Research Focus
and Areas of Expertise

Here I outline the main themes that shape my research, teaching, and policy engagement. My work brings together doctrinal analysis, comparative perspectives, and practical insights from advising on complex tax matters. Across these fields, I examine how tax systems can remain effective, fair, and coherent in an increasingly interconnected legal and economic environment.

The focus areas below provide an overview of the legal and policy questions I work on – from VAT/GST law and tax procedure to global tax governance and the interaction between tax and non-tax policies. Each category links to publications and projects in which these questions are explored in depth.

If your institution, project team, or research group is working on related issues, I am always open to exchanging ideas and exploring potential collaborations.

Discuss a Collaboration
SG-Law-Gouverment-Policy

Primary Domains of
My Research and Analysis

VAT/GST law

  • Using real-time technology to make the VAT/GST (more) progressive
  • Principled allocation of procedural competences in EU VAT law
  • Designing VAT/GST law to promote sustainable business and consumption
  • Measures in the VAT/GST in times of crisis
  • VAT/GST in groups of corporations – treatment of holding companies, VAT/GST grouping, supplies between head offices and fixed establishments/GST branches, transfer pricing and VAT/GST law, supply relationships
  • VAT in the Digital Age (ViDA) in EU VAT
  • Public bodies under the EU VAT and the Australian GST
  • Intersections between VAT/GST law and income tax law
  • Soft law and VAT/GST law

Tax procedural law

  • Administration of the VAT/GST
  • Cross-border procedures in EU VAT (including one stop shop (OSS) schemes)
  • Cross-border administrative cooperation in tax law
  • ‘Progressive’ tax procedure
  • The influence of OECD standards on the exchange of tax information in the EU
  • EU legislative standards for VAT procedural law in the Member States

Non-tax policies in tax law

  • Redistributive justice in the tax and broader fiscal system
  • Greening of EU and national tax laws
  • Cross-border administrative cooperation and UN SDG 16
  • Personal income tax and abusive relationships
  • Non-tax policies and EU state aid law

Taxes in the broader fiscal system

  • VAT/GST collection and revenue distribution in federal jurisdictions
  • Tax-based Member State contributions to finance the EU’s spending

BEPS/tax avoidance/tax fraud

  • OECD policies concerning ‘harmful’ tax competition and BEPS
  • The EU understanding of abuse of law in tax
  • The Anti-Tax Avoidance Directive (ATAD) and its implementation in Austria
  • General and special anti-avoidance rules (including interest limitation rules, controlled foreign company rules, and hybrid mismatches rules)
  • Exit taxation
  • Tax avoidance and tax fraud in EU VAT law
  • Relationship between OECD standards and OECD-inspired EU tax law

Global tax governance

  • The EU blacklist and its relation to other measures against ‘uncooperative’ tax jurisdictions
  • The EU’s and OECD’s approaches to promoting tax good governance
  • The OECD’s role in developing standards in VAT/GST law

Methods in tax legal scholarship

  • Historical research in tax law
  • Cultural comparative law in tax law
List of Publications
Dr-Stefanie-Geringer-VAT-Expert-GST-Research-and-Education

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.

More about me

Publications
Organised by Focus Area

VAT/GST law

The following publications relate to value added tax (VAT) and goods and services tax (GST), with a particular focus on environmental differentiation, group taxation, VAT in crises, the Digital Age (ViDA), and interactions with other areas of law.

2025

  • S Geringer, ‘Should the Green End Justify All Means? A Critical Analysis of Recent Environmental Measures in EU VAT Law through the Lens of Equality’ (2025) 50(3) European Law Review 259–272.
  • S Geringer, ‘Änderungen in der EU-Mehrwertsteuer durch VAT in the Digital Age (ViDA)’ (2025) 21(4) taxlex 108–112.
  • S Geringer, ‘„Echte“ USt-Befreiung für Verhütungsmittel und Damenhygieneprodukte’ (2025) 21(7/8) taxlex 223–225.
  • S Geringer, ‘Extraterritoriale Effekte der Mehrwertsteuergruppe’ (2025) 21(1) taxlex 23–26.
  • S Geringer, ‘Ist es Zeit für eine Konsolidierung des harmonisierten MwSt-Verfahrensrechts?’ (2025) 21(6) taxlex 178–182.
  • S Geringer, ‘The Deceptive Appeal of the Harmonisation and Centralisation of VAT/GST Administration’ (submitted 2025).

