, Rita. 2018. Fiscal State Aid and the Anti-Tax Avoidance Directives: What role for National Judges? New perspectives on Fiscal State Aid - Legitimacy and effectiveness of Fiscal State Aid Control , Tilburg, 23.02.18 | (Details) | ||
| Szudoczky, Rita. 2018. Comments on papers presented at the invitational seminar. Academic Seminar: Role and Design of Tax Treaties in a Global Integrated Economy, WU , 06.02.18 | (Details) | ||
| 2017 | Szudoczky, Rita. 2017. Tax treaties as tax planning tools in a post-BEPS era. WU LLM Program on International Tax Law, Vienna, 08.12. | (Details) | |
| Szudoczky, Rita. 2017. EU state aid issues raised by MNE structures. UvA-IBFD LLM, Amsterdam, 04.05.17 | (Details) | ||
| Miladinovic, Alexandra, Szudoczky, Rita. 2017. Introduction to State aid ¿. Fiscal State Aid and the Role of National Judges within the EU Commission`s Modernization Programme, Wien, 31.03.17 | (Details) | ||
| Szudoczky, Rita, Screpante, Mirna Solange. 2017. The Application of State Aid Law - Decisions of the EU Commission and Case Law of the EU Courts. Fiscal State Aid and the Role of National Judges within the EU Commission‘s Modernization Programme, Vienna, 31.03. | (Details) | ||
| Szudoczky, Rita. 2017. Cooperation between financial authorities within the EU: Exchange of information, recovery of tax claims. Doctorate Seminar on European Tax Law, Vienna, 18.02. | (Details) | ||
| Szudoczky, Rita. 2017. Prohibition of State aid: Current developments and implications in relations to third countries. Doctorate Seminar on European Tax Law, Vienna, 18.02. | (Details) | ||
| Szudoczky, Rita, Lang, Michael. 2017. Sources of EU law relevant for direct taxation . Doctorate Seminar on European Tax Law, Vienna, 17.02. | (Details) | ||
| 2016 | Szudoczky, Rita. 2016. The Relationship between EU Primary and Secondary Law in the field of taxation . Guest lecture , EU Tax Law LLM, Leiden University, 21.01. | (Details) | |
| Szudoczky, Rita. 2016. State aid and Taxation, Influence of State aid on rulings, transfer pricing, mismatches and patent boxes. Guest lecture, University of Amsterdam/IBFD LLM , 20.01. | (Details) | ||
| 2015 | Szudoczky, Rita. 2015. Aggressive Tax Planning - Responses at international and EU level. Guest lecture, Central European University, School of Public Policy , 11.12. | (Details) | |
| Szudoczky, Rita. 2015. The Impact of European Union Law on Taxation - Directives, Fundamental Freedoms and Non-Discrimination - International Aspects. International Tax Law Diploma Program, ICDT, Bogota, Colombia, 16.10. | (Details) | ||
| Szudoczky, Rita. 2015. Special Issues on Tax Treaty Law. Xiamen University Tax Summer School, 20-24 July 2015, Xiamen, China, 20.07. | (Details) | ||
| Szudoczky, Rita. 2015. Prohibition of State Aid: Special problems in tax matters. Doctorate Seminar on European Tax Law, Wien, 14.02. | (Details) | ||
| Lang, Michael, Szudoczky, Rita. 2015. Institutions and legal sources of EU Law relevant for Direct Taxation. Doctorate Seminar on European Tax Law, Wien, 13.02. | (Details) | ||
| Szudoczky, Rita. 2015. The Case Law of the CJEU on Direct Taxation . International Tax Centre Leiden - EU Tax Law, 9-10 February 2015 , Leiden, The Netherlands, 09.02. | (Details) | ||
| Szudoczky, Rita. 2015. Parent-Subsidiary Directive - Basics and new developments. ACTL Winter Course on European Tax law, Amsterdam, Netherlands, 30.01. | (Details) | ||
| Szudoczky, Rita. 2015. The concept of Permanent establishment. ACTL Winter Course on International Tax law, UvA,, Amsterdam, Netherlands, 22.01. | (Details) | ||
| 2014 | Szudoczky, Rita. 2014. El Impacto de la ley comunitaria en la tributación dentro de la Unión Europea: sistemas/directivas/ precios de transferencia/ competencia fiscal perjudicial y No discriminación- Perspectiva Internacional. International Tax Law Diploma Program, ICDT, Bogota, Colombia, 29.11. | (Details) |