Heinrich Wilhelm Kruse
Heinrich Wilhelm Kruse (born August 4, 1931 in Hamburg ; † June 2, 2019 there ) was a full professor emeritus of tax law at the Ruhr University in Bochum .
Life
After graduating from the Christianeum in Hamburg, he studied in Hamburg and Munich , where he passed his first state examination in law in 1955. His academic teacher was Carl Böttcher, with whom he received a doctorate in 1957 with the topic "What can be understood by 'logical decision' in tax law?" iur. PhD. He passed the second state law examination in Hamburg in 1960 and then joined the Hamburg financial administration. Later, Kruse completed his habilitation with Heinz Paulick in Würzburg on the subject of “Principles of proper accounting - legal nature and determination”, which was published in three editions. From 1971, he held the chair for tax law at the Ruhr University in Bochum for almost 25 years , until he was succeeded by Roman Seer in 1996 . During this time, Kruse accompanied 51 successful doctoral students.
Kruse's research areas ranged from methodology to constitutional law and legal history to commercial law . However, tax law was at the center of his research .
From 1961/1963 he published together with Klaus Tipke what is probably the most famous commentary on the Reich Tax Code / Tax Code (“ Tipke / Kruse ”). He was chairman of the German Tax Law Society. Furthermore, from 1994 to 2002, as a member of the North Elbian Evangelical Lutheran Church , Kruse was chairman of the synodal committee for corporations entitled to church tax. Kruse was a member of the Board of Trustees of the Esche Schümann Commichau Foundation .
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Web links
- Literature by and about Heinrich Wilhelm Kruse in the catalog of the German National Library
- Prof. Dr. Heinrich Wilhelm Kruse
| personal data | |
|---|---|
| SURNAME | Kruse, Heinrich Wilhelm |
| BRIEF DESCRIPTION | German lawyer, professor of tax law |
| DATE OF BIRTH | 4th August 1931 |
| PLACE OF BIRTH | Hamburg |
| DATE OF DEATH | 2nd June 2019 |
| Place of death | Hamburg |