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Lily T. Zechner

Research and Teaching Assistant, PhD Candidate

Email: lily.zechner(at)uni-graz.at
Phone: +43(0)316 380 - 3435

Main research activities:

  • Austrian and European VAT including tax enforcement
  • Taxation of gambling services
  • Constitutional issues regarding taxation
  • Special focus on the platform economy, digital transactions and cryptocurrencies
  • Member of the Field of Excellence Smart Regulation

Currently Austrian Marshall Plan Foundation fellow conducting research at University of California, Berkeley

EDUCATION

04/2018 to date

PhD Candidate at the Department of Tax and Fiscal Law, University of Graz

10/2012- 02/2017

French language training as a part of the Bachelor's Program in Romance Languages, University of Graz

01/2017- 07/2017

University Course Accounting for Lawyers, University of Graz

10/2012- 11/2016

Law Studies (Magister iuris), University of Graz

09/2003- 06/2011     

High School, Bundesgymnasium GIBS, International Bilingual School Graz

PROFESSIONAL CAREER

02/2017 to date

Research and Teaching Assistant pre doc at the Department of Tax and Fiscal Law, University of Graz

01/2022-05/2022

Visiting Marshall Plan Foundation fellow at the University of California, Berkeley

08/2021-10/2021

Visiting Doctoral Researcher at Indiana University Maurer School of Law in Bloomington, Indiana

06/2018- 12/2018 Research Associate at the Centre for Alternative Finance, University of Cambridge Judge Business School
03/2016- 01/2017 Student Assistant at the Department of Austrian, Foreign and International Private Law, University of Graz
03/2013- 01/2017 Student Assistant at Held Berdnik Astner & Partner Rechtsanwälte GmbH
08/2015- 09/2015 Trainee at the Austrian Embassy, Commercial Section, Washington D.C.
03/2014- 06/2014 Trainee at the Austrian Embassy, Press Office, Budapest
2011-2015 Summer jobs at Steiermärkische Bank und Sparkassen AG, Graz
09/2011- 07/2012 Student at France Langue, Paris

DISTINCTIONS

04/2020 Fellowship of the Austrian Marshall Plan Foundation for a research semester at the University of California, Berkeley (January through May 2022)
02/2020 Three-year research grant (DOC Fellowship Programme) of the Austrian Academy of Sciences
12/2019 Researcher of the Month of the Faculty of Law
08/2017 Scholarship to the European Forum Alpbach 2017
10/2016 Research grant of the Austrian Chamber of Commerce for master's thesis on legal requirements for businesses and consumers in the sharing economy (focusing on Airbnb and Uber)

02/2016

"Best Written Submission – Respondent", Moot Court at the European Court of Human Rights, Strasbourg (Team of the University of Graz)

PUBLICATIONS

(Authors in alphabetical order.)

Monographies

Journal articles

  • Hammerl/Zechner, Administering Profit and Consumption Taxation in Market Jurisdictions: Selected Similarities in the Digital Era, Bulletin for International Taxation 2022, 2 - 12.
  • Karg/Lemm/Müller/Zechner, "PhD Seminar VAT Law" (in German language), MwStR 2021, 229 - 233.
  • Hammerl/Zechner, "Providers of Digital Business Models Face New Obligations in VAT Enforcement" (in German language), SWK 2020, pp.1233 - 1236.
  • Zechner, "Airbnb and VAT: Attributing Supplies of Services to Internet Platform Operators and/or their Users" (in German language), Österreichische Steuerzeitung 2020, pp. 300 - 309.
  • Ehrke-Rabel/Zechner, VAT Treatment of Cryptocurrency Intermediation Services, Intertax 2020, pp. 498 - 514.
  • Zechner, How to Treat the Ride-Hailing Company Uber for VAT Purposes, International VAT Monitor 2019, pp. 261 - 265.
  • Zechner, "Is Uber Providing Passenger Transport Services for VAT Purposes?" (in German Language), Steuer und Wirtschaft International - Tax and Business Review 2019, pp. 522 - 530.
  • Sumper/Zechner, “Loot Boxes in Online Videogames from the Perspective of Austrian Gambling Law” (in German language), Recht der Wirtschaft 2019, pp. 122 - 132.
  • Rumpf/Scarcella/Sumper/Wind/Zechner, "Recent Decisions of the European Court of Justice" (in German language), taxlex 2018, pp. 318 - 324.
  • Ehrke-Rabel/Eisenberger/Hödl/Zechner, “Legal and Regulatory Aspects of Bitcoin Mining as a Form of Prosuming” (in German language), Austrian Law Journal 2017, pp. 188 - 223.
  • Zechner, “VAT Treatment of Cryptocurrency Exchanges and Wallet Providers” (in German language), taxlex 2017, pp. 388 - 399.

