Hugo of Wallis

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Hugo von Wallis (born April 12, 1910 in Cologne ; † May 4, 1993 in Munich ) was a German lawyer specializing in finance and tax law and President of the Federal Fiscal Court .

Career

Von Wallis received his doctorate in 1933 with The Methods of Interpretation of Criminal Law Norms in Cologne , passed the major state examination in 1935 and became assessor at the Reich Finance Administration. He was a member of the NSDAP early on ( No. 2,104,321, Gau Sachsen). After serving in various tax offices and the regional finance office Dresden he was appointed Governing Council 1939th In 1941 he was called up for military service. After being a prisoner of war in the United States, he worked for the Cologne City Tax Office from 1946 and in 1950 took over the management of the Aachen City Tax Office.

1957 was appointed by Wallis as a federal judge at the Federal Fiscal Court in Munich. He was a member of various senates and dealt with income tax law, transaction taxes, unit valuation and unit value-based taxes. From July 1, 1970 to April 30, 1978 he was President of the Federal Fiscal Court .

Teaching

Von Wallis completed his habilitation in finance and tax law in Cologne in 1952 and has held a teaching position there (since 1950). Since 1958, he has taught at RWTH Aachen University as an honorary professor for finance and tax law. He was also active in teaching and research at the University of Munich and the Technical University of Munich .

Honors

Von Wallis was an honorary member of the Instituto Brasileiro de Direito Tributario in São Paulo .

Others

Von Wallis had been a member of the K.D.St.V. student association since May 16, 1929. Rheno-Baltia zu Cologne in the CV .

literature

  • Franz Klein and Klaus Vogel (eds.): The Federal Fiscal Court and its case law: basic questions - basics. Festschrift for Hugo von Wallis on his 75th birthday on April 12, 1985. Bonn: Stollfuss 1985 ISBN 3-08-470085-0
  • Karl Koch: Laudation: President of the Federal Fiscal Court a. D. Prof. Dr. Hugo von Wallis 70 years old. In: Deutsche Steuer-Zeitung 68 (1980), p. 139.

Web links

Individual evidence

  1. ^ A b Ernst Klee : The cultural lexicon for the Third Reich. Who was what before and after 1945. S. Fischer, Frankfurt am Main 2007, ISBN 978-3-10-039326-5 , p. 642.
personal data
SURNAME Wallis, Hugo von
BRIEF DESCRIPTION German lawyer
DATE OF BIRTH April 12, 1910
PLACE OF BIRTH Cologne
DATE OF DEATH May 4th 1993
Place of death Munich