2024

  • S Geringer, ‘Ein- und Mehrzweck-Gutscheine im mehrstufigen Vertrieb’ (2024) 84(12) Österreichische Steuer-Zeitung 338–343.
  • S Geringer, ‘Bewertungsrechtliche Optimierungspotenziale zur Schaffung von Anreizen für den Ausbau von Photovoltaikanlagen’ (2024) 20(2) taxlex 64–67.
  • S Geringer, ‘Reconciling environmental VAT differentiations with EU state aid law’ (2024) 33(1) EC Tax Review 8–18.
  • S Geringer, ‘Analysis: “A Rose by any other Name would smell as sweet: the VAT Treatment of the charging of electric Vehicles following Digital Charging Solutions (C-60/23)”’, EU Law Live Blog, 20 November 2024.

2023

  • S Geringer, ‘Die Zukunft der umsatzsteuerlichen Organschaft im Licht der EuGH-Entscheidungen in den Rs Norddeutsche Gesellschaft für Diakonie und Finanzamt T gegen S’ (2023) 83(1/2) Österreichische Steuer-Zeitung 15–21.
  • S Geringer, ‘Differenzbesteuerung in grenzüberschreitenden Sachverhalten mit einem Wiederverkäufer – Status quo und mögliche Änderungen aufgrund der ViDA-Initiative’ (2023) 83(20) Österreichische Steuer-Zeitung 568–572.
  • S Geringer, ‘VAT and Environmental Policy: Possible Restrictions under State Aid Law and Questions of Effectiveness’, in proceedings of the Symposium on ‘Sustainable Transformation of Corporate Taxation in Switzerland’, University of St. Gallen (2023).
  • S Geringer, ‘VAT in Times of Crisis’, IBFD Postdoctoral International Tax Forum (PITF), 30 January 2023.
  • S Geringer and M Holzer, ‘Krypto-Assets und Umsatzsteuer’ in S Kirchmayr-Schliesselberger et al (eds), Handbuch Besteuerung von Kryptowährungen (Facultas 2023) 229–258.
  • S Geringer and R Haller, ‘(Keine) Steuerschuld kraft Rechnungslegung – Bedeutende Änderungen bei USt-Korrekturen’ (2023) 98(17) Steuer- und Wirtschaftskartei 726–734.
  • S Geringer, ‘GIS. VAT on a public broadcasting activity. Supply of services for consideration. Court of Justice’ (2023) Highlights & Insights on Taxation 2023/336.

2022

  • S Geringer, ‘The EU VAT Rate Reform 2022 from an Environmental Policy Perspective’ (2022) 32(1) EC Tax Review 16–25.
  • S Geringer, ‘The EU VAT Rate Reform 2022 from an Environmental Policy Perspective’, 23rd Global Conference on Environmental Taxation (GCET), University of Parma, 21–23 September 2022.
  • S Geringer, ‘Kriterien für die Vermittlung einer festen Niederlassung durch eine verbundene Gesellschaft nach der Rs Berlin Chemie A. Menarini’ (2022) 18(10) taxlex 310–315.
  • S Geringer, ‘Umsatzsteuerliche Fragen zu Hilfsgüterlieferungen im Kontext des Ukraine-Kriegs’ (2022) 18(4) taxlex 127–129.
  • S Geringer, ‘Umsatzsteuerliche Highlights des AbgÄG 2022’ (2022) 18(6) taxlex 217–223.
  • S Geringer, ‘Umsatzsteuerverzinsung gemäß § 205c BAO’ (2022) 18(11) taxlex 347–354.
  • S Geringer and R Haller, ‘Vorsteuerberichtigung auch ohne vorgelagerten Vorsteuerabzug?’ (2022) 97(20/21) Steuer- und Wirtschaftskartei 863–869.

2020

  • S Geringer, ‘Favorable treatment of electric vehicles in Austrian VAT law – a critical analysis of the status quo including a comparison with foreign VAT law’, 20th Global Conference on Environmental Taxation (GCET), Cyprus University of Technology, 25–28 September 2019 (published 2020 in the conference series).
  • S Geringer, ‘Neuerungen in der umsatzsteuerlichen Behandlung von Gutscheinen’ (2019) 15(7/8) taxlex 215–218.
  • S Geringer, ‘Umsatzsteuerliche Bemessungsgrundlage beim Tausch’ (2019) 29(7) Steuer und Wirtschaft International 352–359.

