Heinz Malitzky

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Heinz Malitzky (born September 24, 1903 in Breslau ; † September 8, 1995 in Ottobrunn ) was a German federal judge and commentator on sales tax law.

Life

After graduating from high school in 1922 at Maria-Magdalenen-Gymnasium , he was a trainee at Commerzbank in Breslau. He renoncierte on 23 May 1922 at the Corps Lusatia Wroclaw . On November 30, 1922 recipiert , he studied law and political science at the University of Breslau . He was promoted to Dr. iur. PhD . After the assessor exam in January 1931, he worked for various public prosecutors in Silesia . In September 1933 he moved to financial management in the higher service . From 1938 he worked at various Reich finance schools, most recently as headmaster in Mölln . In 1943 he was drafted into the military administration of the Wehrmacht , and was deployed in Russia and Greece . In 1945 he was taken prisoner by the US . Dismissed in 1947, he returned to finance management. From 1951 he was head of the sales tax groups of the Oberfinanzdirektion Kiel and the Oberfinanzdirektion Münster . On June 8, 1959, he was appointed federal judge at the Federal Fiscal Court. Since 1968 he was co-editor and main author of the standard commentary by Plückebaum / Malitzky, Value Added Tax Act . Until his retirement in 1971 he was a member of the V Senate for VAT issues. When he passed he was awarded the Federal Cross of Merit. He retired with his wife Lydia in Ottobrunn. She wrote his manuscripts, on which he worked several hours a day until the end. As the oldest Lusatian from Wroclaw, he died shortly before his 92nd birthday. Like most of the Wroclaw Lusatians, he had been a member of the corps formed with Lusatia Leipzig since November 6, 1993 .

Obituaries

  • Lausitzer-Zeitung , Nachrichten des Corps Lusatia zu Leipzig 5/1995, p. 67.
  • Der Corpsstudent , magazine of the KSCV and WSC 1/1996, p. 36.

Web links

Individual evidence

  1. ↑ Kösener Corpslisten 1996, 86/403.
  2. ↑ Dissertation: The legal theory and the legal technical concept of subjective law
  3. ↑ a b Obituary in Lausitzer newspaper
  4. ↑ 68th Cabinet Meeting, June 5, 1959 (Federal Archives)
  5. ^ Carl Heymanns Verlag
  6. ↑ Kösener Corpslisten 1996, 87/1281.
personal data
SURNAME Malitzky, Heinz
BRIEF DESCRIPTION German financial lawyer and federal judge
DATE OF BIRTH September 24, 1903
PLACE OF BIRTH Wroclaw
DATE OF DEATH September 8, 1995
Place of death Ottobrunn