Guest Scientists

Guest Book

• 28.4-30.4.2024: Prof. Dr. Radim Boháč, Karls-Universität Prag - Dr. Péter Dárak, ELTE Budapest - Professor Dr. Marco Greggi, Universität Ferrara - Dr. Gábor Kecsö, ELTE Budapest - Dr. Petr Kotáb, Karls-Universität Prag - Prof. Dr. István Simon, ELTE Budapest - Dr. Miroslava Večeř, Karls-Universität Prag - Dr. Roman Vybíral, Karls-Universität Prag
• August 2023 - August 2024: Dr. Altan Rençber (Istanbul University)
• July/August 2023: Prof. Dr. Merab Turava, President of the Supreme Court of Georgia
  Lecture on the 25.7.2023 "Georgien auf dem Weg in die Europäische Union"
• Julz 2023: Csaba Tombor (ELTE)
• February/March 2023: Christina Coradi (Forschungsaufenthalt)
• November 2021: Prof. Yariv Brauner (University of Florida)
• Oktober 2019 - Juni 2020: Prof. Dr. Diana Criclivaia (Georg-Forster-Research Scholarship)
• March 2018: Boldizsár Szentgáli-Tóth, Eötvös-Lorant-Universität Budapest - Rita Morauszki, Eötvös-Lorant-Universität Budapest
• March - May 2018: Professor Dr. Paulo Victor Vieira da Rocha, M.Sc., Universidade do Estado do Amazonas
• December 2017: Prof. Yariv Brauner, University of California, Levin College of Law
• November 2017 - February 2018: Professorin Dr. Yuri Matsubara, Meiji-Universität Tokio
• June 2017: Prof. Omri Marian, University of California, Irvine (UCI) School of Law
• May 2017: Prof. Stephen B. Cohen, Georgetown University, Washington D.C.
• November 2016: Dr. Sabine Zirngast, LL.M., Alpen-Adria-Universität Klagenfurt, Österreich
• May 2016: Professor Stephen B. Cohen, Georgetown University, Washington D.C. - Präsident der Curia Dr. Péter Dárak, Budapest Dr. Carla Di Pietro, Universität Bologna - Professor Dr. Marco Greggi, Universität Ferrara - Dr. Gábor Kecsö, Eötvös-Lorant-Universität Budapest Privatdozent Dr. István Simon, Eötvös-Lorant-Universität Budapest 
• February 2016 - February 2017: Prof. Dr. Bo Cook Seo, Chungnam National University, Korea
• September 2015: Professor Dr. Craig Eliffe
• May - July 2014: David Chou
• 09.12.13 - 11.12.13: Prof. Schoueri, Bundesuniversität Sao Paolo
  
  Prof. Schoueri held a seminar on finacial constitutional law: Comparison between Brasil and Germany, as well as a lecture on Brazilian tax law and a presentation at the IFA Rhein Main Neckar in Frankfurt on the tax consequences of the situation without a DTA between Germany and Brazil.
• June - September 2013: Dr. Bo Cook Seo, Constitutional Court of Korea, Seoul
• April 2013: Professor em. Hugh Ault, Boston - Professor Stephen B. Cohen, Georgetown University, Washington D.C. - Privatdozent Dr. István Simon, Eötvös-Lorant-Univesität Budapest - Präsident der Curia Dr. Péter Dárak, Budapest
  
  In their fifth  joint seminar on April 29-30, 2013, academics and students from the Universities of Budapest (ELTE), Ferrara, Georgetown and Heidelberg will simulate negotiations on the renewal of the OECD Model Tax Convention and its official commentary.
• July 2012: Privatdozent Dr. Stefan Huang Shih Chou, Handelshochschule Taipei
  
  As a DAAD-Heidelberg-Scholarship holder Dr. Stefan Huang visited Heidelberg for his third researchstay.
• October 2010 - January 2012: Dr. Georgios Matsos
  
