Iris Ebling

Iris Ebling (born May 9, 1940 in Berlin ) was President of the Federal Fiscal Court from 1999 to 2005 .

After studying law at the Ludwig Maximilian University of Munich Ebling was founded in 1967 from the Law School of the University of Mainz with a thesis on the restructuring gain in tax law doctorate . She had already joined the Bavarian financial administration a year earlier. In 1974 she was appointed judge at the Finance Court in Munich , and in 1984 she was elected judge at the Federal Finance Court. There her main focus was in the area of income tax law : At first she belonged to the IX. Senate, which focuses on the revisions of legal disputes in the area of ​​taxation of rental and leasing income ; In 1990 she moved to the then newly built XI. Civil Senate, which mainly deals with the income tax treatment of freelancers and traders. Ebling was a member of this Senate until she retired, since 1998 as chairwoman.

In November 1999 Ebling became the first woman to be appointed president of one of the highest federal courts. At the end of May 2005 she retired, and was succeeded by Wolfgang Spindler as President of the Federal Fiscal Court .

The non-party Iris Ebling rarely made a name for herself in public. However, Germany's highest tax judge was clearly critical of the fact that the finance minister ignored many of her court's judgments in favor of taxpayers or passed them on only after a considerable delay. Ebling complained that such rulings were published belatedly by the finance minister in the Federal Tax Gazette. Since tax officials were only allowed to take action after this publication, these judgments were ineffective for a long time. For other judgments, the Ministry of Finance had simply published so-called non - application decrees . The ministry justified this with the fact that federal and state ministers needed time to coordinate.

Web links

• Literature by and about Iris Ebling in the catalog of the German National Library