2019

  • S Geringer, ‘„Infizierung“ früherer Umsätze durch nachgelagerten Umsatzsteuerbetrug?’ (2019) 15(6) taxlex 177–179.
  • S Geringer, ‘Nachforschungspflichten bei Rechnungsmängeln in Fällen von Umsatzsteuerbetrug’ (2019) 5(1) Zeitschrift für Wirtschafts- und Finanzstrafrecht 42–46.
  • S Geringer and B Renner, ‘Ermäßigter Umsatzsteuersatz bei Dinner-Shows?’ (2019) 29(2) Steuer und Wirtschaft International 86–91.

2018

  • S Geringer, ‘Nachforschungspflichten bei Rechnungsmängeln – österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin’ (2018) 28(10) Steuer und Wirtschaft International 480–486.

Blog posts on VAT/GST

Tax procedural law

Publications relating to procedural aspects of tax law, including VAT administration, cross-border procedures, administrative cooperation, soft law, procedural autonomy and OECD–EU interactions in procedural standards.

2025

  • S Geringer, ‘Ist es Zeit für eine Konsolidierung des harmonisierten MwSt-Verfahrensrechts?’
    (2025) 21(6) taxlex 178–182.

2024

  • S Geringer, ‘Alignment of financial and tax accounting standards from a constitutional perspective’
    (2024) 34(1) Rivista di Diritto Tributario V, 1–16.
  • S Geringer, ‘Reconciling environmental VAT differentiations with EU state aid law’
    (2024) 33(1) EC Tax Review 8–18.
  • S Geringer, ‘Analysis: “A Rose by any other Name would smell as sweet: the VAT Treatment of the charging of electric Vehicles following Digital Charging Solutions (C-60/23)”’, EU Law Live Blog, 20 November 2024.

2023

  • S Geringer, ‘A change in the law or a guideline from the EU VAT Committee? Evaluating soft law instruments for clarifying EU VAT law through the lens of legitimacy’
    (2023) 52(3) Intertax 239–252.
  • S Geringer, ‘GIS. VAT on a public broadcasting activity. Supply of services for consideration.
    Court of Justice’ (2023) Highlights & Insights on Taxation 2023/336.
  • S Geringer and R Haller, ‘(Keine) Steuerschuld kraft Rechnungslegung – Bedeutende Änderungen bei USt-Korrekturen’
    (2023) 98(17) Steuer- und Wirtschaftskartei 726–734.

2022

  • S Geringer, ‘Umsatzsteuerverzinsung gemäß § 205c BAO’ (2022) 18(11) taxlex 347–354.
  • S Geringer and R Haller, ‘Vorsteuerberichtigung auch ohne vorgelagerten Vorsteuerabzug?’
    (2022) 97(20/21) Steuer- und Wirtschaftskartei 863–869.
  • S Geringer, ‘Gruppenanfragen im Kontext des DAC-Regimes: Die Rs État luxembourgeois’
    (2022) 32(6) Steuer und Wirtschaft International 296–303.

2021

  • S Geringer, ‘Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten’
    (2021) 31(2) Steuer und Wirtschaft International 415–424.
  • S Geringer, ‘Die neue Zinsschranke im unionsrechtlichen Kontext’
    (2021) 31(2) Steuer und Wirtschaft International 82–91.

2020

  • S Geringer, ‘Indizwirkung im EU-Anti-Missbrauchsregime: Die Rs X (C-135/17)’
    (2020) 16(4) taxlex 139–140.
  • S Geringer, ‘Zum Verhältnis zwischen der Anti-BEPS-Richtlinie und der Meldepflicht
    grenzüberschreitender Steuergestaltungen’ (2020) 30(2)
    Steuer und Wirtschaft International 59–66.

2019

  • S Geringer, ‘Nachforschungspflichten bei Rechnungsmängeln in Fällen von Umsatzsteuerbetrug’
    (2019) 5(1) Zeitschrift für Wirtschafts- und Finanzstrafrecht 42–46.

2018

  • S Geringer, ‘Nachforschungspflichten bei Rechnungsmängeln – österreichische Rechtsprechung
    zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin’
    (2018) 28(10) Steuer und Wirtschaft International 480–486.

