Emil Berger (lawyer)

Emil Berger (born March 5, 1902 in Opole ; † November 9, 1975 ) was a German legal scholar and judge at the Federal Fiscal Court .

Life

Berger studied law at the universities of Tübingen and Breslau . After passing both state exams and becoming a Dr. iur. had received his doctorate, he joined the Reich Finance Administration in Bytom . There he was employed at the tax offices in Neisse , Hindenburg , Hirschberg and Breslau and attracted the attention of his superiors through good work. From 1940 he therefore worked as a lecturer at the Reich Finance School in Wöllershof.

After military service and a prisoner of war, Berger initially worked at the Nuremberg Regional Finance Directorate , before joining the judge's service as a judge at the Nuremberg Finance Court . After Berger was promoted to finance court director, he was elected judge at the Federal Fiscal Court in 1957 . From 1962 he also acted as editor of the magazine Das deutsche Steuerrecht (DStR) . In this magazine he also published some articles himself. On April 1, 1968, Berger became Senate President at the Federal Fiscal Court. In 1970 he retired. In the same year he was awarded the Great Cross of Merit of the Federal Republic of Germany.

Works (selection)

Berger stood out in particular through publications on tax law. His work The Tax Process was groundbreaking for the establishment of a rule of law founded tax law procedure.

• The realm tax code according to its main focus for practice . Dr. Carl Wurm, Straubing 1953.
• The tax process . CH Beck, Munich 1954.

literature

• Thomas Kreppel in: Juristen im Portrait - Verlag und Authors in 4 decades. Festschrift for the 225th anniversary of the CH Beck publishing house . CH Beck, Munich 1988, ISBN 978-3-406-33196-1 , p. 178-182 .