Klaus Tipke

Klaus Tipke (born November 8, 1925 in Bargstedt ) is a German tax law scholar. He is a professor emeritus at the University of Cologne and Nestor of German tax law. He is an apologist for a rational tax justice theory.

Live and act

Klaus Tipke was born on November 8, 1925 in Bargstedt near Stade as the oldest son on a farm. He attended the Reform Realgymnasium (later secondary school) in Buxtehude and the Schlee secondary school in Hamburg-Altona. In May 1943, after being called up for the Reich Labor Service and then for the Wehrmacht, he received the certificate of maturity from Schlee High School . In 1944, after a reserve officer training course, Klaus Tipke was assigned to a regiment of the 30th Infantry Division for front-line probation. This division and other divisions in Courland (Latvia) were surrounded by the Red Army. Tipke was seriously wounded in the head at the end of October 1944. He lost his left eye. After the operation in Libau and hospital stays in Lüneburg Tipke came to military school in February 1945 for a cadet of the infantry in Randers (Jutland). There he saw the end of the war as a 19-year-old Fahnenjunker Sergeant.

In the winter of 1945/46 Tipke attended a preliminary course at the Athenaeum Stade in Stade for admission to studies. Starting in the summer semester of 1946, he studied three semesters in the philosophy faculty of the University of Hamburg . After he u. a. had dealt with Fichte, Schelling, Hegel and Kant as well as with modern philosophers, he switched to the Faculty of Law in the winter semester 1947/48 on the assumption that law had something to do with justice. After six semesters, he passed the First State Examination in November 1950 . As a trainee lawyer, he received his doctorate and has already written a number of articles that have been published in specialist journals. He passed the second state examination in law in June 1954. In 1952 Klaus Tipke married the teacher Ursula Boening.

After various successful applications, Klaus Tipke decided at the end of 1954 for the financial administration of the Free and Hanseatic City of Hamburg. He became a Finance Assessor in 1954, a Government Assessor in 1955 and a Councilor in 1956. In 1958 he moved to the Hamburg Finance Court. In 1966 he became President of the Senate (presiding judge) at this court. Tipke also continued to publish his opinion on questions of doubt and controversy in the financial administration. In addition to his judicial office, he continued to build his literary prominence. In 1961/63, together with co-author Heinrich Wilhelm Kruse, he published a commentary on the Reich Tax Code and the Tax Adjustment Act. This later became the (loose-leaf) commentary on the 1977 tax code and the tax court code, particularly as a result of changes in the law.

As a result of the opinion-leading comment, Tipke became a lecturer in tax law at the University of Hamburg in 1965. On January 1, 1967, he accepted a chair for tax law at the University of Cologne and became head of the Institute for Tax Law there. As a result of his activities, the so-called "orchid subject" tax law soon became an independent elective for legal studies in North Rhine-Westphalia. In addition, Tipke also took on the tax law apprenticeship for the students of business taxation at the Faculty of Economics and Social Sciences in Cologne. From 1974 to 1988 Tipke published the magazine “Steuer und Wirtschaft. Journal for the entire tax sciences ”.

In 1971 Klaus Tipke published a fundamental article in the journal “Steuer und Wirtschaft” entitled “Tax Law - Chaos, Conglomerate or System?” From this it can be deduced: Klaus Tipke is not a tax lawyer for his system theory (see under 2.) was inspired, but by the financial scientists and tax systematists Fritz Neumark and Heinz Haller as well as by the civil law expert and legal system thinker Claus-Wilhelm Canaris . The article mentioned became the first foundation for a "Cologne School of Tax Law". The 1971 article was followed by Tipke's “Tax Law. A systematic floor plan ”. By 1987, this floor plan had eleven extended and deepened editions. In 1976, Klaus Tipke initiated the establishment of the " German Tax Law Society ". The name and program come from him. He was the company's CEO for the first six years.

Klaus Tipke stayed in the USA twice as a visiting professor . Inspired by his first stay in Berkeley , he wrote his book “Tax Justice in Theory and Practice” in 1981. The second stay in the second half of 1985 until the end of January 1986 served (in Berkeley and Washington DC) to inform about the implementation of a major tax reform by President Ronald Reagan and to exchange ideas with the Harvard Professor of Tax Law and Tax Policy Stanley S. Surrey . in Washington DC exchanging ideas with Joseph A. Pechman (Brookings Institution).

