Herbert Dorn (lawyer)

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Herbert Dorn (born March 21, 1887 in Berlin ; died August 11, 1957 in Berchtesgaden ) was a German lawyer and economist.

Life

Herbert Dorn attended the Friedrichs-Gymnasium in Berlin and studied law and economics at the universities of Berlin , Freiburg im Breisgau, Munich and Würzburg until 1908 . After the state exams and doctorate at the University of Würzburg with Albrecht Mendelssohn Bartholdy , he worked in the Prussian judicial service from 1913. In 1919 he worked on the Weimar constitution and the Erzberger tax and financial reform and went to the German delegation to the Paris peace treaty negotiations . In 1920 Johannes Popitz brought him to the Reich Ministry of Finance , where he quickly made a career. In 1921 he became ministerial director and in 1926 ministerial director. He played a key role in numerous negotiations for the conclusion of double taxation agreements . From 1926 he was a member of the War Burden Commission and a member of the Expert Commission of the League of Nations for questions of international financial law, from 1931 to 1933 its chairman. From 1927 he taught as an honorary professor at the Berlin School of Management . He was a permanent member of the German Lawyers' Association . 1931 was appointed President of the Reichsfinanzhof in Munich . After the handover of power to the National Socialists in 1933, Dorn was removed from service on March 1, 1934 because of non-Aryan descent .

In 1938 he was arrested during the Reichspogromnacht . In 1939 he had to emigrate from Germany to Switzerland under degrading circumstances after paying the Reich flight tax . After 1939 his mother was deported to a concentration camp in occupied Poland and murdered there. From 1943 on, Dorn found employment as an economic consultant in Cuba , which also issued him a diplomatic passport.

In 1947, Dorn was appointed professor of finance and business law at the University of Delaware . From 1952 to 1955 he was director of the Institute for Inter-American Studies and Research at the University of Delaware.

Herbert Dorn died during a trip to Europe.

In 2010 the Federal Finance Academy dedicated a special exhibition to Dorn.

Fonts (selection)

  • The process comparison as a basis for the acquisition of property in land. Liebheit & Thiesen, Berlin 1914 (acc .: Dissertation, University of Würzburg).
  • with Theodor von Olshausen: War invalids and survivors' claims to support before the military authorities. Vahlen, Berlin 1919.
  • with Arthur Oppenheimer: The Federal Council Ordinances on Bread Grains and Flour, Legumes, Buckwheat and Millet, Green Spelled, Barley, Oats, Concentrated Feed and Sugar-Containing Feed, the associated maximum price ordinances for 1916. Part 1: The Federal Council Ordinances on bread grain and flour, maximum prices for bread grain, pulses , Buckwheat and millet, green spelled and ancillary ordinances for 1916. Vahlen, Berlin 1916.
  • In the interests of an orderly financial economy, is it advisable to change the existing principles governing the approval of income and expenditure for the budgets of the Reich and the Länder? Assessment. From: Negotiations of the 35th German Lawyers' Conference. de Gruyter, Berlin 1928, pp. 489-564.
  • Foreign financial systems under the influence of the economic crisis. In: Paul Deutsch (Hrsg.): Tax economy problems of the present. Commemoration for Hermann Grossmann 's 60th birthday on October 5, 1932. Industrieverlag Spaeth & Linde, Berlin 1932.
  • Problems of the post-war and the transcurso de los tiempos; la internacionalización de las libertades humanas . Editorial “Hercules”, La Habana 1944.
  • Los derechos humanos como fuerzas formativas del desarrollo económico social . Academia Interamericana de Derecho Comparado Internacional, La Habana 1953.

literature

  • Werner Röder, Herbert A. Strauss (Hrsg.): Biographical manual of German-speaking emigration after 1933. Vol. 1: Politics, economy, public life. Saur, Munich 1980, p. 136.
  • Alfons Pausch : Dorn, Herbert. In: Concise dictionary of tax law including business taxation, finance law, finance. Volume 1: A-J. Beck, Munich 1981, p. 368.
  • Johann Heinrich Kumpf: Dorn, Herbert. In: Harald Hagemann , Claus-Dieter Krohn (Hrsg.): Biographical manual of the German-speaking economic emigration after 1933. Volume 1: Adler – Lehmann. Saur, Munich 1999, ISBN 3-598-11284-X , p. 128 f.
  • Ekkehart Reimer : The unloved president. Herbert Dorn at the head of the Reichsfinanzhof (1931–1934). In: Rudolf Mellinghoff : Tax law in the rule of law. Festschrift for Wolfgang Spindler on the occasion of his 65th birthday. O. Schmidt, Cologne 2011, pp. 507-527.
  • Your old Dorn - Herbert Dorn revisited. Cover story. In: Federal Finance Academy in the Federal Ministry of Finance (Ed.): Federal Finance Academy Annual Program 2012. P. 59–115 (bundesfinanzministerium.de . (PDF; 5.9 MB) (No longer available online.) August 29, 2011, archived from the original on February 2, 2018 ; accessed on April 17, 2019 (changed on October 6, 2011). Complete version expanded to include "some illustrations and attachments" compared to the printed version).
  • Christoph Bräunig: Herbert Dorn (1887–1957). Pioneer and trailblazer in international tax law (= contributions to the legal history of the 20th century. Volume 90). Mohr Siebeck, Tübingen 2016, ISBN 978-3-16-153744-8 (Zugl .: Diss., University of Heidelberg, 2014/2015).

Web links

Individual evidence

  1. ↑ Information on the tax museum that viewed the death certificate. According to other information, the place of death was Hallein in Austria .
  2. ↑ a b c d e f g h i Tax Museum: Herbert Dorn. In: bundesfinanzministerium.de. March 21, 2012, accessed February 1, 2018.
  3. ^ Alfons Pausch: Dorn, Herbert. In: Concise dictionary of tax law. 1981.
  4. ^ Exhibition "Herbert Dorn". ( Memento from February 2, 2018 in the Internet Archive ) In: bundesfinanzministerium.de. May 20, 2010, accessed February 1, 2018.
  5. ↑ Information after special events. Your old Dorn - Herbert Dorn revisited. (No longer available online.) In: bundesfinanzministerium.de. October 6, 2011, archived from the original on February 2, 2018 ; accessed on April 17, 2019 .
personal data
SURNAME Dorn, Herbert
BRIEF DESCRIPTION German lawyer and economist
DATE OF BIRTH March 21, 1887
PLACE OF BIRTH Berlin
DATE OF DEATH August 11, 1957
Place of death Berchtesgaden