Elvira Hettler

Elvira Hettler (born September 20, 1965 in Konstanz ) is a German lawyer and judge at the Federal Fiscal Court .

Life

Elvira Hettler began her professional career after gaining university entrance with an education in the executive grade of the tax administration of the country Baden-Wuerttemberg , who in October 1988 as a graduate Finanzwirtin completed. She then studied law at the University of Konstanz . In 1992 she passed the first state examination in law, and the second in 1995. She then worked as a research assistant at the Center for International Economics at the University of Konstanz. In 1998 she did her doctorate with the thesis topic "The extraordinary legal remedy procedure according to the tax code" .

In April 1997 , Ms. Hettler returned to the financial administration of Baden-Württemberg . From January 2001 to January 2005 she was seconded to the Federal Fiscal Court as a research assistant . Subsequently, in 2005, she was first seconded to the Hessian Finance Court as a judge by order , before she was appointed judge at the Finance Court there in August 2006 .

From 2007 Ms. Hettler was the women's representative for the judicial service at the Hessian Finance Court.

On November 1, 2010 , she was appointed judge at the Federal Fiscal Court. The Presidium of the Federal Fiscal Court initially assigned them to the 4th Senate, which deals with the taxation of income from agriculture and forestry as well as from partnerships. Since the beginning of September 2011 it belongs to the VI responsible for income tax . Senate.

Web links

• Press release No. 96/2010 of the Federal Fiscal Court of November 3, 2010
• Press release of the Hessian Ministry for Justice, Integration and Europe from May 10, 2010 . Retrieved September 21, 2012

literature

• Literature by and about Elvira Hettler in the catalog of the German National Library