Herrmann / Heuer / Raupach

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The Herrmann / Heuer / Raupach is a commentary on the German Income Tax Act and Corporate Income Tax Act . It is considered to be one of the standard works on this subject.

The work is published by Verlag Dr. Otto Schmidt in Cologne in currently 18 volumes (plus supplementary materials) on approx. 18,000 pages, these are updated approximately every quarter and supplemented by an overview volume that is published annually.

The comment was founded in 1926 as a reaction to the reform of the Income Tax and Corporate Income Tax Act in 1925, initially as a separate income tax comment by Alfons Mrozek ( Senate President at the Reichsfinanzhof , † 1930) and as a corporate income tax commentary by Albert Kennerknecht ( Ministerialrat in the Reich Ministry of Finance , † 1940) . The publication of the income tax commentary was taken over by JFH Peters in 1935, and since then it has appeared in the loose-leaf form that is still used today . The first joint edition appeared in 1950 as Herrmann / Peters under the joint responsibility of Carl Herrmann († 1986, responsible for corporate income tax 1950–1986). 1951 JFH Peters was Gerhard Heuer (responsible for the income tax part from 1951 to 1974 and as an author by the end of 1988) replaced, since 1969 working Arndt Raupach with, since 1974 this in charge of the income tax portion, from 1977 and the corporation tax credit procedure . In 1982 the name was changed to the now known title Herrmann / Heuer / Raupach .

Today the responsibility lies with the editors with overall responsibility, Johanna Hey and Michael Wendt (judges at the Federal Fiscal Court), numerous co-editors and authors are involved in the regular revision, several work as professors or as judges at the Federal Fiscal Court .

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