Cologne tax law school
The Cologne School of Tax Law or Cologne Tax Law School describes a direction in tax law science that was founded by Klaus Tipke as director of the Institute for Tax Law at the University of Cologne and advocates a consistent structure of taxation on the basis of constitutional legal principles. An alignment to fiscal needs is rejected.
The basic work of the Cologne School is the Tax Code (1993, 2nd edition 2000/2003). Tipke puts the topic of tax justice and tax justification at the center of his considerations and develops a tax theory that is committed to tax ethics.
The Croatian tax law based on a design of the Cologne School. It is considered "simple tax law" with a few exceptions and low tax rates. The Cologne School also had a great influence on tax law studies at the Universiteit van Tilburg .
Well-known representatives
First generation
Second generation
Third generation