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- Prof. Dr. Dr. h. c. Wolfgang Schön
- Gabriele Auer
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PD Dr. Caroline Heber, MTax (Sydney)
Senior Research Fellow
Phone:
+49-89-24246-5334
Fax: +49-89-24246-523
Mail:
caroline.heber@tax.mpg.de
Room: M8.614.5

Areas of Interest:
German, Austrian and International Tax Law, Constitutional Law, European Law and International Law
Academic Résumé:
Law studies at the Karl-Franzens-University of Graz, Austria; Dr. iur (June 2012); postgraduate studies at the University of Sydney, MTax Syd (July 2013).
Research Assistant and Lecturer in Law at the Karl-Franzens-University of Graz, Austria (2010-2012); Research Assistant at the Ross Parsons Centre, University of Sydney, Australia (2013); since October 2013 Senior Research Assistant at the Max Planck Institute for Tax Law and Public Finance and Lecturer at the Ludwig-Maximilians-Universität München. Since February 2015 Post Doctoral Research Associate at the Institute for Austrian and International Tax Law, WU Vienna. Emile Noël Fellow at the Jean Monnet Center for International and Regional Economic Law & Justice, NYU (winter term 2017).
Academic Prizes / Honours / Memberships etc.:
Memberships:
International Fiscal Association (IFA)
Young IFA Network (YIN)
Australasian Tax Teacher Association (ATTA)
Prizes:
Maurice Lauré Prize 2014 - Honorable Mention (Dissertation)
Derivatives and Financial Instruments Award 2014
Dr. Maria Schaumayer Award 2012 (Doctoral Thesis)
GRAWE High Potential Award (Doctoral Thesis)
Beste of Rewi – 5th place at the graduates-ranking 2009/2010 at the Karl-Franzens-University Graz, Austria
Scholarships:
Sydney Law School Foundation International Scholarship (2012)
Scholarship from the Federation of Industry for postgraduate studies (2012-2013)
Scholarship for the Doctoral Program of Law from the Karl-Franzens-University of Graz, Austria (awarded for students with excellent performance)
Scholarship for the Master Program of Law from the Karl-Franzens-University of Graz, Austria (2007-2009 awarded for students with excellent performance)
Wolfgang Gassner Science Prize (scholarship for attending the 2013 IFA congress)
Current Publications:
Das Buch basiert auf einem für das Bundesministerium der Finanzen erstellten Gutachten.
Lectures:
24.06.20 | Interest Limitation Rules in Light of Constitutional Law |
Speaker: Heber, Caroline | |
Location | 12th GREIT Summer Course, CIDEEFF, via Zoom |
Language | English |
10.12.19 | The Decision-making Process: Unanimity, Majority and Enhanced Cooperation |
Speaker: Heber, Caroline | |
Location | The Future of EU Tax Harmonisation, Brussels |
Language | English |
05.12.19 | Europäische Steuergesetzgebung zwischen Einstimmigkeit, Mehrheitsentscheidung und differenzierter Integration |
Speaker: Heber, Caroline | |
Location | MPI Brownbag Lunch, Munich |
Language | Deutsch |
18.11.19 | Comment on: The Power to Get it Wrong in State Aid Law by Stephen Daly |
Speaker: Heber, Caroline | |
Location | 5th Max Planck European Postdoctoral Conference on Tax Law, Munich |
Language | English |
19.10.19 | Comment on: Implementation of European Case Law, “Reemtsma Claim” as an Example Case by K. Suabedissen |
Speaker: Heber, Caroline | |
Location | Annual MPI-Alumni Conference, Munich |
Language | English |
03.07.18 | Anzeigepflichten von Steuergestaltungen |
Speaker: Heber, Caroline | |
Location | Diskussionsveranstaltung der Young IFA Network-Sektion Berlin-Brandenburg, Berlin |
Language | Deutsch |
13.06.18 | Anzeigepflicht für Steuergestaltungsmodelle |
Speaker: Heber, Caroline | |
Location | Steuersymposium der Deutschen Kreditwirtschaft, Berlin |
Language | Deutsch |
04.05.18 | The Impact of Tax Regimes on Wealth Concentration |
Speaker: Heber, Caroline | |
Location | Changing Justification of Wealth, Institute for Human Science, Vienna |
Language | English |
17.04.18 | Removing VAT, Customs and other Barriers to the BRI |
