Mag. Chiara Schartmüller
Team Prof. Heber
Schenkenstraße 8-10/4.Stock Zi 31
1010 Wien
T: +43 (1) 4277/36015
E: chiara.schartmueller@univie.ac.at
Consultation Hour
To make an appointment, please contact me via e-mail.
Curriculum Vitae (selection)
Chiara Schartmüller has been teaching and researching at the chair of Prof. Heber at the Department of Tax Law at the University of Vienna since March 2023. Her research focuses on VAT, international tax law and EU financing. In the context of her doctoral thesis, Chiara Schartmüller is working on the solidarity clause as a legal basis for new taxes in the EU that can at least partially contribute to the European budget. In addition, her research considers the socio-political impact of the introduction of new levies on democracy, trust and representation. Prior to that, Chiara Schartmüller worked as a student assistant at the Department of Tax Law and was thus able to gain sound knowledge in scientific work.
Recent Publications
- Reform der europäischen Gerichtsbarkeit: die neue Rolle des EuG im Vorabentscheidungsverfahren, taxlex 2024/30
- Neue Hürden für die Unternehmereigenschaft? Zugleich Urteilsanmerkung zu EuGH v. 30.3.2023 - C-612/21 und C-616/21, MwStR 2023, 763
- Sind Non-Profit-Organisationen Unternehmer im Sinne des Umsatzsteuerrechts?, taxlex 2023/83
- Klarstellung hinsichtlich der Übertragbarkeit stiller Reserven bei Privatstiftungen, taxlex 2023/59