  Dr. Georgios Matsos is faculty member at the Faculty of Law of the Aristotle University of Thessaloniki and a scholarship holder of the DAAD Heidelberg Program at the Institute for Financial and Tax Law. His research project concerns the fight against tax evasion in Greece, with a particular focus on the rule of law and comparative law aspects. At the same time, he offered a seminar in the winter semester 2011/12 on “The uniformity of taxation: stocktaking - comparative law - legal development”.
• Juni 2011: Prof. Dr. Eva Maria Cordero, Oviedo
  
  Eva Cordero is Professor of Tax Law at the University of Oviedo (Spain). After completing her doctorate, she spent several research stays at the LMU Munich and at the MPI for Tax Law there as a scholarship holder of the DAAD, the Fritz Thyssen Foundation and the MPG. Eva Cordero is a member of the German-Spanish Lawyers' Association, the Spanish Tax Consultants' Association and the IFA. Her publications mainly deal with tax procedural law, fiscal decentralization, questions of the exchange of information within the European Union, the law of tax offences and tax crimes as well as the treatment of losses in income and corporation tax. On June 10, 2011, she gave a guest lecture entitled “Introduction to Spanish Corporate Taxation”.
• April-September 2011: Alberto Vega, Barcelona
  
  Alberto Vega García, PhD student at the Universitat Pompeu Fabra (Barcelona), has worked on fundamental questions of international tax law and is continuing his doctoral studies in Heidelberg with a scholarship from the Spanish Ministry of Science and Innovation. His work focuses on the phenomena of “soft law” in international tax law. At the same time, he is working on a - also comparative - study on the decentralization of tax administration. He is also involved in the Heidelberg DFG project “Objective Net Principle”.
• 2. - 9. August 2010: Dikighoros Dr. Georgios Matsos, LL.M., Thessaloniki
  
  Dr. Georgios Matsos currently works as a lawyer in Thessaloniki. In his academic work, he mainly deals with issues of European and international tax law as well as tax and commercial accounting law. During his research stay in Heidelberg, he deals with the accounting rules of state budget law. He is examining dogmatic and practical aspects of the harmonized financial accounting rules (Regulation (EC) 2223/96) as well as comparative law aspects.
• 7 - 14. July 2010: Privatdozent Dr. Stefan Huang Shih Chou, National University of Taiwan/Handelshochschule Taipei
  
  During his second researchstay in Heidelberg PD Dr. Huang focuses on the recognition and scope of the objective net principle in the area of income taxation of employees. He is also concerned with issues relating to the offsetting of losses across different sources of income, as well as the project on the success rate of fiscal court proceedings in Germany, which began in 2008.
• Dr. István Simon, Eötvös-Lorant-Univesität Budapest
   
• Professor Dr. Marco Greggi, Università di Ferrara
• May 2010: Professor Stephen B. Cohen, Georgetown University, Washington D.C.
• 25. April - 15. May 2009: Professor Stephen B. Cohen, Georgetown University, Washington D.C.
  
  As a researcher and scholar represents like no other the fruitful combination of fundamental and human rights issues, with which he is well acquainted from his work in the State Department (1978-80), with questions of fair taxation. As part of the regular lecturer exchange between Georgetown Law School and the Faculty of Law at Heidelberg University, he is offering a course on “American Tax Policy and Theory” in the 2009 summer semester. He will also be accompanying around 15 Heidelberg students to a comparative tax law seminar at Eötvös Lorant University in Budapest from May 7-10, 2009. There he will give a lecture on the tax treatment of low-interest loans in close relationships.
• 18.-20. November 2008: Professor John Taylor, University of New South Wales, Sydney
  
  John Taylor is one of Australia's leading tax law lecturers. He has taught at the University of New South Wales since 1985. His research interests include corporation tax and its interaction with shareholder taxation, in particular dividend and capital gains taxation, and the taxation of partnerships and their shareholders. He used an extended research stay in Cambridge for in-depth archive and library research on the development of the DTA Australia/Germany from 1972.
• 6.-11. November 2008: Professor H. David Rosenbloom, New York University
  