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Location | International Tax Forum on The Belt and Road Initiative (BRI), WU Vienna |
Language | English |
01.02.18 | Enhanced Cooperation: An Undervalued Form of Differentiated Integration? |
Speaker: Heber, Caroline | |
Location | Logiques de différenciationde l’intégration européenne, Strasbourg |
Language | English |
26.01.18 | Panel Discussion: VAT Action Plan |
Speaker: Heber, Caroline | |
Location | Prague |
Language | English |
15.01.18 | Comment on: The Single Tax Principle by Elizabeth Gíl Garcia |
Speaker: Heber, Caroline | |
Location | Munich |
Language | English |
13.01.18 | Deductions in VAT Law - Recent Case Law of the CJEU |
Speaker: Heber, Caroline | |
Location | WU Vienna |
Language | English |
03.10.17 | Enhanced Cooperation Procedure and European Tax Law |
Speaker: Heber, Caroline | |
Location | Emile Noël Fellows Forum, New York |
Language | Englisch |
12.07.17 | Die Kompetenzverteilung im Rahmen der Austrittsverhandlungen nach Art. 50 EUV |
Speaker: Heber, Caroline | |
Location | Kuratoriumssitzung, München |
Language | Deutsch |
20.03.17 | Anzeigepflicht von Steuergestaltungen - Diskussionsveranstaltung BDI und DStV |
Speaker: Heber, Caroline | |
Location | Berlin |
Language | Deutsch |
12.01.17 | Comment on: VAT-grouping |
Speaker: Heber, Caroline | |
Location | Court of Justice of the European Union: Recent VAT Case, WU Vienna |
Language | English |
12.01.17 | Comment on: Recent CJEU Case Law on Public Bodies |
Speaker: Heber, Caroline | |
Location | Court of Justice of the European Union: Recent VAT Case, WU Vienna |
Language | English |
12.01.17 | The role of the CJEU in infringement proceedings: approach and methods used, differences to preliminary rulings |
Vorbereitet mit: Gregor Maderbacher Speaker: Heber, Caroline |
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Location | Court of Justice of the European Union: Recent VAT Case, WU Vienna |
Language | English |
29.11.16 | Enhanced Cooperation Procedure and European Tax Law |
Location | Sydney Tax Conference, Sydney |
Language | Englisch |
28.11.16 | Comment on: Article 22: Taxation of Capital – What It Is, How It Came About by Yoshihiro Masui |
Location | Sydney Tax Conference, Sydney |
Language | Englisch |
12.11.16 | Comment on: Media-for-Equity Transactions – Accounting and Tax Implications by Stefan Mayer und Gunther Wagner |
Location | Annual MPI-Alumni Conference, Munich |
Language | Deutsch |
11.11.16 | Spenden und Sponsoring im Umsatzsteuerrecht |
Location | 16. Hamburger Tage des Stiftungs- und Non-Profitrechts, Hamburg |
Language | Deutsch |
09.11.16 | VAT-Update |
Location | Henkel Global Tax Campus 2016, WU Vienna |
Language | Englisch |
28.07.16 | Kompetenzgrundlage und Richtliniensperrwirkung |
Location | Staff-Retreat, München |
Language | Deutsch |
16.11.15 | Comment on: Taxation of Non-Residents by Daniel Blum |
Location | 3rd Max Planck European Postdoctoral Conference on Tax Law, Munich |
Language | Englisch |
05.03.15 | Forschungseinrichtungen und ihre Kooperationen im System der Mehrwertsteuer |
Location | MPI Brownbag Lunch, Munich |
Language | German |
17.02.15 | Comment on: Introduction of AOA into Japanese domestic law by Yoshihiro Masui |
Location | Sydney-Tokyo Conference, Tokyo |
Language | English |
27.11.14 | Verrechnungspreise und Konzernumlagen in der Umsatzsteuer |
Location | 2. Umsatzsteuer Konferenz, München |
Language | German |
11.11.14 | Mehrwertsteuerrechtliche Behandlung von Forschungskooperationen |
gemeinsam mit S. Dust |
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Location | Freiburger Arbeitstagung, Freiburg |
Language | German |
08.11.14 | Comment on: Esperanza Buitrago, Taxpayers rights: fresh hopes or old concerns? |
Location | Alumni of the Max Planck Institute for Tax Law and Public Finance – fourth annual meeting |
Language | English |
