Consulting Focus
and Areas of Engagement
Here I outline how my academic expertise and professional experience translate into consulting work for public institutions, international organisations, and private-sector stakeholders.
My approach connects doctrinal depth with comparative analysis and hands-on experience from advising on EU VAT/GST, tax administration, and cross-border regulatory questions.
Across all engagements, I aim to support evidence-based decision-making, ensure legal coherence, and help design tax systems that remain administrable, fair, and future-proof.
The areas below provide an overview of the topics in which I regularly offer expert input - from VAT/GST implementation and international cooperation to environmental tax policy, digitalisation and rule-of-law questions in EU tax legislation. These categories link to publications, policy studies and projects in which I explore these issues in greater detail.
→ If your institution, policy unit, or project team is working on related challenges, I am always open to discussing how I might support your work.
About me
I hold a Dr. iur. (with honours) from the University of Vienna, where I wrote my doctoral thesis on the principle of the prohibition of abuse in EU tax law.
I am also a Certified Tax Advisor (Austrian Chamber of Tax Advisors and Auditors) and hold the Advanced Professional Certificate in VAT/GST (IBFD).
I speak German (native), English (C2), Czech (C1), and French (B2) — with some Italian and Slovak for good measure.
Outside of work, I enjoy running, hiking, theatre, and classical music.
Core Consulting Areas
VAT/GST Law and Administration
I advise on the interpretation, implementation and reform of EU VAT law, including
- cross-border administrative cooperation,
- VAT grouping and fixed establishments,
- practical implications of VAT in the Digital Age (ViDA), and
- the design and effectiveness of procedural frameworks.
My expertise builds on extensive academic work, international teaching, and consulting contributions - most recently to a European Commission study on VAT beyond ViDA
Environmental and Sustainability-Oriented Tax Measures
Drawing on my peer-reviewed research on environmental VAT policies, I support institutions in evaluating:
- the effectiveness and legality of differentiated VAT rates,
- state-aid constraints on environmental incentives, and
- the role of consumption taxes in achieving climate and sustainability objectives (including SDG-aligned measures).
Tax Administration, Procedural Autonomy, and the Rule of Law
I analyse and advise on
- the division of competences between EU and national authorities,
- the design of enforcement mechanisms, and
- procedural safeguards affecting taxpayers and administrations.
My insights derive from ongoing research on VAT procedural autonomy (FWF Schrödinger Fellowship) and numerous contributions to policy debates across Europe.
Global Tax Governance and OECD–EU Interactions
I support organisations in navigating the evolving global tax landscape by
- assessing the influence of OECD standards on EU and national tax law,
- examining potential conflicts or overlaps, and
- proposing approaches that enhance transparency, legitimacy and coherence.
Digitalisation and Tax Policy
I advise on legal and strategic implications of
- the taxation of the digital economy,
- digital reporting and compliance systems,
- soft-law instruments in EU tax governance, and
- technology-driven shifts in tax administration.
Tax Equity, Distributional Impacts, and Social Policy Linkages
Complementing doctrinal expertise with a broader policy perspective, I work on
- the distributive effects of VAT/GST systems,
- the interaction between tax measures and social policy, and
- gender- and vulnerability-sensitive approaches to tax design.
How I Work with Institutions and Teams
In consulting engagements, I provide:
- Legal and policy analysis tailored to institutional needs
- Comparative studies drawing on EU, OECD and international frameworks
- Structured assessments and reform options for legislation or administration
- Workshops and expert briefings for teams, ministries, agencies or research units
- Support for interdisciplinary or empirical projects, including conceptual design
My goal is to contribute clarity, methodological rigour and a principle-based understanding to complex tax questions—always with a view to practical feasibility and long-term coherence.
