Helmut Debatin

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Helmut Felix Debatin (born September 26, 1926 in Konstanz ; † December 14, 2011 in Bad Godesberg ) was a German lawyer and university professor . As a specialist in finance and tax policy, he was both ministerial director in the Federal Ministry of Finance and Under-Secretary-General of the United Nations .

Life

Debatin, son of a civil servant, studied law at the Albert-Ludwigs-Universität Freiburg after attending school , where he passed his first state examination in 1949 . In 1951 he received his doctorate as Dr. jur. with a dissertation on the subject of the dogmatic interpretation of Section 145d of the Criminal Code . After taking his second state examination in 1955, he completed postgraduate studies in law at Harvard University , where he obtained a Master of Laws (LL. M.) in 1956 .

After his return to the Federal Republic of Germany, he became an employee in the Federal Ministry of Finance, where he became a recognized expert on questions of double taxation . In 1969 he was promoted to ministerial director in the Federal Ministry of Finance. After the Federal Republic of Germany became a member of the United Nations , Debatin became Assistant Secretary General for the Office of Financial Services in 1973 and as such was responsible for budget and program planning at the United Nations.

After finishing this activity, he held a professorship at the Institute for Foreign and International Finance and Taxation at the University of Hamburg from 1983 to 1991 . During this teaching activity, the later professor for German and international finance and tax law at the University of Trier , Gabriele Burmester , was his university assistant between 1986 and 1992 and most recently from 1992 to 1994 also a substitute professor.

In 1993 he became a founding partner of the Cologne- based law firm and tax consultancy Schlütter Bornheim Seitz , where he was particularly active in the field of tax law.

His son Jörg Debatin was medical director at the University Medical Center Hamburg-Eppendorf from 2003 to 2011 and has been a member of the supervisory board of Hamburger SV since 2008 .

Publications

  • The dogmatic interpretation of Section 145d of the Criminal Code. Constance 1951.
  • Ernst C. Stiefel , Rudolf Mueller, in collaboration with Helmut Debatin: Doing business in Germany. A legal manuel. Knapp, Frankfurt am Main 1960.
  • Domestic residence, foreign residence and tax liability. Freiburg im Breisgau 1961.
  • Harmonization work in the field of indirect and direct taxes. Herne 1962.
  • Financial and tax policy from an American perspective. Herne 1963.
  • Main features of the agreement to avoid international double taxation. Freiburg im Breisgau 1963.
  • Domestic residence, foreign residence and tax liability. Freiburg im Breisgau 1966.
  • The new US-Federal Republic of Germany double taxation agreement. Munich 1990.
  • The cross-border relocation of corporations. Hamburg 1990.
  • Corporate taxation in Germany. Düsseldorf 1994.

Background literature

  • Gabriele Burmester / Dieter Endres: Foreign tax law, double taxation agreements and EU law in tension. Festschrift for Helmut Debatin on the occasion of his 70th birthday , Munich, 1997

Awards

Web links

Individual evidence

  1. ↑ a b Helmut Debatin in the Hamburg professor catalog (accessed on January 13, 2018) 
  2. ↑ Bonn setting . In: The time of August 9, 1974
  3. ^ Gabriele Burmester (University of Trier)
  4. ^ Sozietät Schlütter Bornheim Seitz ( Memento from January 5, 2012 in the Internet Archive ) (PDF; 182 kB)
  5. ↑ List of all decorations awarded by the Federal President for services to the Republic of Austria from 1952 (PDF; 6.9 MB)
personal data
SURNAME Debatin, Helmut
ALTERNATIVE NAMES Debatin, Helmut Felix (full name)
BRIEF DESCRIPTION German lawyer and UN functionary
DATE OF BIRTH September 26, 1926
PLACE OF BIRTH Constancy
DATE OF DEATH December 14, 2011
Place of death bad Godesberg