Dieter Wachweger

Dieter Wachweger (born December 3, 1919 in Neisse , Province of Silesia ) is a German lawyer.

Life

Dieter Wachweger was a ministerial advisor for sales tax in the Federal Ministry of Finance . There he was one of the civil servants who, in the 1960s, prepared the reform of the sales tax on January 1, 1968 (replacement of the all-phase gross sales tax with the value added tax levied since then ) and steered its implementation.

From July 1, 1978 to September 30, 1986 he was a judge at the Federal Fiscal Court . There he belonged to the V Senate (sales tax).

Honors

• 1976: Cross of Merit 1st Class of the Order of Merit of the Federal Republic of Germany

Fonts

• Invoicing and input tax deduction in the case of trusteeship . In: Das deutsche Steuerrecht , born in 1973, pp. 233–274.
• as processor: 6th Directive on the harmonization of sales taxes in the European Communities . Stollfuß, Bonn 1977.
• Administración del impuesto al valor agregado . In: Tributación (Santo Domingo), Vol. 5 (1979), pp. 197-202.
• New regulation of sales tax law. The new sales tax law 1980 - legal text with explanations for practice . WEKA-Verlag for administration and industry, Kissing 1980, ISBN 3-8111-8880-1 .

Discography

• German Taxes Current , No. 7: Value Added Tax , Part 2: Wachweger explains paragraphs 10–32 excluding paragraph 19 of the VAT Act, in particular debit taxation, issuing invoices, input tax deduction, recording obligations, average rates, relief of inventory and taxation of self-consumption . Publishing house of the Scientific Institute of Tax Agents, Bonn 1967.

literature

• Christian Forst: Dieter Wachweger 70 years . In: sales tax review , issue 12 of June 15, 1989, p. 361.

Footnotes

1. ↑ Intertax. European Tax Review , ISSN  0165-2826 , vol. 6 (1978), Kluwer Law International, Alphen aan den Rijn, p. 160.
2. ↑ Christian Forst: Dieter Wachweger 70 years . In: sales tax review , issue 12 of June 15, 1989, p. 361.
3. ↑ Handelsblatt of October 7, 1986, p. 16.