Ernst Paul Boruttau

Ernst Paul Boruttau (born February 25, 1886 in Potsdam ; † March 6, 1979 ) was a German legal scholar and judge at the Federal Fiscal Court .

Life

Boruttau grew up in East Prussia and attended the humanistic grammar school in Marienwerder . After the father's death, the family moved to Königsberg , where Boruttau passed his Abitur in 1904. In the same year he began studying law at the university there . After moving to the University of Freiburg , he passed his first state examination there in 1907. He then did his legal clerkship in Rastenburg and Königsberg, whereupon he passed his second exam with good in 1912 .

In March 1914, Boruttau was finally appointed government assessor at the Magdeburg General Customs Directorate. For use in the First World War , he was drafted in April 1916 because of hearing damage. After deployments in Macedonia and before Verdun and being awarded the Iron Cross , he was dismissed as a lieutenant in the reserve in December 1918 and appointed to the board of the stamp and inheritance tax office in Magdeburg. On April 1, 1920 he became head of the Wittenberg tax office, in 1924 he was transferred to the Berlin Stock Exchange tax office, appointed head of that office and promoted to senior government councilor. He was assessed as follows by the president of the state tax office : "Boruttau is one of the best qualified officials in the state tax office district and leads the most difficult and largest tax office in the district with full success and great diligence."

Numerous articles explaining the inconsistent tax laws in relevant specialist journals date from this period. With this and through his comments, Boruttau soon acquired the reputation of a specialist in traffic tax law and, although he was not a member of the NSDAP, was appointed to the Reich Ministry of Finance as Ministerialrat in 1937 . There he was instrumental in drafting the real estate transfer tax law of 1940, which in 1982 adopted land transfer law has significantly influenced.

On April 1, 1943, Boruttau was appointed judge at the Reichsfinanzhof . After the end of the war, he was appointed to the newly established Federal Fiscal Court in 1950 , where he worked in the Senate responsible for legal traffic taxes and inheritance tax. Upon reaching the age limit at that time, Boruttau left the Federal Fiscal Court on February 29, 1956. But even in retirement, he continued to comment on the relevant tax norms. In 1956 he was also awarded the Great Cross of Merit of the Federal Republic of Germany.

Works (selection)

Boruttau was best known for the commentary on the Land Transfer Tax Act named after him, which is still in its 19th edition.

• The Certificate Tax Act of May 5, 1936 with the implementing provisions of May 6, 1936: Explanatory Book . 5th edition. Heymann, Berlin 1940.
• Outline of the capital transfer tax . Schäffer, Stuttgart 1950.
• with Oskar Schadeck: Capital transfer tax . 2nd Edition. Schäffer, Stuttgart 1964.
• most recently with Otto Klein and Hans Egly: Land transfer tax law with implementation ordinance and individual provisions under state law: Commentary . 8th edition. CH Beck, Munich 1965 (last published in 18th edition).

literature

• Heinrich Sigloch 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. 188-194 .

Individual evidence

1. ↑ quoted from Sigloch, p. 191.