Hartmut Söhn

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Hartmut Söhn (* 1938 in Nümbrecht ) is a German legal scholar .

Life

After graduating from Hollenberg-Gymnasium in Waldbröl , he studied law at the Universities of Bonn , Cologne and Munich from 1958 to 1962 (first and second state examination in Munich). From 1964 to 1971 he was a research assistant at the Institute for Public Economic and Tax Law at LMU Munich . After graduation in 1965 Dr. iur. and his habilitation in 1971 with the right to teach constitutional and administrative law, finance and tax law at the Law Faculty of the University of Munich, in 1973 he became a full professor for finance and tax law at the law and economics department of the TH Darmstadt . On April 1, 1979, he was appointed to the chair for constitutional and administrative law, in particular finance and tax law, at the University of Passau . He has been retired since October 1, 2006 .

Fonts (selection)

  • Elimination of tax consequences through reimbursement. At the same time a contribution to the tax liability . Munich 1973, ISBN 3-406-02916-7 .
  • Obligation to apply or to suspend if laws are found to be unconstitutional? . Frankfurt am Main 1974, ISBN 3-7610-3421-0 .
  • as editor: The demarcation of the business or professional sphere from the private sphere in income tax law. Business expenses / business expenses, private expenses, business assets, private assets; with a comparative law part . Cologne 1980, ISBN 3-504-62004-8 .
  • as editor with Klaus Tipke : memorial for Christoph Trzaskalik . Cologne 2005, ISBN 3-504-06031-X .

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