Two years before his retirement, Klaus Tipke was granted an endowed professorship by the Stifterverband für die Deutsche Wissenschaft. The successor of the chair was his student Joachim Lang , who continued his systematic layout as a textbook Tipke / Lang and also took over the publication of the journal “Steuer und Wirtschaft” from him. Klaus Tipke used the endowed professorship to process the sum of his knowledge acquired over more than 20 years in a three-volume work. It was published in 1993, two years after his retirement, with the title “Die Steuerrechtsordnung”. The three volumes of the second edition were published in 2000, 2003 and 2012. The work “The Tax Code” prompted the “ North Rhine-Westphalian Academy of Sciences ” to accept Klaus Tipke as a corresponding member. In old age, Klaus Tipke's creativity suffers from increasing destruction of the optic nerve in his remaining right eye due to glaucoma .

Klaus Tipke's theory of tax law and its effects

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Essential theoretical content

Klaus Tipke's theory of tax law can be summarized as follows:

The rule of law must base its power on the law. Fair laws are the foundation of tax law. The total tax burden must be distributed fairly across the shoulders of the taxpayer (iustitia distributiva; distributive equity). That is an imperative of ethics.

Tax ethics do not only have to be implemented by taxpayers through tax ethics. The state must lead the way with good taxation ethics. Since tax laws are prepared by tax policy, tax policy must be policy of justice; it must not be politically opportune politics. It is not enough for politicians to demand tax morale from citizens and to keep teaching citizens that tax evasion is not a trivial offense; Tax policy and lawmakers must set an example to citizens through fair legislation and law enforcement; because bad tax morale affects the tax morale of the citizens negatively. Bad taxation ethics are also expressed in tax waste.

Not everything that the parliamentary majority decides is fair. Justice demands system rationality. The legal system is based on a fundamental principle. For tax law, this fundamental principle is the principle of uniform taxation according to performance. It is used to apply the principle of equality as a benchmark. Compared to other principles that have been tried, the efficiency principle has proven to be more appropriate, more welfare state and more practicable. It is used around the world and has also been enshrined in a number of constitutions.

Every tax must conform to the principle of ability to pay. Otherwise it is not "just" justified. In Volume II of his tax law, Klaus Tipke has worked out that the following taxes do not comply with the performance principle: wealth tax, property tax, coffee tax, liquor license tax, municipal consumption and expense taxes, solidarity surcharge. These taxes are covered by Art. 105, 106 of the Basic Law; but these articles do not have the weight of ethically founded fundamental rights. Taxes do not already correspond to the basic rights, because they are listed in Art. 105, 106 GG; differently some constitutional law teachers and so far also the Federal Constitutional Court. The real estate transfer tax and the insurance tax must be adjusted to the sales tax; they must not burden companies. Tipke represents the "unity of tax law". It follows from this that the individual taxes must not contain any contradictions in value across all taxes.

For every tax that as such corresponds to the performance principle, this principle must be specified in a system-rational manner - through sub-principles and rules that the individual legal provisions must comply with. The concretization must take place in a consistent and consistent assessment. The principle of equality (Art. 3 GG) also requires such a legal and valuation logic. However, there can be several reasonable ratings. Tax breaks can only be justified on weighty public interest reasons.

The tax authorities must set and levy taxes uniformly, depending on the individual need for control or information. This complements the tax ethics of the legislature. The procedural rules must complement substantive law in such a way that substantive law can be applied in full and not just incompletely. Klaus Tipke is not one of those who only discuss the ideals of the Basic Law, but ignores the constitutional reality. It also describes the constitutional reality, the tax legislation reality, the tax enforcement reality and the reality of criminal tax law, in each case the difference between target and actual.

Klaus Tipke criticizes a fiscalism that puts the “good of the state treasury” above the rule of law, which is based on the maxim: Salus fisci suprema lex. Treasury considerations must not displace the legal idea. Fiscal needs do not justify every means of education, including any betrayal of tax secrets by public officials. The tax policy of the finance minister Dipl.-Vw. Peer Steinbrück (2005–2009) was seen by many as a renaissance of fiscalism. The idea of ​​fair taxation must not be suppressed by excessive tax simplification.

