Claus Grimm (judge)

Claus Grimm (* 1923 in Karlsruhe ; † December 18, 2008 in Graefelfing ) was a German lawyer and until 1990 Vice President of the Federal Fiscal Court .

Life

Claus Grimm grew up in Krailling near Munich . After graduating from high school, he was drafted into the navy and last took part in the Second World War as a lieutenant at sea . After he was released from French captivity in 1947, he began studying law at the Ludwig Maximilians University in Munich . He received his doctorate in 1952 in Munich and began his legal career in 1953 in the Bavarian financial administration . In 1957 he was seconded to the Federal Fiscal Court as a research assistant . In 1962 Claus Grimm became a judge at the Munich Finance Court and in 1969 a judge at the Federal Finance Court. In his twenty-one years of service at the Federal Fiscal Court, he was presiding judge of a senate for nine years and the last four years before his retirement in 1990 he was vice-president of the court. For many years Grimm was a member of the Presidium and Presidial Council of the Federal Fiscal Court. During his work, Grimm exerted particular influence on the highest court rulings on the tax treatment of leasing and had a decisive influence on the development of the economic approach in German tax law .

Honors

On the occasion of his retirement in 1990, Claus Grimm was awarded the Great Cross of Merit of the Federal Republic of Germany .

Web links

• Press release No. 125/08 of the Federal Fiscal Court of December 23, 2008