Blog posts

  • S Geringer, ‘Do we still need national and EU lawmakers when we already have the OECD?’Tax Research Network Blog, 7 June 2022.

Non-tax policies in tax law

Publications on the use of tax law as a policy instrument beyond revenue raising, including environmental and climate policy, social policy, state aid control, media and digital policy, and questions of taxation, democracy and representation.

2025

  • S Geringer, ‘Should the Green End Justify All Means? A Critical Analysis of Recent Environmental
    Measures in EU VAT Law through the Lens of Equality’ (2025) 50(3)
    European Law Review 259–272.
  • S Geringer, ‘Literature Review: Taxation, Citizenship and Democracy in the 21st Century,
    Y. Lind and R. Avi-Yonah (editors), Edward Elgar, 2024’ (2025) 53(1) Intertax 107–112.

2024

  • S Geringer, ‘Reconciling environmental VAT differentiations with EU state aid law’
    (2024) 33(1) EC Tax Review 8–18.
  • S Geringer, ‘(In)congruence between Taxation, Spending, and Representation: The Ambiguous
    Character of Tax-based Contributions’ (2024) 52(8/9) Intertax 550–560.
  • S Geringer, ‘Bewertungsrechtliche Optimierungspotenziale zur Schaffung von Anreizen für den Ausbau von Photovoltaikanlagen’
    (2024) 20(2) taxlex 64–67.
  • S Geringer, ‘An EU-Based Solution to Incongruence between Taxation and Representation within the Union?’, Kluwer International Tax Blog, 17 June 2024.

2023

  • S Geringer, ‘The Future of the EU’s Financing in Times of Disruption and Recovery: Normative and Technical
    Issues of Greening the EU’s Own Resources System’ in D de Cogan, A Brassey and P Harris (eds),
    Tax Law in Times of Crisis and Recovery (Hart Publishing 2023) 247–261.
  • S Geringer, ‘VAT and Environmental Policy: Possible Restrictions under State Aid Law and Questions of Effectiveness’,
    in the proceedings of the Symposium on ‘Sustainable Transformation of Corporate Taxation in Switzerland’,
    University of St. Gallen, 4 April 2023.

2022

  • S Geringer, ‘The EU VAT Rate Reform 2022 from an Environmental Policy Perspective’
    (2023) 32(1) EC Tax Review 16–25.
  • S Geringer, ‘Die ökosoziale Steuerreform 2022’ (2022) 6(1) Der Jahresabschluss 21–24.
  • S Geringer and K Stückler, ‘Nationaler Emissionszertifikatehandel im Überblick’
    (2022) 6(2) Der Jahresabschluss 47–50.
  • S Geringer, ‘Greening the EU VAT Rate System: The Case for a Differentiated Assessment’, Kluwer International Tax Blog, 19 July 2022.

2021

  • S Geringer, ‘Accelerated depreciation and loss carry back: Income tax measures to strengthen the economy
    in times of COVID-19 in Austria’ (2021) 61(4) European Taxation 162–164.

2020

  • S Geringer, ‘Beihilfenrechtliche Aspekte der ertragsteuerlichen COVID-19-Maßnahmen’
    (2020) 95(15) Steuer- und Wirtschaftskartei 812–817.
  • S Geringer, ‘Beihilfenrechtliche Aspekte der Zweckwidmung der österreichischen Digitalsteuer
    im Vergleich zu anderen nationalen Medienförderungen’ (2020) 80(13)
    Österreichische Steuer-Zeitung 374–380.
  • S Kirchmayr and S Geringer, ‘State Aid Issues Regarding National Digital Taxes’
    (2020) 60(7) European Taxation 279–285.
  • K Stückler and S Geringer, ‘Die degressive AfA in der Unternehmens- und Steuerbilanz’
    (2020) 4(6) Der Jahresabschluss 120–123.
  • S Geringer and K Stückler, ‘Daten im Bilanzsteuerrecht’
    (2020) 80(6) Österreichische Steuer-Zeitung 149–156.
  • S Geringer and K Stückler, ‘Homeoffice im Zeitalter der COVID-19-Pandemie aus steuerlicher Sicht’
    (2020) 80(7) Österreichische Steuer-Zeitung 187–193.
  • S Geringer, ‘Unionsrechtliche Aspekte einer KESt-Befreiung nachhaltiger Investitionen’
    (2020) 13(3) BFGjournal 110–119.

