Anette Kugelmüller-Pugh
Anette Kugelmüller-Pugh (* 1971 in Munich ) is a German lawyer and judge at the Federal Fiscal Court .
Live and act
Kugelmüller-Pugh studied law at the Universities of Munich and Lausanne . After completing her studies with the first state examination in law and the subsequent legal clerkship, she passed her second state examination in 2000 and took up a position in the Bavarian Ministry of Finance . During this employment, she completed a one-year master's degree at King's College London , which she completed with a Master of Laws in tax law. In 2005, Kugelmüller-Pugh from the University of Augsburg was awarded the tax law work The tax law “ master plan” - illegally based argumentation model or legitimate legal figure? Origin, characteristics and methodological justification of a legal institute for Dr. iur. PhD. From November 2007 to November 2008 she was employed at the Dachau tax office and then seconded to the Federal Fiscal Court as a research assistant . Since 2011 she worked as a judge at the Finance Court in Munich . This activity was only interrupted by an internship at the Court of Justice of the European Union .
In 2015 Kugelmüller-Pugh was elected judge at the Federal Fiscal Court. She took up her new position on January 11, 2016 and was assigned to the Second Senate, which was primarily concerned with unit valuation, real estate transfer tax and inheritance and gift tax. In addition, she is co-author of a commentary on the Inheritance Tax and Gift Tax Act .
Individual evidence
- ↑ Press release No. 3 of January 13, 2016 , accessed on January 6, 2020.
| personal data | |
|---|---|
| SURNAME | Kugelmuller-Pugh, Anette |
| BRIEF DESCRIPTION | German lawyer and judge at the Federal Fiscal Court |
| DATE OF BIRTH | 1971 |
| PLACE OF BIRTH | Munich |