UNIVERSITY OF COLOGNE

Short Vita

Johanna Hey is Professor of Tax Law and Director of the Institute for Tax Law at the University of Cologne. She studied Law at the University of Würzburg and in Cologne and in 1996 received her Doctor Juris (Ph.D. equivalent) at the University of Cologne. Her Ph.D. thesis was awarded the German Tax Law Association´s Albert Hensel medal. She gained her qualification to be called to a professorship (Habilitation) with her award-winning post-doctoral research thesis on Certainty in Tax Planning in 2001, also at the University of Cologne. Before taking up her professorship in Cologne she held the Chair for Business Taxation at Düsseldorf University in Germany from 2002 to 2006. In 2007 she was attached to NYU Law School as Senior Emile Noël Fellow and was appointed as Global Professor in spring term 2015. She has been a member of the Advisory Board of the German Ministry of Finance since 2004. She is vice chairwoman of the German Tax Law Association since 2020. Johanna Hey is editor in chief of a leading legal commentary on German personal and corporate income taxation. In 2015 she was appointed editor in chief of the highly rated research-oriented tax law journal Steuer und Wirtschaft, and she is on the editorial board of several other German tax journals. Since April 2021 she is vice-president for international affairs of the University of Cologne.

• Curriculum Vitae
• List of Publications

Selected Publications

More than 150 Academic Publications on Various Aspects of German, European and International Tax Law and German Public and Constitutional Law.

• Harmonisierung der Unternehmensbesteuerung in Europa. Ein Vorschlag unter Auswertung der Ruding-Berichts und der US-amerikanischen „integration debate“ (»Harmonization of Business Taxation in Europe. A Proposal regarding the Ruding Report and the US integration debate«), Doctoral Thesis, Cologne 1997 (416 pages).
• Steuerplanungssicherheit als Rechtsproblem (»Tax Planning Reliability as a Legal Problem«), Postdoctoral Thesis (Habilitation), Cologne 2002 (897 pages).
• National Report, in: W. Schön (Ed.), Tax Competition in Europe, Amsterdam 2003, pp. 253 ff. (25 pages).
• Erosion nationaler Besteuerungsprinzipien im Binnenmarkt (»Erosion of National Tax Principles in the European Single Market?«), Steuer und Wirtschaft 2005, pp. 317 ff. (10 pages).
• Wettbewerb der Rechtsordnungen oder Europäisierung des Steuerrechts? (»Competition of the legal systems or Europeanization of the Tax Law?«), in: Dillmann/Laier/Reimer/Lammel/Schmitz (Ed.), Münchener Schriften zum Internationalen Steuerrecht (»Munich Papers on International Taxation), Issue 27, Munich 2007, pp. 295 ff. (18 pages).
• Spezialgesetzgebung und Typologie zum Gestaltungsmissbrauch (»Special Legislation and Typology on Abusive Tax Planning), in: Hüttemann (Ed.), Gestaltungsfreiheit und Gestaltungsmissbrauch im Steuerrecht (»Freedom of tax planning and abusive tax planning«), Cologne 2010, pp. 139 ff. (38 pages).
• Legislation »by« Press Release: The Role of Announcements in the Debate About retroactive Tax Legislation, in: Gribnau/Pauwels (Ed.), Retroactivity of Tax Legislation, EATLP International Tax Series, Volume 9, Leuven 2013, pp. 129 ff. (9 pages).
• Base Erosion and Profit Shifting and Interest Expenditure, Bulletin for International Taxation, Volume 68 (2014), Issue 6-7, pp. 332 ff. (12 pages).
• EU-Beihilfen und Steuervergünstigungen – Gemeinsamkeiten und Unterschiede (»EU State Aids and Tax Incentives – Commonalities and Differences«), Steuer und Wirtschaft 2015, pp. 331 ff. (14 pages).
• Taxation of business in the EU: Special Problems of Crossborder Losses and Exit Taxation, in: Panayi/Haslehner/Traversa (Ed.), Research Handbook on European Union Taxation Law, Cheltenham 2019, pp. 194 ff. (29 pages).
• Effectiveness of Regulatory Taxes: Control Through Proceedings v. Judical Control: A German Constitutional Perspective, Intertax 2020, Volume 48, Issue 4, pp. 360 ff. (9 pages).

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