2019

  • S Geringer, ‘Förderung der privaten Alters- und Pflegevorsorge in Österreich – Status quo und Reformpotenzial
    im Ertragsteuerrecht’ (2019) 79(13) Österreichische Steuer-Zeitung 333–340.
  • S Geringer and B Renner, ‘An der Weggabelung: politische Äußerungen auf Kosten der steuerlichen Gemeinnützigkeit?’
    (2019) 94(12) Steuer- und Wirtschaftskartei 577–582.

2018

  • S Geringer, ‘Vermögensverwaltung durch gemeinnützige Privatstiftungen’
    (2018) 10(3) Die Privatstiftung 120–123.
  • S Geringer and B Renner, ‘Checkliste für die Satzung gemeinnütziger Rechtsträger’
    (2018) 93(23/24) Steuer- und Wirtschaftskartei 1083–1088.

Taxes in the broader fiscal system

Publications relating to the role of taxation within wider fiscal structures, including the EU’s system of own resources, the relationship between taxation and government spending, fiscal federalism, revenue distribution, and questions of representation and justice in the fiscal system.

2025

  • S Geringer, ‘The quest for redistribution and justice in the context of the VAT or GST’ (forthcoming 2025, Tax Research Network Conference).

2024

  • S Geringer, ‘(In)congruence between Taxation, Spending, and Representation:
    The Ambiguous Character of Tax-based Contributions’
    (2024) 52(8/9) Intertax 550–560.
  • S Geringer, ‘An EU-Based Solution to Incongruence between Taxation and Representation within the Union?’, Kluwer International Tax Blog, 17 June 2024.

2023

  • S Geringer, ‘The Future of the EU’s Financing in Times of Disruption and Recovery: Normative and Technical Issues of Greening the EU’s Own Resources System’ in D de Cogan, A Brassey and P Harris (eds), Tax Law in Times of Crisis and Recovery (Hart Publishing 2023) 247–261.
  • S Kirchmayr and S Geringer, ‘An Innovative Approach to Overcoming the “Joint-Decision Trap”:
    EU Law Requirements for AVMSD-based Financial Contributions From a Tax Policy Perspective’
    (2023) 63(1) European Taxation 12–17.

2022

  • S Geringer, ‘Nationaler Emissionszertifikatehandel im Überblick’(2022) 6(2) Der Jahresabschluss 47–50.
  • S Geringer, ‘Die ökosoziale Steuerreform 2022’
    (2022) 6(1) Der Jahresabschluss 21–24.

2021

  • S Geringer, ‘Accelerated depreciation and loss carry back: Income tax measures to strengthen
    the economy in times of COVID-19 in Austria’
    (2021) 61(4) European Taxation 162–164.

2020

  • S Geringer, ‘Beihilfenrechtliche Aspekte der Zweckwidmung der österreichischen Digitalsteuer im Vergleich zu anderen nationalen Medienförderungen’ (2020) 80(13) Österreichische Steuer-Zeitung 374–380.
  • S Geringer and K Stückler, ‘Daten im Bilanzsteuerrecht’
    (2020) 80(6) Österreichische Steuer-Zeitung 149–156.
  • S Geringer and K Stückler, ‘Homeoffice im Zeitalter der COVID-19-Pandemie aus steuerlicher Sicht’
    (2020) 80(7) Österreichische Steuer-Zeitung 187–193.

2019

  • S Geringer, ‘Förderung der privaten Alters- und Pflegevorsorge in Österreich – Status quo und Reformpotenzial im Ertragsteuerrecht’
    (2019) 79(13) Österreichische Steuer-Zeitung 333–340.

2018

  • S Geringer, ‘Vermögensverwaltung durch gemeinnützige Privatstiftungen’ (2018) 10(3) Die Privatstiftung 120–123.

BEPS / tax avoidance / tax fraud

Publications focusing on abusive tax practices, anti-avoidance rules (GAAR, SAAR, ATAD), BEPS policies, harmful tax competition, hybrid mismatches, CFC rules, exit taxation, and tax fraud in VAT and direct taxation.

2025

  • S Geringer, ‘The Deceptive Appeal of the Harmonisation and Centralisation of VAT/GST Administration’
    (submitted 2025).

