Enno Becker

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Enno Franz August Becker (born May 17, 1869 in Oldenburg ; † January 31, 1940 in Munich ) was a German lawyer . He wrote the Reich Tax Code , the predecessor of the Tax Code .

Life

Origin and first years

Becker was born as the son of Colonel Wilhelm Theodor Becker (1818–1885) and his wife Alexandra, geb. von Buschmann (1829–1910) born. He attended grammar school in Oldenburg and studied law in Freiburg and Berlin . In 1891 he passed the first and in 1895 the second state examination. In 1896 he became a laborer in the State Ministry of the Grand Duchy of Oldenburg , Department of Justice, and in 1898 a court assessor. In 1899 he came as official judge of Cloppenburg and was in the following year Amtsgericht Brake added. From 1901 on, Becker worked as a district judge in Oldenburg, and temporarily also as a public prosecutor in 1904/1905 . In 1906 he was appointed assistant judge at the Oldenburg Higher Regional Court and was appointed to the Higher Regional Court in the following year . From 1911 he was also a member of the Oldenburg Higher Administrative Court , where he mainly dealt with tax matters.

Activity in Berlin and Munich

In October 1918, at the suggestion of later Undersecretary Stephan Moesle , Becker was appointed by the Reich Chancellor to Berlin to the then Reich Treasury and later Reich Ministry of Finance and commissioned to create the draft for a law on general tax law . He began work during the November Revolution of 1918 and delivered the first, preliminary draft of the Reich Tax Code as early as Easter 1919. In July 1919 this was discussed in the Reich Cabinet and in November 1919 the Weimar National Assembly accepted it in its third reading. The Reich Tax Code came into force on December 23, 1919. In his job, which lasted only about a year, he benefited from the fact that he was able to gain experience as a judge for over ten years in civil and procedural law at the Higher Regional Court, as well as in tax matters at the Higher Administrative Court. In January 1920 Becker was then Reich Finance Councilor at the Reich Finance Court in Munich. In 1922 he was appointed Senate President and chaired the Senate for Income Tax Matters until his retirement in 1935.

further activities

Becker was not only the creator of the Reich Tax Code, he also wrote the long-standing commentary on the Reich Tax Code and a commentary on the Income Tax Act . In addition, he published numerous articles in magazines and reported on the current case law of the Reichsfinanzhof in the journal Steuer und Wirtschaft . As one of the first he had scientifically penetrated tax law and advocated the autonomy of tax law concepts. He was also involved in specific tax policy tasks. In 1925, for example, he was a member of the scientific commission formed by the then Reichsverband der Deutschen Industrie (Reichsverband der Deutschen Industrie) to develop the basis for a tax reform that dealt with questions of trade tax and financial equalization. He was co-editor of the series of publications on tax and enterprise and endeavored to build a bridge between tax law and business administration .

rating

Although Becker had neither a prior academic background in tax law nor did reasonable templates exist and, according to his own statement, “ the time circumstances forced him to complete the draft in a very short time and hastily ”, the Reich Tax Code he had drafted was in force until 1976. In the successor law, the tax code , which is the basic law of tax law, a large number of provisions have been adopted unchanged. As a judge and commentator on tax laws , he made a significant contribution to the development of tax law in the Weimar Republic . His services to tax law and its scientific penetration were recognized in 1925 when he was awarded an honorary doctorate by the Law Faculty of the University of Münster .

family

Becker was married to Dora geb. Schäfer (born March 23, 1882), the daughter of the Oldenburg businessman Karl Schäfer (1853–1933).

Works (selection)

  • The Reich Tax Code of December 13, 1919 together with implementing regulations. Berlin. 1921, 1922.
  • The Income Tax Act of August 10, 1925 .. In: Enno Becker (Hrsg.): Handkommentar der Reichssteuergesetze . 2 vols. Stuttgart. 1928-1929.
  • Supplement to the Reich Tax Code. Berlin. 1931.

literature

personal data
SURNAME Becker, Enno
ALTERNATIVE NAMES Becker, Enno Franz August (full name)
BRIEF DESCRIPTION German lawyer
DATE OF BIRTH May 17, 1869
PLACE OF BIRTH Oldenburg
DATE OF DEATH January 31, 1940
Place of death Munich