Klaus Tipke criticizes excessive formalism, mainly for the convenience of officials and judges.

Effect of theory

Effect in law and tax science

Klaus Tipke's “Systematic Outline of Tax Law”, the Tipke / Lang tax law textbook and Tipke's three-volume “Tax Code” have also influenced the science of public and private law. Tipke criticizes the prejudice that tax law is only about arithmetic, at best about technical law. For him, justice, especially tax equality, was the “ Magna Charta ” of tax law; Tax law is justice par excellence. Tax law can be more just than criminal law because tax assessment does not leave as much leeway as the assessment of penalties under Section 46 of the Criminal Code. Tipke achieved his main impact in tax law by founding the "Cologne School" of systematic, legally rational tax law thinking. The "Kölner Schule" is currently in its third generation and is represented in particular by the textbook "Steuerrecht", the 23rd edition of which appeared in 2018 and was largely edited by Roman Seer , Johanna Hey and Joachim Englisch . There is currently no school of thought opposing the “Cologne School”. Christian Waldhoff from the Humboldt University in Berlin comes to the conclusion that the "approach of the Cologne School has advanced tax law science very much, basically raised it to a new level after Hensel and Bühler". Dieter Birk (University of Münster) states that the "Cologne School" "continues to shape the discussion on tax law in Germany to a large extent".

Klaus Tipke also worked as editor of “Tax and Economics, Journal for the Entire Tax Law Studies” in the period from 1974 to 1989 on tax science and on business and financial tax theory. The interdisciplinary character of the magazine has been significantly strengthened by his successor Joachim Lang. Klaus Tipke himself published 37 articles in “Steuer und Wirtschaft” between 1961 and 2010; his publications have been cited 541 times by other StuW authors, including 142 times by economists. It will hold the top spot until 2010.

Tipke also promoted the progress of tax law thinking by initiating the “German Tax Law Society” and largely determining its scientific character in the first few years. Tipke has also advocated not only accepting tax law scholars into society, but also practitioners interested in tax science, which has proven to be very beneficial for both sides.

Tipke has not drafted a tax bill. However, his theory has proven to be useful and practicable when Joachim Lang worked out a draft tax code (see foreword on p. V) and the “Cologne draft of an income tax law” (spokesperson: J. Lang). Tipke's “tax law” was fundamental to this draft.

The Luxembourg tax law scholar Alain Steichen answers the question of what has changed as a result of Tipke's contributions to academia: “  Il n'est pas possible de discuter du système du droit fiscal sans évoquer le nom de Klaus Tipke. Ce professeur émérite de Cologne a, plus que tout autre, élevé le droit fiscal au stade supérieur d'une science à part entière. … En exagérant à peine, l'on pourrait dire qu'avant Tipke c'était le chaos, un amas plus ou moins confus de solutions incohérentes, arbitraires, injustifiables et injustifiées. Enfin Tipke vint et apporta de l'ordre et de la méthode. Son immense mérite a été de chercher les idées générales qui se trouvent derrière toutes ces solutions législatives ou qui devraient s'y trouver. Dans la Steurrechtsordnung (3 t.), Klaus Tipke développe une théorie systématique du droit fiscal hautement stimulante pour l'esprit et exigeante pour le législateur. Prenant appui sur la finalité du droit fiscal, le suum cuique tribuere, Klaus Tipke revoit de manière critique le droit fiscal allemand à l'aune du principe d'imposition des facultés contributives. Au passage, il analyze la situation en droit comparé et fournit la voie à adopter par le législateur. Un véritable travail de titan, d'analyse et de synthèse, qui n'a pas sans égal dans le monde.  »

Effect on the application of the tax law

For decades, Tipke / Lang has been introducing economics students with the professional goal of “tax consultants” to tax law thinking. Lawyers and notaries who did not come into contact with tax law during their legal studies but who need practical knowledge of tax law also use Tipke / Lang. Since tax advisors and lawyers refer to this book to the tax authorities, the regional tax offices and tax offices were also forced to purchase it.

