Hans-Joachim Chancellor

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Hans-Joachim Wolfgang Kanzler (born November 15, 1946 in Kölleda ) is a German lawyer ; he was presiding judge at the Federal Fiscal Court .

Life

After passing the second state examination in law, Chancellor joined the Rhineland-Palatinate financial administration in 1975 . At the Johannes Gutenberg University Mainz , he was in 1979 with the work of the interim legal protection by the interlocutory Injunction in the English civil procedure to Dr. iur. PhD . In the same year he became a judge at the Lower Saxony Finance Court, from which he was seconded to the Federal Fiscal Court (BFH) as a research assistant for three years in 1984 . In 1989, the Chancellor was appointed judge at the Federal Fiscal Court, where he initially served the III. and XI. Senate, then belonged to the IV Senate. From 2004 he was a member of the Grand Senate and from 2006 until his retirement at the end of November 2011 he was Chairman of the VI. Senate of the Federal Fiscal Court. In 2012, Kanzler joined the law firm Kanzler, Kern, Kaiser as a newly admitted lawyer .

In addition, Kanzler has been a lecturer since 1981 and honorary professor for tax law at the University of Hanover since 1996 and publishes articles on corporate and family taxation as a scientific author. He is co-editor and author of the Herrmann / Heuer / Raupach commentary on income and corporation tax, the income tax commentary Kanzler / Kraft / Bäuml and a tax law journal as well as a co-author of various other commentaries on income taxation. Chancellor is a member of the Berlin Tax Talks eV, the German Tax Law Society , the Scientific Association for Family Law and was a member of the Scientific Advisory Board of the Ernst & Young corporate network until the end of 2019 .

Fonts

  • Interlocutory Injunction in English civil proceedings , dissertation University Mainz, 1979
  • The taxation of marriage and the family , DStJG 24 (2001), pp. 417–462
  • The shot in the blue - some thoughts on the experimental law in tax law , in: Festschrift for Arndt Raupach on his 70th birthday, Cologne 2006, pp. 49–65
  • Jurisprudence continuity and change. A contribution to judicial protection of trust , FS Wolfgang Spindler 2011 pp. 265–278
  • Incidental about incidental - The obiter dictum in the case law of the Federal Fiscal Court , DStR 2013, pp. 1505–1509

Web links

Literature: Köbler / Peters: Who is Who in German Law. CH Beck, 2003 p. 324.

Individual evidence

  1. ↑ Prof. Dr. Hans-Joachim Chancellor new presiding judge at the VI. Senate of the BFH  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , Press release of the Federal Fiscal Court, October 4, 2006, on the website of the magazine Der Betrieb , accessed on June 16, 2012.@1@ 2Template: Toter Link / www.der-betrieb.de  
  2. ^ Presiding judge at the Federal Fiscal Court Prof. Dr. Hans-Joachim Kanzler retires , press release of the Federal Fiscal Court, November 30, 2011, accessed on June 16, 2012.
  3. ↑ Berliner Steuerrechner eV: Founding members ( Memento of the original from November 11, 2014 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed November 11, 2014  @1@ 2Template: Webachiv / IABot / www.berlinersteuergespraeche.de
personal data
SURNAME Chancellor, Hans-Joachim
ALTERNATIVE NAMES Chancellor, Hans-Joachim Wolfgang (full name)
BRIEF DESCRIPTION German lawyer and presiding judge at the Federal Fiscal Court
DATE OF BIRTH November 15, 1946
PLACE OF BIRTH Koelleda