aau/MüllerHow should public institutions be treated for tax purposes when they compete with private companies? At the University of Klagenfurt, Ann-Catherine Pointecker is investigating the taxation of public law bodies from an international comparative perspective and analysing the need for reform in Austrian law.
“You have to begin each day with a clear idea of what you want to get done. And then you have to follow it through. If you later realise that the weather is beautiful and you would rather spend your time on something more leisurely, you simply have to be disciplined,” says Ann-Catherine Pointecker. When asked, she adds that she herself very, very rarely gives in to such impulses or cuts back her workload. Given the impressive trajectory of the Salzburg native’s education, this is essential: in 2019, Ann-Catherine Pointecker completed her law degree at the University of Salzburg and immediately embarked on a degree in Business and Law there, which she finished in 2023. She then required just over a year to complete the Master’s programme in Business and Law at the University of Klagenfurt. At the same time, she qualified as a CFA Charterholder. She is currently working as a university assistant in the research group led by Johannes Heinrich, Professor at the Department of Law, where she is writing her doctoral thesis. Yet this is not all: alongside this, Ann-Catherine Pointecker is pursuing the MSc in Taxation at the University of Oxford, travelling there at least every second month.
The focus of her doctoral thesis in tax law is the question of how services provided by public law bodies – for example municipalities, federal states and the state itself – should be taxed. “The primary purpose of taxation is, after all, to raise revenue for the state. If the state taxes its own services, that may seem counterintuitive at first glance,” explains Ann-Catherine Pointecker. However, leaving state services untaxed becomes problematic where the state provides services that are also offered by private operators: “Take the example of a publicly owned electricity utility. If the state did not have to charge VAT on the electricity it sells, while a private provider did, that would clearly place the private company at a competitive disadvantage.” At the same time, the state also provides services that are not in competition with private enterprises, such as issuing a passport. In such cases, VAT merely increases the price. Drawing the distinction, however, is not always straightforward. As regards the legal basis, Ann-Catherine Pointecker explains: “The origins of these rules go back to the German Corporation Tax Act of 1925. Since then, the framework has become considerably more complex. Value added tax has been introduced, including the European Union’s VAT Directive. Again and again, tensions arise between national law and the EU Directive. That is one of the reasons why reform is now necessary.”
In order to develop new solutions, Ann-Catherine Pointecker is currently undertaking a comparative legal analysis with other EU Member States. This work is already well advanced in relation to corporation tax; she is presently focusing intensively on VAT. The majority of the work is expected to be completed by the end of 2026.
Asked how her interest in tax law developed, Ann-Catherine Pointecker explains: “I took part in a summer school at the University of Oxford. In a tax law course there, we were shown how large multinational corporations use certain structures to minimise their tax burden by taking advantage of international tax law, and which policy measures can be used to address this. I found that genuinely fascinating.” That she eventually came to Klagenfurt was a matter of chance. Today, she values working in an academic environment: “Here, I am constantly learning. What I value most about my work is that I can focus on the questions that genuinely interest me. I have not yet decided which direction I will take after completing my degrees. One thing, however, is certain: tax law will remain part of my work.” To progress in this demanding field at the pace she envisages, perseverance is indispensable. “I also enjoy reading. I see it in much the same way as sport: if you want to improve, you have to train consistently. In law, that training includes a great deal of reading. You also have to structure your work carefully and be able to motivate yourself,” says Ann-Catherine Pointecker, describing the secret of her success.
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A few words with … Ann-Catherine Pointecker
When was the last time you discussed your research with someone outside the scientific community?
I talk about my projects all the time. No one is spared, especially my family – my entire circle of friends is now well versed in tax law.
What is the first thing you do in the office each morning?
I am definitely a morning person. Early in the morning, when it is quiet, I am at my most productive. That is when I tackle the tasks that require the most concentration.
What makes you furious?
By nature, I tend to be impatient. Consequently, I cannot tolerate unpunctuality. Similarly, if deadlines are not met, or there is excessive bureaucracy, or processes are lengthy and inflexible, it can certainly make me agitated. Likewise, I abhor narrow-minded thinking.
And what calms you down?
Reading, gardening and my animals.
Do you take proper holidays? Without thinking about your work?
No, never. At the moment, studying at Oxford is my holiday, but once I’ve finished, I would definitely like to travel more often again.
What are you afraid of?
I would never get on a motorbike.
Der Beitrag When the state taxes itself: Ann-Catherine Pointecker studies the taxation of local authorities erschien zuerst auf University of Klagenfurt.