Also of note is Tipke's influence on tax judges. The majority of judges in the 1970s and 1980s were likely to have been positivist to the law. Positivism or conceptual legalism had a tradition in tax law. Tax positivists do not ask about tax ethics, not about tax fairness, not about the efficiency principle, for them principles are irrelevant. Positivists are also not usually interested in the constitution's order of values, in particular violations of the principle of equality. At most, they end up in constitutional court positivism. Tax positivism was also widespread in the financial jurisdiction. He was mainly cultivated in traffic tax matters. For a long time the responsible Senate of the Federal Fiscal Court stubbornly interpreted sales tax as a transaction tax instead of a consumption tax.

In summary: Klaus Tipke has made a significant contribution to overcoming legal positivism, senseless formalism and also fiscalism in tax jurisdiction. Judges at the Federal Fiscal Court today rightly see it as an insult when they are called fiscalists. Klaus Tipke has repeatedly encouraged the judges of the financial jurisdiction to check the constitutionality of the relevant legal provisions and to call in the constitutional court if they are unconstitutional.

The commentary on the tax code and the tax court rules by Tipke / Kruse, especially as far as procedural law is concerned, probably had the greatest influence on the case law.

Klaus Tipke not only gave lectures at tax advisory days, but also met with applause at trade union events of tax officials when he ruthlessly criticized the tax laws, the tools of tax advisors and tax officials - as unjust and as chaotic and complicated when he explained the waste of advisory resources our state has and what relief it would mean for tax law users if the tax chaos were eliminated, if the constant changes to the law and thus continuous training were dispensed with, how much time and costs could be saved if the tax laws were systematized, rationalized in terms of legal logic and simplified to a certain extent would. If it was also established that today no tax advisor and no tax officer in the tax office is even remotely able to survey the entire mass of tax laws, let alone master them, then tax advisors and tax officials knew that someone was representing the reality of what was being applied they repeatedly rewarded with great applause.

Tipke called on the tax consultants to act as independent "organs of the administration of justice", to exercise the rights of their clients confidently, fearlessly and emphatically.

Hardly any effect on tax policy and tax legislation

Klaus Tipke's relationship to tax policy and tax legislation (as applied tax policy) was unsatisfactory as early as the 1970s. This applies above all to the contact with the heads of the tax department of the Federal Ministry of Finance, who are responsible for preparing the tax laws. For a long time Tipke could not understand why he was able to win Richter over to his tax law theory, but not the head of the BMF tax department. He later saw the cause in the fact that the tax department had to work in the political sphere. The head of the tax department is a political officer. He and his staff are not dependent on science, but rather dependent on politics. The leader lives on feedback from politics, and legal policy works differently from legal science. This applies not least to tax policy. Tipke had already annoyed the management of the tax department at the beginning of 1971 by introducing the keyword “tax chaos”. This catchphrase quickly spread not only among tax law practitioners, but also among tax politicians and journalists. Through their tax politicians, the parties accused each other of causing the tax chaos. In reality, all parties were involved, said Tipke.

Tax law student Klaus Tipkes

Klaus Tipke's well-known tax law students include a. the university professor Joachim Lang , the honorary professor, attorney and specialist attorney for tax law Harald Schaumburg , the honorary professor and presiding judge of the Federal Fiscal Court Heinz-Jürgen Pezzer , the honorary professor and judicial advisor, attorney, specialist attorney for criminal law and for tax law Franz Salditt , the attorney and specialist attorney for tax law , Tax advisor Jürgen Pelka , the tax law scholar and university professor (catedratico) Pedro Herrera Molina (Madrid), the professor of tax law Funda Basaran , Marmara University Istanbul.

Worldview

One of Klaus Tipke's maxims in life is sapere aude , the guiding principle of the Enlightenment. Tipke is committed to the ethics of the free basic rights of the Basic Law. He considers dictatorship to be the most primitive of the conceivable forms of government. Nobody should have the freedom to suppress the fundamental freedoms of other citizens. Dictators, according to Tipke, cannot be combated successfully by restricting oneself to taking in the asylum seekers they have displaced.

