Jörg Manfred Mössner

Jörg Manfred Mössner (born October 1, 1941 in Cologne ) is a German legal scholar . Mössner was professor at the University of Osnabrück from 1983 to 2006 and since 1986 director of the institute for finance and tax law there. From 2007 to 2016 Mössner worked as a tax advisor at PricewaterhouseCoopers .

Life

From 1961 to 1965 Mössner studied law and economics in Cologne and Munich. After completing his doctorate at the University of Cologne with a topic on the encounter between Western and Islamic law, Mössner was Academic Councilor at the Institute for Comparative Public Law and International Law at the University of Cologne (Director of the institute was Seidl-Hohenveldern ). There he mainly dealt with the subject of “Comparative analysis of judicial control of foreign policy”. 1970/1971 Mössner was a member of the preparatory committee juris .

In 1973 he was appointed professor for public law and international law at the University of the Federal Armed Forces in Hamburg. From 1973 to 1975 and 1978/1979 Mössner was Dean of the Faculty of Economics and Organizational Sciences there. In 1977/1978 Mössner dealt primarily with international humanitarian law.

From 1983 Mössner was professor for public law , tax law and legal informatics at the University of Osnabrück , and from 1986 also director of the newly founded Institute for Finance and Tax Law. In addition to his university activities, Mössner was a judge at the Lower Saxony Finance Court from 1986 to 2000 . At that time he was also a professor at the Université Paris II Panthéon-Assas . Mössner has been active in the cross-border network of tax law professors since 1988, which then, together with the Academic Committee of European Taxation (ACET) founded by Joachim Lang (Cologne) and Dieter Birk (Münster) in 1996, established the European Association of Tax Law Professors ( EATLP), whose chairman Mössner was from 1998 to 2006.

From 1996 to 2006 Mössner was also visiting professor at the Universities of Stockholm , New York University , Boston College , Cambridge Queen's College , Tilburg , Leuven , Vienna University of Economics , Bocconi University in Milan , Athens and Bergamo . He is currently teaching European tax law at the University of Hamburg as part of the International Taxation master’s course.

Mössner was a board member of the German Association for International Tax Law (1990 to 2006), member of the Permanent Scientific Committee of the International Fiscal Association (1994 to 2006), member of the scientific advisory boards of Arthur Andersen , Ernst & Young , PricewaterhouseCoopers and chairman of the Scientific Working Group of German Scientific Institute of Tax Consultants (DWS). Mössner has also been a member of numerous working groups (e.g. model of the liberal professions ). Mössner is a member of the “New Tax Code ” steering group of the Market Economy Foundation (chairman of the local finance working group). To recognize his services to tax law in Europe, the "Manfred Mössner Lecture" takes place every two years.

One focus of his work has always been to improve university education in tax law , which he achieved above all with the establishment of the world's first postgraduate course in taxes ( LL.M. Taxation) in 1992 in Osnabrück.

Research priorities

Mössner's research focus is on international tax law . Building on the research of Klaus Vogel , he has published numerous articles on the basic questions of international tax law since 1967. Above all, the separation of substantive and conflict-of-law rules with their different functions is its main contribution. In recent times, European tax law has become increasingly important in his publications.

Publications

In addition to numerous scientific articles in specialist journals (over 200), the following independent publications should be mentioned in particular:

• The international legal personality and the international legal practice of the barbarian states (Algiers, Tripoli, Tunis 1518–1830) (= New Cologne Legal Treaties . H. 58). De Gruyter, Berlin 1968 (dissertation, University of Cologne, 1968).
• Introduction to international law. Beck, Munich 1977.
• Constitutional Law: Study Book. Werner, Düsseldorf 1977; 2nd edition 1985.
• Case law report on international tax law: case law from 1980–1989 with comments and additional references to case law from 1925. Verlag Neue Wirtschafts-Briefe, Herne / Berlin 1991.
• Tax Law of International Companies: Handbook of Taxation of Foreign Activities of Domestic Companies and Domestic Activities of Foreign Companies. Schmidt, Cologne 1992; 5th edition 2018
• KStG commentary, published together with S. Seeger and commentary on §§ 9, 12, 26-29, 3rd edition 2016, NWB Verlag, Herne

Mössner is also the editor and co-editor of various magazines, series of publications and commentaries.

Web links

• Literature by and about Jörg Manfred Mössner in the catalog of the German National Library