Franz Klein (legal scholar)
Franz Klein (born September 8, 1929 in Siegen , † May 27, 2004 in Munich ) was a German tax law scholar . Between 1983 and 1994 he was President of the Federal Fiscal Court .
Life
Klein completed his legal studies in 1953 with the first state examination. During his studies he became a member of the Catholic student association KDSt.V. Falkenstein Freiburg in the CV . In 1954 he received his doctorate and passed the second state examination in law in 1958. He then began his professional career in the 1960s in the Federal Ministry of Finance . First he worked there as a policy officer , later he rose to head the tax reform group. In 1971, Klein took over the position of ministerial director of the finance working group in the state representation of the state of Rhineland-Palatinate in Bonn and became its head of office in 1981.
Finally, on April 1, 1983, he moved to the head of the Federal Fiscal Court. During Klein's tenure, the court was expanded to include three senates and the duration of the proceedings was significantly shortened. In public, Klein repeatedly advocated a simplification of income tax law , which in his opinion "has become confusing to the point of being unconstitutional" . On September 30, 1994, Klein handed over the office to Klaus Offerhaus .
In addition to his work as president, Klein was also active in academic training and accepted teaching positions at the universities of Trier and Passau . Klein was also active as a specialist author with numerous scientific publications, including the justification of a legal commentary on the tax code .
Awards
- Karl-Bräuer-Prize of the Association of Taxpayers
- Bavarian Order of Merit (1991)
- Large Federal Cross of Merit with Star and Shoulder Ribbon (1994)
literature
- Franz Klein , in: Internationales Biographisches Archiv 30/2004 of July 24, 2004, in the Munzinger archive ( beginning of article freely accessible)
Web links
- Literature by and about Franz Klein in the catalog of the German National Library
- BFH press release on Klein's death ( Memento from February 21, 2007 in the Internet Archive )
personal data | |
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SURNAME | Klein, Franz |
BRIEF DESCRIPTION | German tax law scholar and President of the Federal Fiscal Court |
DATE OF BIRTH | September 8, 1929 |
PLACE OF BIRTH | Wins |
DATE OF DEATH | May 27, 2004 |
Place of death | Munich |