Democracy based on the rule of law is also in need of criticism and improvement. The elections should not be won by those who lie and vilify the most ruthlessly and make the most baseless promises. The election campaign, the most important competition for society, needs rules and referees more urgently than any other competition. Popular rule should not be limited to party rule. Contrary to the Basic Law (Art. 33 II GG), our parties unabashedly promote patronage of office. They cooperate in an unregulated and unrestricted manner with interest groups, which are consistently not concerned with the common good, but - to the detriment of the principle of equality - with the well-being of their clientele.

The rule of law democracy that actually exists must also be measured against the legal reality that prevails in it, not just against the ideals it promises. The constitutional constitution declares human dignity inviolable, guarantees free development for citizens and the right to life and physical integrity; she is committed to freedom of expression and declares the apartment inviolable. But what is the value if old, frail people are too often killed by young robbers or violent criminals, if public spaces and public transport cannot be used safely? How does the apodictum of the inviolability of the home help if there are constant break-ins in town and country? This is the question asked by Klaus Tipke, who in 1998 published a book entitled “Internal Security and Violent Crime”. The aim of his book was to reveal the security deficits that deviate from the basic rights, but are largely hushed up. An outspoken discussion did not take place and continues to do so, although the security situation has not improved, but has deteriorated. Although Klaus Tipke did not demand higher penalties, but more security, the book was hushed up, also by the national newspapers.

Klaus Tipke does not consider any sentence of the Christian creed to be credible. He also does not profess other religious dogmas. His ethical ideas, however, largely agree with Christian ethics, if not with Christian sexual ethics. It is not true that the Christian Church promoted the Enlightenment; rather, the Enlightenment has prevailed against the church to the extent that it accepts and respects the fundamental rights of freedom of the Basic Law. Unfortunately, Islam still lagged far behind the current state of the Enlightenment. According to Klaus Tipke, Islam operates a kind of counter-enlightenment.

Klaus Tipke is of the opinion that every person should be able to dispose of the end of his life himself, also through 'suicide'. The life of a person belongs only to himself, it does not belong to a god, not to the state, not to a religious community and not to the doctors. That is why Klaus Tipke advocates the approval of competent euthanasia so that nobody has to throw themselves in front of the train, jump from a bridge, drown themselves or hang themselves. A state that accepts that its old citizens are killed against their will or have to die against their will on a battlefield has no right to hinder those who seek death voluntarily and need humane help for it. God has given us life and only he can take it from us, the Church teaches.

Honors

Socio honoris causa of the Instituto Brasileiro de Direito Tributario, 1976; Hamus Iustitiae, 1983 of the German Tax Union; Gerhard-Thoma-Ehrenpreis 1993 of the Fachinstitut der Steuerberater ; Honorary member of the German Tax Law Society, 1993; Festschrift for the 70th birthday of Klaus Tipke, 1995; Corresponding member of the North Rhine-Westphalian Academy of Sciences and Arts , 1998; Socio honoris causa of the Ordinary Council of the Instituto internacional de Estudos de Direito do estado, Porto Allegre 2003; Member of the Advisory Board for Tax Justice of controlsip, 2006; Custos of medium-sized entrepreneurship, 2007.

Fonts (selection)

• Tipke / Kruse, tax code and tax court code (participation by Klaus Tipkes until 2009)
• Tax law - chaos, conglomerate or system? StuW 1971, 1 ff.
• Tax law. A systematic floor plan, eleven editions from 1973 to 1989, continued as Tipke / Lang up to the 23rd edition so far, 2018
• Tax Justice in Theory and Practice, 1981
• The Tax Code, three volumes, 1993, 2nd edition 2000, 2003, 2012
• Tax ethics and tax ethics, ed. from the North Rhine-Westphalia Academy of Sciences (also translations into Spanish and Portuguese)
• Tax law as a science (in Festschrift for J. Lang, 2011, 3 ff.)
• Why tax law and tax policy do not harmonize ?, StuW 2013, 97 ff
• Why there is a lack of tax justice, tax tip June 2014
• More or less freedom for the tax legislator? StuW No. 4/2014

literature

A complete catalog of the writings and essays for the period from 1953 to 1994 has been published in the Festschrift for Klaus Tipke from 1995. The literature from 1994 on is published on the website of the Institute for Tax Law at the University of Cologne.

