Heinz-Jürgen Pezzer

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Heinz-Jürgen Pezzer (born July 4, 1950 in Dortmund ) is a German lawyer and former judge at the Federal Fiscal Court .

Professional background

Pezzer completed his legal training in 1978 with the second state examination in law. He then began his legal career as a research assistant at the Institute for Tax Law at the University of Cologne with Klaus Tipke , where he received his doctorate in 1986 on the subject of the hidden distribution of profits in corporate tax law .

In November 1979, he was appointed as a tax judge at the Düsseldorf Finance Court , to which Pezzer was a member - interrupted by a four-year assignment as a research assistant to the Federal Constitutional Court  - until his appointment as a judge at the Federal Finance Court on July 26, 1991.

Until December 2006 Pezzer was a member of the IX. Senate of the Federal Fiscal Court. On January 1, 2007, he moved to the 8th Senate, which he took over in January 2009 when he was appointed presiding judge at the Federal Fiscal Court. As chairman of the 8th Senate, Pezzer succeeded Reinhild Ruban .

In the more than 24 years of his supreme court activity, Pezzer had far-reaching influence on the jurisdiction of the VIII. And IX. Senate of the Federal Fiscal Court and decisively determined the judicature of these Senates. The same applies to the Grand Senate of the Federal Fiscal Court, to which Pezzer has been a member since 2000 with a brief interruption.

In addition to his judicial profession, Pezzer worked in several other functions at the Federal Fiscal Court. From 2002 to 2006 he was a consultant for press and public relations and for many years also a member of the judges' council . In addition, he was for many years the trust judge of the scientific staff at the Federal Fiscal Court. Pezzer is known to the professional world through a large number of specialist publications , particularly in the field of income and corporate tax law . He was also a member of the Tax Code Commission and co-author of the final publication . In addition, Pezzer was a lecturer at the University of Osnabrück for many years and was made an honorary professor there in February 2003 .

At the end of November 2015, Pezzer retired as a judge at the Federal Fiscal Court.

Memberships

Pezzer is a member of the European Association of Tax Law Professors , the International Association of Tax Judges , a member of the Scientific Advisory Board of the German Tax Law Society , as well as the Board of Directors and the Scientific Working Group of the German Scientific Institute of Tax Consultants .

See also

Works

  • The hidden profit distribution in corporation tax law. Registration, requirements, legal consequences, reversal . Dissertation. O. Schmidt, Cologne 1986, ISBN 3-504-23008-8 .
  • Heinz-Jürgen Pezzer (Ed.): Protection of trust in tax law. Graz, September 15 and 16, 2003 . Conference publication (=  publications of the German Tax Law Society . Volume 27 ). O. Schmidt, Cologne 2004, ISBN 978-3-504-62029-5 .
  • Jörg Manfred Mössner , Heinz-Jürgen Pezzer: The financial administration - a substitute legislator? Publishing house of the Scientific Institute of Tax Consultants, Berlin 2006, ISBN 978-3-933911-23-0 .
  • Roman Seer , Heinz-Jürgen Pezzer: Self -assessment . Elimination of the principle of official investigation? In: Series of publications of the German Scientific Institute of Tax Consultants eV No. 30 , 2015.

Web links

Individual evidence

  1. ↑ a b professors. Research and teach together. Prof. Dr. jur. Heinz-Jürgen Pezzer. University of Osnabrück, accessed on June 2, 2018 .
  2. ^ Institute for Tax Law - University of Cologne. Retrieved June 2, 2018 .
  3. ↑ a b c d e f g h i j Bundesfinanzhof: Press release No. 80 from November 25, 2015. Accessed June 2, 2018
  4. ^ The work of the commission "Tax Code". Market Economy Foundation , accessed on June 2, 2018 .
  5. ↑ Joachim Lang , Michael Eilfort (ed.): Structural reform of German income taxes. Report on the work and drafts of the "Tax Code" commission of the Market Economy Foundation . Olzog, Munich 2013, ISBN 978-3-7892-8212-6 .
  6. ^ Honorary professors - University of Osnabrück. Retrieved June 2, 2018 .
  7. ^ European Association of Tax Law Professors. Retrieved June 2, 2018 .
  8. ↑ International Association of Tax Judges. Retrieved June 2, 2018 .
  9. ↑ Deutsche Steuerjuristische Gesellschaft eV Accessed on June 2, 2018 .
  10. ↑ DWS Institute. Retrieved June 2, 2018 . - see. also Wikipedia: Fachinstitut der Steuerberater
personal data
SURNAME Pezzer, Heinz-Jürgen
BRIEF DESCRIPTION German lawyer and judge at the Federal Fiscal Court
DATE OF BIRTH 4th July 1950
PLACE OF BIRTH Dortmund