Armin Spitaler

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Armin Spitaler (born June 11, 1898 in Prague , † October 29, 1963 in Cologne ) was a German lawyer and political scientist specializing in tax law .

Life

He was the son of the Austrian climate researcher Rudolf Spitaler in Prague and brother of the chemist and entrepreneur Rudolf Spitaler .

Immediately after graduating from high school, he was deployed to the front in World War I. A gunshot fracture in the right upper arm caused a permanent disability. After the end of the war, Spitaler studied law and political science at the German Karl Ferdinand University in Prague and the University of Vienna . He then began in 1920 in his hometown of Prague at the state finance department as a trainee in the state financial service. He received his doctorate in 1921 . He then moved to the Chamber of Commerce and Industry in Reichenberg in 1922 , where he was promoted to president's secretary. Here he also began to write specialist books.

In 1932 Spitaler received a grant from the Rockefeller Foundation to New York City . He processed the research results made there in 1936 in his habilitation thesis "The double taxation problem with direct taxes" .

In 1941 Spitaler became a regular professor for economics , especially for finance as well as finance and tax law, at the German Karl Ferdinand University in Prague, at which he had been a professor since his father. But the next year he was drafted into military service by the Wehrmacht in World War II. In 1945 he was taken prisoner of war.

After his release Spitaler was in Linz and Vienna as counsel working in the industry. In 1947 he was offered the position of visiting professor at the Law Faculty of the University of Cologne . Also in 1947 he was appointed to the board of the new specialized institute of tax consultants . In 1953 he finally took over the professorship for German and international finance and tax law from Ottmar Bühler at the University of Cologne, which he held until his death from a heart attack .

From 1949 to 1963/1964 Spitaler was the publisher of the tax consultant handbooks, as well as reports on the respective specialist congresses of tax consultants in the Federal Republic of Germany and several specialist books.

Spitaler lived in Cologne-Sülz .

Awards

Web links

Individual evidence

  1. ^ Federal Ministry of Finance: History (s) from the Federal Finance Academy; PDF ( Memento of the original from July 7, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.bundesfinanzministerium.de
  2. ^ Yearbook of Public Law of the Present . New episode, volume 12, page 64 ( digitized version )
personal data
SURNAME Spitaler, Armin
BRIEF DESCRIPTION German lawyer and political scientist
DATE OF BIRTH June 11, 1898
PLACE OF BIRTH Prague
DATE OF DEATH October 29, 1963
Place of death Cologne