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Rita Szudoczky

Assist.Prof. Dr. Rita Szudoczky
Telephone:
+43 1 31336 6112
Email:
Contact information and photo taken from and editable at WU Directory.

CV

No curriculum entries found.

Researcher Identifier

    No researcher identifier found.

Awards and Honors

2018
2017 WU Re­search Award
2016
EStAL PhD Award 2016
2015
Sorbonne Tax Law Thesis Award 2014

Classifications

    No classifications found.

Expertise

    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

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

2019 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, 7th Student edition, Hrsg. P.J. Wattel, O. Marres, H. Vermeulen, 9-22. 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, Seventh Edition, Extended version, Hrsg. P.J. Wattel, O. Marres, H. Vermeulen, 11-38. 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

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)

Unpublished lecture

2018 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)
  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)

Projects

2017
Fiscal State Aid and the Role of National Judges (2017-2018) (Details)
2015
Multilateral Instrument (2015-2015) (Details)