Heinrich List (judge)

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Heinrich List (born March 15, 1915 in Mittermühle ; † July 18, 2018 in Munich ) was a German judge and tax law scholar . From 1978 to 1983 he was President of the Federal Fiscal Court . List is one of the great judges at the BFH; He has "significantly shaped German case law and given decisive impulses for the further development of tax law".

Life

In 1934 he graduated from the Wilhelmsgymnasium in Munich and studied law and political science at the Ludwig Maximilians University in Munich . He completed his studies in 1937 with the first state examination. After military service and subsequent captivity , he was able to begin his traineeship at the customs administration . His judicial activity began in 1955 when he was seconded to the Federal Fiscal Court. In 1959 he became a judge at the Munich Finance Court . In 1961 he was appointed finance court director , that is, chairman of a panel of the finance court.

List was elected judge at the Federal Fiscal Court on June 1, 1962. In line with his earlier work, List initially worked in the customs senate . Appointed Senate President in 1972, he took over the chairmanship of the III. Senate for unit valuation , wealth tax and investment grants of the Federal Fiscal Court. This was followed by the appointments as Vice President (1974) and President (1978) of the Federal Fiscal Court. After reaching the age limit, List retired in 1983.

In addition to his work as a judge, List also made a name for himself as a tax law scholar. From 1964 to 1987, from 1967 as honorary professor , he taught tax law at the University of Erlangen-Nuremberg . List has published numerous articles on German tax law.

Heinrich List was a member of the KSSt.V. Alemannia Munich in the KV . He lived in Munich.

He died on July 18, 2018 at the age of 103.

honors and awards

Web links

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  1. a b c President of the BFH a. D. Professor Dr. Heinrich List passed away. In: juris . Press release No. 40/2018 of the Federal Fiscal Court, July 20, 2018, accessed on July 21, 2018 .
  2. ^ Annual report on the Wilhelms-Gymnasium in Munich 1933/34. ZDB ID 12448436
  3. Professor Dr. Heinrich List 85 years. Press release No. 11 of the Federal Fiscal Court, March 13, 2000, archived from the original on June 7, 2007 ; accessed on July 22, 2018 .