29.09.14 | Research Institutes in the scope of VAT |
Location | Europäische Kommission, Brüssel |
Language | English |
29.07.14 | European Financial Transaction Tax – Scope and Interplay with European Market Regulation |
gemeinsam mit C. Sternberg | |
Location | ZEW Research Seminar, Mannheim |
Language | English |
04.07.14 | Umsatzsteuerrechtliche Behandlung von Forschungskooperationen |
Location | Diskussionsforum, Bundesministerium für Finanzen, Berlin |
Language | Deutsch |
22.05.14 | Enhanced Cooperation Procedure and Tax Law |
Location | IBFD Postdoctoral International Tax Forum (PITF), Amsterdam, Niederlande |
Language | English |
20.03.14 | Der außerbörsliche Derivatemarkt im Lichte der EMIR-Clearing-Pflicht und der Finanztransaktionssteuer |
gemeinsam mit C. Sternberg | |
Location | Brownbag-Lunch, München |
17.02.14 | OTC Derivatives in the light of EMIR Clearing Obligations and the FTT |
gemeinsam mit C. Sternberg | |
Location | IBFD FTT Confence, Madrid |
Language | English |
25.11.13 | Comment on: Juan Benito Gallego López, OTC Derivatives and the European Financial Transaction Tax: Open Issues |
Location | 2nd Max Planck European Postdoctoral Conference on Tax Law, Munich |
Language | English |
21.01.13 | The OECD Enhanced Relationship Model and its Improvements towards an International Dialogue between Revenue Bodies |
Location | Australasian Tax Teacher Association (ATTA) Conference 2013, Auckland |
Language | English |
05.05.12 | Rechtskraftdurchbrechung |
gemeinsam mit Univ.-Prof. Dr. Tina Ehrke-Rabel | |
Location | Internationales Umsatzsteuer Seminar, Linz |
Language | Deutsch |
25.01.12 | Vorsteuerabzug bei juristischen Personen |
Location | Umsatzsteuertagung 2012, Graz |
Language | Deutsch |
13.05.11 | Umsatzsteuerliche Fragen im Zusammenhang mit der Gründung und dem Neueintritt von Gesellschaftern in Personen- und Kapitalgesellschaften |
Location | Steuerrechtstag 2011, Krems |
Language | Deutsch |
28.04.11 | Umsatzsteuer bei Gesellschaftsgründung mit einem besonderen Augenmerk auf Sacheinlagen |
Location | Internationales Umsatzsteuer Seminar, Münster |
Language | Deutsch |
Courses:
28.04.20 - 21.07.20 | Europäisches Steuerrecht |
SS 2020 Di, 16 – 18 Uhr |
EU Tax Law: An Introduction (Link) |
Location | Online Vorlesung |
Language | Deutsch |
09.04.18 - 09.07.18 | Europäisches Steuerrecht |
SS 2018 Montag 12:15 - 13:45 |
Speaker: Heber, Caroline |
Location | LMU München |
Language | Deutsch |
14.03.18 - 06.06.18 | Grundkurs Steuerrecht |
SS 2018 |
https://www.wu.ac.at/taxlaw/teaching/courses/bachelorstudien/gk-steuerrecht/ Speaker: Heber, Caroline |
Location | WU Wien |
Language | Detusch |
24.04.17 - 24.07.17 | Examinatorium im Steuerrecht |
SS 2017 Fr, 14 - 17 Uhr (c.t.) |
Speaker: Dürrschmidt, Daniel / Heber, Caroline / Becker, Johannes |
Location | LMU München - Ludwigstr. 28, RG - 024 |
Language | Deutsch |
24.04.17 - 24.07.17 | Europäisches Steuerrecht |
SS 2017 Mo, 12 - 13:30 Uhr (s.t.) |
Speaker: Heber, Caroline |
Location | LMU München - Hauptgebäude Raum A 119 |
Language | Deutsch |
08.03.17 - 14.06.17 | Grundkurs Steuerrecht |
SS 2017 |
https://www.wu.ac.at/taxlaw/teaching/courses/bachelorstudien/gk-steuerrecht/ Speaker: Heber, Caroline |
Location | WU Wien |
Language | Deutsch |
17.10.16 - 11.02.17 | Examinatorium im Steuerrecht |
Speaker: Heber, Caroline / Dürrschmidt, Daniel / Becker, Johannes / Bach, Nina | |
Location | LMU München |
Language | Deutsch |
18.04.16 - 30.07.16 | Examinatorium im Steuerrecht |
Speaker: Heber, Caroline / Dürrschmidt, Daniel / Becker, Johannes | |
Language | Deutsch |
01.03.16 - 15.06.16 | Grundkurs Steuerrecht |
SS 2016 |
Speaker: Heber, Caroline |
Location | WU Wien, Austria |
19.10.15 - 13.02.16 | Examinatorium im Steuerrecht |
Speaker: Heber, Caroline / Dürrschmidt, Daniel / Becker, Johannes | |
Location | LMU München |
Language | Deutsch |
20.04.15 - 31.07.15 | Examinatorium im Steuerrecht |
Location | LMU München |
Language | Deutsch |