Klaus-Dieter Drüen

Klaus-Dieter Drüen (* 1969 in Moers ) is a German lawyer and university lecturer at the Ludwig Maximilians University in Munich .

Life

After graduating from high school in 1988, Drüen began training as a financial economist in North Rhine-Westphalia . He then completed a degree in economics and law at the FernUniversität Hagen , which he later continued at the University of Bochum .

In 1994 he passed the pre-diploma in economics , followed in 1996 with the first state examination in law, completing his law studies. 1998, a year before his second state examination , doctorate Drüen at the University of Bochum at Heinrich Wilhelm Kruse Dr. jur.

From 2000 Drüen worked as a research assistant to Roman Seer at the chair for tax law at the University of Bochum. During this time he worked on his habilitation , which he completed in 2005. Thus Drüen was the venia legendi for the subjects German and European tax law , accounting law , Heads of State and Administrative Law awarded.

From the 2007/08 winter semester , Drüen held the chair for corporate tax law at the University of Düsseldorf , after having turned down an offer from the University of Augsburg in 2006. In the 2015/16 winter semester, Drüen moved to the University of Munich as successor to Moris Lehner to the chair for German, European and international tax law and public law . Since May 17, 2010 Drüen has also been a judge in the second main office in the corporation tax senate (see corporation tax and corporation tax (Germany) ) of the Düsseldorf tax court .

Publications (selection)

• Profit for the period and total profit - The influence of the total profit concept on the determination of profit under tax law . Duncker & Humblot, Berlin 1999, ISBN 978-3-428-09683-1 . (Dissertation)
• The use of private individuals for the enforcement of tax laws . Mohr Siebeck, Tübingen 2012, ISBN 978-3-16-150340-5 . (Habilitation thesis)
• Monika Jachmann & Klaus-Dieter Drüen: General administrative law . 3. Edition. Carl Heymanns, Cologne 2010, ISBN 978-3-8006-4053-9 .
• Johannes Dietlein & Klaus-Dieter Drüen: Basics and scope of the protection of legitimate expectations for export deliveries in non-commercial travel . Nomos, Baden-Baden 2010, ISBN 978-3-8329-5760-5 .
• Corporate foundations and their taxation . düsseldorf university press, Düsseldorf 2011, ISBN 978-3-940671-76-9 .
• Klaus-Dieter Drüen & Otto-Gerd Lippross: Lecture notes on general tax law . 15th edition. Alpmann Schmidt, Münster 2016, ISBN 978-3-86752-458-2 .

Web links

• Drüen at his chair at the University of Munich
• Author profile at CF Müller-Verlag