Christel Alber

Christel Alber (born July 1, 1939 in Leipzig ) is a German lawyer who was a judge at the Federal Fiscal Court from 1996 to 2004 .

Life

Training and professional career as a lecturer and in administration

After attending elementary and high school in Saxony , she fled with her mother from the GDR to the West in 1955 . In Hesse Dillenburg , she passed her high school and then studied in Marburg and Munich jurisprudence . In 1964 she passed her first state examination and then completed her legal clerkship in the district of the Munich Higher Regional Court . The second state examination in 1968 was followed by admission to the higher service of the financial administration of the Free State of Bavaria in July of the same year .

At the same time, she continued her studies at the University of Salzburg , where she received her doctorate in 1969 at the Faculty of Law and Political Science. At the beginning of 1970 she took up a position as head of department at the Munich North Tax Office, where she worked until the beginning of 1975. In January 1975 she was seconded as a lecturer at the State Finance School Bavaria in Herrsching am Ammersee . Three months later, she moved to the Bavarian Civil Service College to teach as a full-time college teacher for tax regulations and civil law . In 1978 she was raised to the rank of government director. In 1980 she was appointed head of the tax code department at the technical college.

Judge in the financial jurisdiction

In June 1984 her teaching activity at the University of Applied Sciences ended because she went to the Munich Finance Court as a judge by order . After a year she was appointed judge at the finance court. It belonged to the XI. Senate, which mainly dealt with income tax law. In July 1994 she was promoted to presiding judge.

From March 1996 she belonged to the Federal Fiscal Court . Here it was initially assigned to the VIII Senate. On February 1, 1998, it was assigned by the Presidium to the 8th Senate, which is responsible for customs , consumption tax and market regulation law as well as general questions of tax administration law, in particular tax liability, accounting and enforcement. When she reached the age limit, she left the court in June 2004.

Other activities

Alber is part of the team of authors for the Hübschmann / Hepp / Spitaler , a standard commentary on the tax and tax court regulations . They also brought in 1981 at the Faculty of Social Sciences at the Ludwig-Maximilians-University as a lecturer to the students of economics , the Public Law was closer, and from 1988 in the second examiner legal state examination. She practiced both activities almost to the end of her judging career.

literature

• Werner Hein: Judge at the Federal Fiscal Court Dr. Christel Alber is retiring. In: Deutsche Steuerzeitung 2004, p. 393.

Web links

• Press release of the Federal Fiscal Court No. 13/2004 of June 30, 2004: Judge at the Federal Fiscal Court Dr. Christel Alber is retiring ( Memento from October 3, 2006 in the Internet Archive )

Individual evidence

1. ↑ Deutscher Richterbund (Ed.): Handbuch der Justiz 2002. The carriers and organs of judicial power in the Federal Republic of Germany. 26th year. R. v. Decker, Heidelberg 2002, ISBN 3-7685-0504-9 , p. 11.