2023

  • S Geringer, ‘Substance test and function-risk analysis in the ATAD’s CFC rule as two sides of the same coin:
    Strengths and limits of a uniform concept of abuse’
    (2023) 60(1) Common Market Law Review 141–172.
  • S Geringer, ‘Dissemination of tax good governance standards by the EU and the OECD:
    A comparative analysis of changes in treatment and tone’
    (2023) 77(4) Bulletin for International Taxation 148–156.
  • S Geringer, ‘Ungültigkeit der DAC-6-Mitteilungspflicht zwischen (Rechtsanwalts-)Intermediären’
    (2023) 19(2) taxlex 65–67.
  • S Geringer, ‘Cabot Plastics Belgium: procurement of a fixed establishment by a legally independent entity’
    (2023) 70(4) British Tax Review 534–541.
  • S Geringer, ‘(Keine) Steuerschuld kraft Rechnungslegung – Bedeutende Änderungen bei USt-Korrekturen’
    (2023) 98(17) Steuer- und Wirtschaftskartei 726–734.

2022

  • S Geringer, ‘The EU’s uncoordinated approach to tax avoidance and tax abuse in relation to “uncooperative”
    tax jurisdictions’ (2022) 50(3) Intertax 205–217.
  • S Geringer, ‘Differing abuse concepts in double tax conventions: At what level and to what extent can equality
    be realized?’ (2022) 5(1) Nordic Journal of Law and Society 1–65 (open access).
  • S Geringer, ‘The Implementation of the ATAD by Austria’
    (2022) 50(4) Intertax 356–366.
  • S Geringer, ‘Teilkünstliche Gestaltungen im Kontext nationaler Quellenbesteuerungsregime:
    Schlussanträge in der Rs Viva Telecom Bulgaria’
    (2022) 32(2) Steuer und Wirtschaft International 94–102.

2021

  • S Geringer, ‘Defining the terms “taxpayer”, “permanent establishment” and “corporate tax” for purposes of the ATAD’
    (2021) Tax News 141–147 (open access).
  • S Geringer, ‘The CJEU’s use of the OECD Model Tax Convention Commentary: The OECD as EU legislator?’
    (SNELS 2021 conference contribution).
  • S Geringer, ‘Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten’
    (2021) 31(2) Steuer und Wirtschaft International 415–424.
  • S Geringer, ‘Die neue Zinsschranke im unionsrechtlichen Kontext’
    (2021) 31(2) Steuer und Wirtschaft International 82–91.

2020

  • S Geringer, ‘Criteria for the Application of Anti-Abuse Provisions to Holding Companies under ECJ Case Law:
    Their Significance in Interpreting and Applying ATAD Provisions’
    (2020) 60(10) European Taxation 443–450.
  • S Geringer, ‘Zum Verhältnis zwischen der Anti-BEPS-Richtlinie und der Meldepflicht
    grenzüberschreitender Steuergestaltungen’
    (2020) 30(2) Steuer und Wirtschaft International 59–66.
  • S Geringer, ‘Indizwirkung im EU-Anti-Missbrauchsregime: Die Rs X (C-135/17)’
    (2020) 16(4) taxlex 139–140.
  • S Geringer, ‘Niedrigbesteuerung und Hinzurechnung bei inländischen Einkünften’
    (2020) 16(12) taxlex 369–373.
  • S Geringer, ‘Beihilfenrechtliche Aspekte der ertragsteuerlichen COVID-19-Maßnahmen’
    (2020) 95(15) Steuer- und Wirtschaftskartei 812–817.
  • S Geringer and K Stückler, ‘Behandlung von Erwerbsvorgängen zwischen Lebensgefährten
    in der Grunderwerbsteuer’ (2020) 95(7) Steuer- und Wirtschaftskartei 365–370.

2019

  • S Geringer and K Stückler, ‘Die neue Hinzurechnungsbesteuerung im Spannungsverhältnis zur Gruppenbesteuerung?’
    (2019) 15(4) taxlex 108–113.
  • S Geringer, ‘Substanznachweis im Zeitalter der Share and Gig Economy’
    (2019) 29(11) Steuer und Wirtschaft International 541–549.
  • S Geringer, ‘„Infizierung“ früherer Umsätze durch nachgelagerten Umsatzsteuerbetrug?’
    (2019) 15(6) taxlex 177–179.
  • S Geringer, ‘Nachforschungspflichten bei Rechnungsmängeln in Fällen von Umsatzsteuerbetrug’
    (2019) 5(1) Zeitschrift für Wirtschafts- und Finanzstrafrecht 42–46.

