Gerhard Michel

Gerhard Michel (* 1960 ) is a German lawyer and judge at the Federal Fiscal Court .

Career

After completing secondary school, Michel began training in the Hessian financial administration. Following the career test, he made up his Abitur and studied law as well as economics and bohemian studies at the Philipps University of Marburg . In 1991/92 he was a research assistant at the Universities of Marburg and Jena . After the second state examination in law, Michel was awarded a doctoral scholarship from the German National Academic Foundation . 1998 he was at the University of Marburg with the investigation"The retroactive remuneration of the controlling partner-managing director in civil, GmbH and tax law" on the Dr. iur. PhD.

At the end of 1994, Michel entered the higher service of the Hessian financial administration. There he initially worked as a department head for corporation tax , later as a department head for large tax audits . During this time he was employed in the financial administration of Finanzverwaltung in Gießen , Frankfurt am Main and Darmstadt . In September 2000 Michel was appointed judge at the Hessian Finance Court.

On June 2, 2008, Michel was appointed judge at the Federal Fiscal Court, where he is a member of the fifth senate responsible for sales tax law.

Individual evidence

1. ↑ V. Senate of the BFH ( Memento of the original dated December 6, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  

Web links

• Press release No. 52/08 from June 2nd, 2008
• Press release of the Hessian Ministry of Justice of March 13, 2008 on the election as judge at the BFH

• Literature by and about Gerhard Michel in the catalog of the German National Library