Claus Lambrecht

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Claus Lambrecht (* 1951 ) is an honorary professor for finance and tax law at the Brandenburg University of Technology Cottbus-Senftenberg and former president of the Berlin-Brandenburg finance court .

Life

Lambrecht studied at the Universities of Friborg , Lausanne and Bonn law . He completed his studies in 1975 with the first state examination in law. From 1975 to 1977 he did his doctorate in Hamburg on the subject of “Suitability for enforcement of the Federal Immission Control Act in the Iron and Steel Industry”. 1977 to 1979 he was a trainee lawyer in the district of the OLG Hamburg . From 1979 to December 1984 he was employed in the financial administration of the state of Baden-Württemberg ; From 1983 to 1984 he studied during this time at the University of Florida in Gainesville , where he obtained the degree of " Master of Laws in Taxation".

In 1985 he became a commissioned judge at the Düsseldorf Finance Court and a judge at the Finance Court in 1986 . From July 1990 to June 1993 he was seconded to the Ministry of Justice of the State of North Rhine-Westphalia , followed in July 1993 by a secondment to the Brandenburg Finance Court , where he took over the chairmanship of the 2nd Senate of the Finance Court. In December 1993 he became Vice President of the Finance Court. In April 2004 Lambrecht became President of the Brandenburg Finance Court. Since the merger of the Brandenburg and Berlin Finance Courts on January 1, 2007, he became President of the Berlin-Brandenburg Finance Court.

Since 2004 he has been honorary professor at the Brandenburg Technical University in Cottbus.

Lambrecht is one of the Auditor Oversight Commission (AOC) to (May 2015).

Publications

Since 1985 he has been involved as an author in the large commentary on Kirchhof / Söhn / Mellinghoff on income tax law and since 2001 in the compact commentary on income tax law published by Paul Kirchhof . Since 2005 he has also been a co-author of the commentary on the corporate income tax law published by Gosch . In addition, Lambrecht published contributions to anthologies and articles on tax law.

Web links

Individual evidence

  1. ↑ Internet presence of the Finanzgericht Berlin-Brandenburg. Retrieved May 30, 2015
  2. ^ Members of the APAK. ( Memento of the original from May 30, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. Retrieved May 30, 2015 @1@ 2Template: Webachiv / IABot / www.apak-aoc.de
personal data
SURNAME Lambrecht, Claus
BRIEF DESCRIPTION German tax lawyer and judge
DATE OF BIRTH 1951