  After he completed his J.D. in Harvard (1966) and language studies in France, Italy and Germany, David Rosenbloom worked as a negotiator of important US double taxation agreements at the Department of Treasury and then as a lawyer. Since 2002, he has headed the renowned International Tax Program at New York University, where he has also been James S. Eustice Visiting Professor of Taxation since 2007. In a public lecture given by the Rhine-Main-Neckar regional group of the IFA and consecutive guest lectures at the universities of Mainz and Heidelberg, he gave an introduction to international tax law in the USA and explained the prospects for American tax policy after the presidential elections on November 4, 2008.
• 27. Oktober-7. November 2008: Dr. Péter Darák, Eötvös-Lorant-Universität Budapest
  
  As judge at the Supreme Court of the Republic of Hungary and lecturer at the Institute for Financial Law at ELTE, Péter Darák deals with issues of European financial and tax law. During his research stay in Heidelberg, he focused on the legal framework for incentive taxes, in particular environmental taxes. In a guest lecture, he also discussed the latest case law of his court and the ECJ on questions of European tax law.
• Juli - September 2008: Privatdozent Dr. Stefan Huang Shih Chou, National University of Taiwan/Handelshochschule Taipei
   
• April 2008: Dirk Suringa, Washington D.C., Covington & Burling LLP
  
  After his studies in Princeton and Harvard Law School, interrupted by a stroll through Europe, Dirk Suringa initially worked in the U.S. Treasury for 2 1/2 years. Today, in addition to his work as a consultant specializing in international tax law at Covington & Burling, he is the author of a comprehensive handbook on foreign tax credit issues and chairman of the Young IFA Network of the International Fiscal Association. On April 28, 2008, he gave a guest lecture in Heidelberg on “Introduction to U.S. International Taxation”.
• Dezember 2007 - Februar 2008: Professor Dr. Humberto Bergman Avila, Universität Porto Alegre/Brasilien.
  
  Humberto Avila has worked as a lawyer in Porto Alegre and as a professor at the Federal University of Rio Grande do Sul since completing his doctorate at the Ludwig-Maximilians-Universität in Munich (dissertation: Material and constitutional restrictions on the power of taxation in the Brazilian constitution and in the German constitution, Baden-Baden 2001). He is one of Brazil's leading younger tax law scholars. He has also made a name for himself internationally with his work on legal theory, most recently with the monograph “Theorie der Rechtsprinzipien” (Berlin 2006; Engl. in t.d. “Theory of legal principles”, Dordrecht 2007). As a fellow of the Humboldt Foundation and the Fritz Thyssen Foundation, he spent two longer research stays in Germany in 2007-2009, during which time he dealt with questions of the temporal scope of application of public law norms and decisions.
•  August 2007 - Februar 2008: Herr Jongchae Lee, District Court for the Eastern District of Seoul/Korea
  
  After studying law at teh Chung-Ang University, Jongchae Lee (* 1966) he has been a judge at the Seour-bukbu Provincial Court, the Daegu Provincial Court and the Seoul Administrative Court, where he has mainly dealt with tax proceedings since 2005. Lee has been a judge at the Seoul-donbu Provincial Court since 2007. In 2006, he came to prominence with his academic work “A standard of assessment in the real property acquisition tax”. During his research stay in Heidelberg, he delved deeper into the issues raised by this work regarding the valuation of real property for tax purposes.
• 10. Juli 2007: Professor Dr. Raymond M.C. Luja , Universität Maastricht/NL
  
  Raymond Luja works at the University of Maastricht (NL) and is one of the leading experts on the relationship between general international economic law and direct tax law. Raymond Luja gave a guest lecture on the significance of WTO law at the Institute for Financial and Tax Law on July 10/11, 2007.