MPI TAX

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Areas of Interest

Tax Law

Academic Résumé

  • Studies of Law at the University of Trier (First German State Examination in Law, 2018) and at the University of Lorraine in Nancy (Licence de droit, 2015); Research Assistant (2015-2018) and Research Associate (2018) at the University of Trier.
  • Practical Legal Training (‘Referendariat’) in Trier with stages in the Cabinet of the German judge Thomas von Danwitz at the Court of Justice of the European Union and at the German Federal Fiscal Court; Second German State Examination in Law (2020).
  • Research Fellow at the Institute for Tax Law and Public Finance since September 2020.

Academic Prizes / Honours

  • Friedrich Naumann Foundation for Freedom: Scholarship (2012-2018).
  • Academic Prize of the Alumni of the MPI Tax Law and Public Finance.

Current Publications:

Lauer, Sarah: Review of: G. Bachelier: L´interprétation juridictionnelle de la loi fiscal (Revue de droit fiscal 74/2022, No. 5, 23–30). In: StuW, 2022, Volume 99, Nr. 3, p. 272 - 273.
Lauer, Sarah: Review of A. Kallergis 'La participation de personnes privées aux activités régaliennes: Le cas du recouvrement de l´impôt' (Revue Française de Droit Administratif 37/2021, No. 6, 1129-1150). In: StuW, 2022, Volume 99, Nr. 1, p. 101 - 102.
Lauer, Sarah / Striefler, F.: Germany. In: Maisto, G. (ed.): Taxation of Interest under Domestic Law, EU Law and Tax Treaties. Amsterdam, IBFD, 2022, p. 607 - 658. (EC and International Tax Law Series 19).
Lauer, Sarah: Der persönliche Anwendungsbereich der Körperschaftsteueroption – Ist eine Erweiterung geboten?. In: Ubg, 2021, p. 548 - 555.
Lauer, Sarah: Rezension von: A. Maitrot de la Motte: Les limites du principe constitutionnel d´égalité corrélative (Revue de droit fiscal 20/2020, 3-6). In: StuW, 2020, Volume 97, Nr. 4, p. 381.