Heribert Zitzelsberger

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Heribert Zitzelsberger (born March 3, 1939 in Donaustauf ; † January 6, 2003 in Munich ) was a German tax lawyer and State Secretary .

Life

Zitzelsberger studied law and joined the Bavarian financial administration in 1967, the year of his doctorate . In 1974 he was transferred to the Federal Ministry of Finance (BMF) and worked there a. a. in the management area. In 1987 he joined Bayer AG and later became head of its tax department. In 1990 he completed his habilitation at the University of Regensburg , where he was initially a private lecturer and then an adjunct professor. He was a member of the Association of German Constitutional Law Teachers .

After the resignation of the then Federal Finance Minister Oskar Lafontaine in 1999, his State Secretary Claus Noé was also retired. Zitzelsberger, a member of the SPD, was his successor under Federal Minister Hans Eichel . He contributed significantly to the tax reforms of the red-green coalition under Gerhard Schröder . In 2002 he resigned from office due to illness; He died in 2003.

Publications

  • The protection of the commercial enterprise in Article 14 of the Basic Law. Munich 1967 (also Diss. Jur. Munich).
  • New development tendencies of the trade tax and reform proposals. Reckinger, Siegburg 1985, ISBN 978-3-7922-0005-6 .
  • Basics of trade tax: a tax history, comparative law, tax system and constitutional investigation. O. Schmidt, Cologne 1990, ISBN 978-3-504-25105-5 . (Habilitation thesis).

literature

Individual evidence

  1. ↑ The main source is the entry in Munzinger.
  2. ^ Association of German Constitutional Law Teachers (ed.): Publications of the Association of German Constitutional Law Teachers . tape 63 . De Gruyter Recht, Berlin 2004, ISBN 3-89949-123-8 , p. 5 ( limited preview in Google Book search).
  3. ↑ Michael Naumann : Even the left did not suspect anything. FAZ.net ; accessed on October 30, 2018.
  4. ↑ The greatest gift of all time . In: Die Zeit , No. 2005/37.
personal data
SURNAME Zitzelsberger, Heribert
BRIEF DESCRIPTION German tax lawyer and State Secretary
DATE OF BIRTH March 3, 1939
PLACE OF BIRTH Donaustauf
DATE OF DEATH January 6, 2003
Place of death Munich