Albert Hensel Prize

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The Albert Hensel Prize is a cash prize that is awarded annually by the German Tax Law Society to a younger author in memory of Albert Hensel (1895–1933), an important pioneer of modern German tax law , who makes a further contribution with his work for legal research into tax law. The patron is the President of the Federal Fiscal Court , Rudolf Mellinghoff .

Award winners

  • 1981: Dieter Birk (Habilitation The principle of performance as a benchmark for tax standards )
  • 1982: Josef Werndl (Habilitation Commercial Property - Basic Considerations on the Attribution of Commercial Goods in Tax Law )
  • 1983: Manfred Schleiter ( tax system and corporate policy: theory and empirical results on the influence of the tax system on the investment decisions of German industrial corporations )
  • 1984: Eduard Lechner (Habilitation on profit pooling in income tax law  : taking into account the principles of civil and commercial law )
  • 1985, Eugen Mersch (Dissertation The additional taxation after the 7 ff AStG taking into account the right of the DBA. )
  • 1986: Wolfram Reiss (habilitation in taxation proceedings and criminal tax proceedings )
  • 1987: Michael Engelschalk (dissertation Taxes on Foreign Income: Applicable Law, Comparative Law, Further Development )
  • 1988: no award ceremony
  • 1989: Otto Taucher (habilitation in inheritances and income taxes - testatorial legal positions, dormant inheritance, inheritance disputes )
  • 1990: Heribert Zitzelsberger (habilitation theory of trade tax , a tax history, comparative law, tax system and constitutional study )
  • 1991: no award ceremony
  • 1992: Roman Seer (dissertation on the use of auditors by the tax court - admissibility and limits of the delegation of judicial clarifications to non-judicial persons )
  • 1993: Rudolf Wittmann (Dissertation The Market Income )
  • 1994: Moris Lehner (Habilitation: Income Tax Law and Social Welfare Law - Modules for a constitutional law of the social tax state )
  • 1995: Rainer Barth (dissertation on judicial legal training in tax law )
  • 1996: no award ceremony
  • 1997: Johanna Hey (PhD thesis Harmonization of corporate taxation in Europe taking into account the Ruding Report and the US integration debate )
  • 1998: Michael Tumpel (Habilitation: Value added tax in intra-community trade )
  • 1999: Claus Staringer (habilitation in taxation of double-resident corporations )
  • 2000: Reimar Pinkernell (dissertation on the allocation of income in partnerships )
  • 2001: Axel Cordewener (Dissertation Between 'Convergence' and 'Coherence'. A systematic analysis of the ECJ case law on the area of ​​tension between the EC fundamental freedoms and national direct tax law )
  • 2002: Kerstin Löhr (PhD thesis The right to opt for rental income under sales tax law ) and Volker Wendt (PhD thesis The relationship between withdrawal / investment and acquisition / sale in income tax law )
  • 2003: Ekkehart Reimer (Dissertation The Place of Failure. The Origin-Related Treatment of Remuneration for Inactivity in International Tax Law )
  • 2004: Jens Schönfeld (dissertation on additional taxation and European Community law )
  • 2005: Carsten Schlotter (dissertation on constitutional and systematic questions of tax accounting law , published under the title: partial value depreciation and reversal of value between tax accounting and constitutional law )
  • 2006: Heribert Anzinger (dissertation apparent evidence and actual presumption in income tax law - considerations on the determination of hobby and commercial property trade in the jurisdiction of the Federal Fiscal Court )
  • 2007: Joachim Englisch (habilitation on competitive equality in cross-border trade ) and Georg Kofler (habilitation on double taxation agreements and European Community law )
  • 2008: Maximilian Freiherr von Proff zu Irnich (dissertation The marriage-like community in income tax law )
  • 2009: Michael Droege (Habilitation, non-profit status in an open tax state )
  • 2010: Erik Röder (dissertation The system of loss accounting in German tax law: constitutional requirements and design de lege ferenda )
  • 2011: Christoph Moes (PhD thesis The tax exemption of the subsistence level before the Federal Constitutional Court )
  • 2012: Malte Bergmann (dissertation on liquidation taxation of corporations )
  • 2013: André Meyer (Habilitation tax performance principle and civil law equalization system )
  • 2014: Ralf Stollenwerk ( transactions between related parties - term and function in German tax, commercial accounting and insolvency law )
  • 2015: Christoph Bräunig ( Herbert Dorn (1887–1957) - pioneer and trailblazer in international tax law. )
  • 2016: Thomas Wiesch ( VAT treatment of the public sector )
  • 2017: Richard Krieger ( Fake sales tax exemption in Union law - An examination of the constitutionality using the example of exemption for postal services according to Art. 132 Para. 1 lit. A VAT Directive )
  • 2018: Christine Osterloh-Konrad ( the tax avoidance ) and Lisa Astrid Riedel ( the right of conversion of the co-entrepreneurship )
  • 2019: Iris Schomäcker ( Tax Constitutional Law and Legislative Scope - Germany and the USA in a Legal Comparison )

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