Bettina Spilker

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Bettina Spilker (* 1978 in Munich ) is a German law scholar and university professor for finance and tax law at the law faculty of the University of Vienna . Her professional focus is on corporate tax law with a focus on VAT law.

Life

Spilker studied law in Cologne , Regensburg and Lausanne (1998–2004). In 2005 she completed her dissertation at the University of Cologne . After a legal clerkship in Munich (2005–2007), she worked as a lawyer in Munich from 2007 to 2010 (national and international tax and business law). In 2008 she also worked as a research assistant at the chair for public law and tax law at the University of Regensburg and from 2009-2019 as a lecturer at the University of Augsburg . In 2010 Spilker became an academic adviser at the chair for public law and tax law at the Westphalian Wilhelms University of Münster . In 2013 Spilker completed his habilitation with venia legendi in tax law and public law at the University of Münster. Between 2013 and 2017 she took on various professorships and teaching positions at universities, such as the Ruprecht-Karls-Universität Heidelberg, the University of Augsburg, the Leibnitz University of Hanover and the Westphalian Wilhelms University of Münster.

Since 2017 Spilker has been Professor of Financial Law at the Institute for Financial Law of the Juridicum of the University of Vienna.

Scientific contribution

Spilker's teaching and research activities essentially focus on tax law . Several comments concern the substantive law of direct taxes and indirect taxes , including its European, international and constitutional references.

Above all, European VAT law is one of Spilker's main research areas and is the subject of several publications and lectures.

Spilker is currently focusing on international corporate tax law, in particular the tax law challenges posed by the digital economy .

Publications

A list of Spilker's publications can be found on the homepage of the University of Vienna.

Web links

Individual evidence

  1. ↑ a b Univ.-Prof. Dr. Bettina Spilker. University of Vienna, accessed on February 3, 2020 .
  2. ↑ Curriculum Vitae, Univ.-Prof. Dr. Bettina Spilker. (PDF) University of Vienna, accessed on February 3, 2020 .
  3. ↑ Spilker, Bettina (2015). Official official investigation (1st edition, Vol. 245). Mohr Siebeck. doi: 10.1628 / 978-3-16-153868-1
  4. ↑ Invitation to the inaugural lectures of the Faculty of Law. (PDF) University of Vienna, October 10, 2018, accessed on February 3, 2020 .
  5. ↑ Spilker, Bettina. Commentary on Section 4 Paragraphs 5 to 8 EStG, in: Kirchhof / Söhn / Mellinghoff, EStG, CF Müller Verlag.
  6. ↑ Spilker, Bettina. online commentary on the EStG, in: Kirchhof / Ratschow, EStG, Section 1, Paragraphs 1 and 2 and Section 21 EStG, Beck-OK. as well as Beck's tax comments, Blue Row, Kirchhof / Ratschow, EStG (1st edition planned for 2020).
  7. ↑ Spilker, Bettina (2019). in: Weymüller, UStG, §§ 4 No. 9,12,14-16, § 12 Abs. 2 No. 6, § 13b UStG, UStG, Beck-OK (online commentary on the UStG). Beck's tax comments, Blue Series, Weymüller, UStG, 2nd edition 2019.
  8. ↑ Spilker, Bettina (2019). VAT assessment basis for exchange - common value, partial value or subjective value? in: Law of the Economy (öRdW), pp. 411–415.
  9. ↑ Spilker, Bettina (2019). VAT fraud - no way out? Vienna Law Inauguration Lectures, Manz Verlag, Vienna, Volume 4, pp. 85-99.
  10. ↑ Spilker, Bettina (2019). Digital tax on online advertising, The Group 2019, p. 385.
  11. ↑ Spilker, Bettina (2019). Sales tax tightening for online companies - currently in Austria, pending in Germany, sales tax review 2019, p. 729.
  12. ↑ List of publications by Univ.-Prof. Dr. Bettina Spilker. (PDF) University of Vienna, accessed on February 3, 2020 .
personal data
SURNAME Spilker, Bettina
BRIEF DESCRIPTION Austrian university professor
DATE OF BIRTH 1978
PLACE OF BIRTH Munich