Working Paper

PRESENTATIONS

  • 13 Apr. 2022: "Understanding EU VAT in Three-Party, Platform-Based Business Models: Which Party is Supplying Which Service?" Seminar Series IRLE, University of California, Berkeley (USA).
  • 13 Sept. 2021: "Taxing Profit and Consumption in Market Jurisdictions: Thoughts on Administrability in the Digital Era", Oxford University Centre for Business Taxation Doctoral Conference online, Oxford (UK).
  • 5 July 2021: "Platform Economy Services and European VAT", Colloquium on Digitalization and Tax Law online, Ludwig-Maximilians-Universität and LMU DigiTax, Munich (Germany).
  • 25 June 2021: "Taxing Profit and Consumption in Market Jurisdictions: Equity and Administrability in the Digital Era", Indiana Leeds Summer Tax Workshop Series online, Bloomington/Leeds (with Stefan Hammerl).
  • 27 May 2021: "Taxing Profit and Consumption in Market Jurisdictions: Equity and Administrability in the Digital Era", Law and Society Association 2021 Annual Meeting online, Chicago (with Stefan Hammerl).
  • 30 Mar. 2021: “Recent decision of the European Court of Justice (C-77/19, Kaplan) regarding VAT groups and the VAT exemption for cost sharing groups“ (in German language), online evening lecture for practitioners and students.
  • 25 Nov. 2020: "Why the platform economy calls for a clear distinction between the concepts of disclosed agency, undisclosed agency and electronically supplied services in VAT law"(in German language), Tourism Tax Symposium (TTS) Update 2020, TTL Tourism Tax & Law Rechtsanwaltsgesellschaft mbH, Düsseldorf (Germany).
  • 9 Oct. 2020: "Do EU Deeming Provisions rendering Platform Operators liable for VAT go beyond the VAT Directive?" (in German language) at a PhD VAT seminar hosted by KMLZ Rechtsanwaltsgesellschaft mbH, Düsseldorf (Germany).
  • 30 Jan. 2020: "Rules for 'Electronically Supplied Services' in European VAT and the Concept of Technology Neutrality" (in German Language) at the Annual VAT Conference on 'VAT in Globalized Markets', University of Graz.
  • 6 Nov. 2019: "What's new in VAT as of 1/1/2020? Focus Chain Transactions" (in German language), evening lecture for practitioners and students, University of Graz.
  • 19-21 Sept. 2019: Poster presentation "Intermediaries and VAT in the Platform Economy" (in German language) at the 1st Doctoral Program Conference on "Synergies in Business Law", University of Graz.
  • 19 Sept. 2019: Chair of the 1st Panel on "Synergies in Tax Law and Smart Regulation" at the 1st Doctoral Program Conference on "Synergies in Business Law", University of Graz.
  • 7 Sept. 2019: "Intermediaries and VAT in the Platform Economy" at the 7th EANOVAT PhD Seminar on Indirect Taxes, followed by a discussion with Prof. Rita de la Feria, Prof. Joachim Englisch, Prof. Dennis Ramsdahl Jensen and Prof. Edoardo Traversa at the Law of School of the University of Leeds (UK).
  • 20 May 2019: "The Sharing Economy, Uber and European VAT" (in German language), evening lecture for practitioners and students, University of Graz.
  • 15 Oct. 2018: "2018 Amendments Regarding Austrian Land Transfer Tax and European VAT" (in German language), evening lecture for practitioners and students, University of Graz.
  • 16-18 Sept. 2018: Poster presentation "Intermediaries and VAT in the Platform Economy" (in German language) at the Annual Conference of the "Deutsche Steuerjuristische Gesellschaft" 2018 on "Tax Law in the Digital Era", Cologne (Germany).
  • 13 Nov. 2017: "Recent Decision of the European Court of Justice (C-368/16, Toridas) Regarding Chain Transactions" (in German language), evening lecture for practitioners and students, University of Graz.
  • 10 Mar. 2017: "Does Bitcoin Mining Constitute a Gamble?" (in German language) at an interdisciplinary workshop on the impact of cryptocurrencies on state revenue and the rule of law with Prof. Tina Ehrke-Rabel, Prof. Iris Eisenberger and Prof. Richard Sturn.

SCIENCE-GOES-PUBLIC

  • Podcast "Warum eigentlich?" (in German language) by the Julius Raab Foundation, Vienna (Apple Podcasts, Spotify).
  • Workshop "Tax Policy in the Digital Era" (in German language) for scholarship holders attending the 2019 "Pfingstdialog Geist&Gegenwart" on "Digital Europe" at Schloss Seggau on 5 Jun. 2019 in Leibnitz.
  • YouTube video presenting the solution to part 2 of the tax law exam dated 15 March 2019 (in German language).
  • Podcast "Blindkauf Lootboxen" (in German language) by Jasmin Hus (Aircampus Graz, Soundportal Graz).
  • Comp card (#78) Does the internet compromise state revenue? University of Graz.
  • Presentation "Taxation of Bitcoin in Austria and Europe" (in German language) at the event "Blockchain, Bitcoin & Co: Revolution or Hype?" of the Federation of Austrian Industry on 29 Nov. 2017 in Graz.

Contact

Department of Tax and Fiscal Law
Universitätsstraße 15/B2 8010 Graz
Phone:+43 (0)316 380 - 3430

Opening Hours:
Mon - Thu | 9 a.m. - 12 p.m.

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