Hans Georg Ruppe

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Hans Georg Ruppe (2015)

Hans Georg Ruppe (born June 16, 1942 in Vienna ) is a professor emeritus for financial law at the University of Graz and was a member of the Austrian Constitutional Court until the end of 2012 .

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After attending school in Salzburg and graduating in 1960, Ruppe studied. In 1964 he received his doctorate from the law faculty of the University of Vienna . From 1963 he was a research assistant, from 1965 university assistant at the Research Institute for Cooperatives at the University of Vienna. 1967 followed a second doctorate to Dr. rer. pole.; 1971 the habilitation for "financial law and financial policy" at the University of Vienna. In 1972 he accepted a position at the University of Graz; since 1973 he has headed the Institute for Financial Law at this university. In 1997 he became a corresponding member, in 2004 a full member of the philosophical-historical class of the Austrian Academy of Sciences .

In 1987 he became a substitute member - nominated by the National Council - and in 1999 a member of the Constitutional Court. He has been repeatedly elected permanent speaker. Upon reaching the age limit, he left the Constitutional Court at the end of 2012.

Ruppe is a member of the board of directors of the German Tax Law Society .

Scientific work

Hans Georg Ruppe is known, among other things, for his contribution to the development of the market income theory. His basic work on the theory of tax law is just as important in Germany as it is in Austria.

Publications

  • Possibilities and limits of transferring sources of income . In: Klaus Tipke , Transfer of Sources of Income in Tax Law, DStJG Volume 1 “Transfer of Sources of Income in Tax Law”, 1979, p. 7 ff.
  • Hans Georg Ruppe, Markus Achatz: Value Added Tax Act: Comment . Facultas Verlag, Vienna 2018, ISBN 978-3-7089-1515-9 .

Web links

Commons : Hans Georg Ruppe  - Collection of images, videos and audio files