2018

  • S Geringer, ‘Die Neuerungen im VersStG im Zuge des JStG 2018’
    (2018) 13(9) taxlex 289–292.

Blog posts

  • S Geringer, ‘Do we still need national and EU lawmakers when we already have the OECD?’ Tax Research Network Blog, 7 June 2022.

Global tax governance

Publications on the interaction between international and EU tax standards, the role of the OECD,
the EU blacklist, tax good governance standards, and the broader architecture of global and
European tax governance.

2024

  • S Geringer, ‘The evolution of the exchange of information standards from a global perspective:
    the influence of the OECD on EU legislation’ in M Serrat Romani, J Korving and M Eliantonio (eds),
    Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness
    (Edward Elgar 2024) 177–195.

2023

  • S Geringer, ‘Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law?’
    in A Huldqvist and J Lindholm (eds), The Power to Tax in Europe,
    Swedish Studies in European Law vol 16 (Hart Publishing 2023) 251–272.
  • S Geringer, ‘Dissemination of tax good governance standards by the EU and the OECD:
    A comparative analysis of changes in treatment and tone’
    (2023) 77(4) Bulletin for International Taxation 148–156.

2022

  • S Geringer, ‘The EU’s uncoordinated approach to tax avoidance and tax abuse in relation to
    “uncooperative” tax jurisdictions’
    (2022) 50(3) Intertax 205–217.

2021

  • S Geringer, ‘Umsetzung und Anwendung der EU-Blacklist in den Mitgliedstaaten’
    (2021) 31(2) Steuer und Wirtschaft International 415–424.

2020

  • S Geringer, ‘National digital taxes – lessons from Europe’
    (2020) 35(1) South African Journal of Accounting Research 1–19 (open access).

Blog posts

  • S Geringer, ‘Do we still need national and EU lawmakers when we already have the OECD?’, Tax Research Network Blog, 7 June 2022.

Methods in tax legal scholarship

Publications that explicitly apply or develop methodological approaches in tax law research,
including historical analysis, cultural comparative methods, and reflections on legal principles
in tax systems. These contributions emphasise how methodological choices shape the understanding
of tax rules, administrative practice, and the development of supranational tax governance.

2027 (submitted)

  • S Geringer, ‘Same but different: Tax procedural principles through the cultural comparative lens’
    (forthcoming 2027).

2025 (in press)

  • S Geringer, ‘United in Diversity: Historical Explanations for the Limited Harmonisation of VAT
    Procedural Law in the EU’ in P Harris and D de Cogan (eds),
    Studies in the History of Tax Law Vol 12 (Hart Publishing 2025) 293–319.
  • S Geringer, ‘The added value of applying a historical perspective to the discussion on the continuing
    importance of the procedural autonomy in EU VAT law’
    (SLS Annual Conference 2024 – published 2025).

2024

  • S Geringer, ‘Alignment of financial and tax accounting standards from a constitutional perspective’
    (2024) 34(1) Rivista di Diritto Tributario V, 1–16.

2023

  • S Geringer, ‘Preserving the Rule of Law in the Interpretation and Application of Union Law by the
    Member States through CJEU Jurisprudence: The Case of VAT’ in D de Cogan, A Brassey and M Hen (eds),
    Tax, Public Finance, and the Rule of Law (Hart Publishing 2025) 269–285.

2022

  • S Geringer, ‘Differing abuse concepts in double tax conventions: At what level and to what extent
    can equality be realized?’ (2022) 5(1) Nordic Journal of Law and Society 1–65 (open access).

2021

  • S Geringer, ‘What role do constitutional principles play in the Book-Tax Conformity discussion?’
    (EATLP Congress 2023; methodological implications published 2021–23).

2020

  • S Geringer, ‘Criteria for the Application of Anti-Abuse Provisions to Holding Companies under ECJ
    Case Law: Their Significance in Interpreting and Applying ATAD Provisions’
    (2020) 60(10) European Taxation 443–450.

Blog posts (method-focused)

  • S Geringer, ‘Do we still need national and EU lawmakers when we already have the OECD?’, Tax Research Network Blog, 7 June 2022.