Nora Schreier
Nora Schreier has been working as a postdoctoral researcher at the Department of Tax and Fiscal Law since October 2025, focusing on how substantive tax law relates to tax enforcement and to what extent this is subject to change in the age of digitalization.
Prior to this, she was a research and teaching assistant. In her dissertation, “Social Purposes in Value Added Tax,” she studied the extent to which legislators may use VAT law to achieve various political goals, such as sustainability, social policy, or cultural policy objectives. As part of her doctoral studies, Nora Schreier completed research stays in Münster and Rotterdam, funded by the Marietta Blau Scholarship from the OeAD.
©Rosenberger Raphael
- Schreier, Leistungsfähigkeit und Umsatzsteuer aus österreichischer Perspektive, ÖStZ 2025, 469.
- Schreier/Anderwald, VAT as a Policy Instrument in the European Union. A legal framework for pursuing policy objectives in VAT law, EC Tax Review 2023, 239.
- Anderwald/Schreier, Umsatzsteuer: Zwischen Finanzierungs- und Gestaltungsinstrument, ÖJA 2023, 351.
- Schreier, Die digitale mündliche Verhandlung vor dem Bundesfinanzgericht gemäß § 48j BAO, AVR 2023, 117.
- Schreier/Renwick/Ehrke-Rabel, The Digital Avatar on a Blockchain: E-Identity, Anonymity and Human Dignity, Austrian Law Journal 2021, 202.