• Festheft for the 60th birthday of Klaus Tipke . In: StuW , 4/1985 and 1/1986
• J. Friedemann: A tax lawyer resigns . In: FAZ , June 26, 1989
• J. Lang: Klaus Tipke as a tax law teacher . In: StuW , 2/1991
• M. Balke: Klaus Tipke's last lecture - farewell to his Cologne students . In: StuW , 2/1991
• Festschrift for Klaus Tipke: The tax law system under discussion . 1995; with bibliography
• Klaus Tipke - 70 years . In: FAZ , November 7, 1995, p. 22
• s. also in NJW , 1995, 2971
• HM Schmidt: An unusual scientist turns seventy . In: Frankfurter Rundschau , 1995, p. 761 ff.
• 1995 reading recommendation for Klaus Tipke's tax law system by a group of legal scholars. In: Juristen-Zeitung , 1995, p. 1165 ff.
• Klaus Tipke on his 80th birthday . In: StuW , 4/2005 and 1/2006
• P. Herrera Molina: Creative tax law studies. On the 80th birthday of Klaus Tipke . In: StuW , 1/2006
• J. Lang, H. Schaumburg, K.-D. Drüen, N. Bozza-Bodden, T. Brandis: The tax law system by Klaus Tipke . In: StuW , p. 53 ff.

Web links

• Literature by and about Klaus Tipke in the catalog of the German National Library
• Klaus Tipke on the website of the Institute for Tax Law at the University of Cologne
• The so-called "Tipke judgment" ; BVerfG, judgment of March 9, 2004, Az. 2 BvL 17/02; BVerfGE 110, 94 - Speculation tax
• “The honest shouldn't be the stupid!” - Interview with Klaus Tipke

Individual evidence

1. ↑ On this, Stanley S. Surrey, The American Congress and the Tax Lobby, StuW 1981, 143 ff .; ders., Tax incentives as an instrument of state policy, StuW 1981, 359 ff.
2. ↑ The abbreviation StRO denotes the work by Klaus Tipke, Die Steuerrechtsordnung. The Roman numeral (I, II) indicates the volume, the superscript Arabic numeral indicates the edition. STRO I ¹ , 261; I ² , 236.
3. ↑ Evidence on this in StRO I ² , 471 ff., 481 ff. ("Justification reasons "); 488 ff. (“Constitutional Foundation”).
4. ↑ To this the criticism by Tipke in StRO I ² , 298 ff .; II ² , 586; III ² , 1262
5. ↑ In addition StRO III ² , 1268.
6. ↑ On this StRO III ² , 1404 ff., 1461 ff .; Federal Constitutional Court E 84, 239, 268 ff. (Rapporteur Paul Kirchhof); E 110, 94, 113 (so-called Tipke judgment).
7. ↑ In addition, StRO III ² , 1364 ff. (“Die Gesetzgebungsrealität”), 1404 ff. (“On ideal and reality of tax enforcement”), 1453 ff. (“Deficiencies in tax enforcement”), 1776 ff. (“There are basically none evenly-just tax penalty ”).
8. ↑ STRO III ² , 1751, 1813
9. ↑ StRO I ² , 347 ff. ("Equality principle and practicality").
10. ↑ StRO III ² , 1504 ff. ("Failure of litigation formalities"), 1505 ff. ("Signature formalism"), 1512 ff. ("Litigation content formalism"), 1513 ff.
11. ↑ J. Lang, StuW 2013, 53 ff. (“The concern of the Cologne school”).
12. ^ Chr. Waldhoff in: W. Schön / K. Beck (Ed.), Future Issues of German Tax Law, 2009, pp. 149 ff., 150.
13. ↑ D. Birk, StuW 2013, 282.
14. ↑ Reference to the review of Tipke's work “Tax Justice in Theory and Practice” by Fritz Neumark, residing at nestor der Finanzwissenschaft, in Finanzarchiv NF 1982 (vol. 40), p. 187 f.
15. ↑ StuW 2013, 279.
16. ^ J. Lang, draft of a tax code, BMF, series Heft 49, 1993, foreword p. V below; Cologne draft, 2005, foreword p. VI.
17. ^ A. Steichen: Manuel de droit fiscal. Tome April 1, 2006, p. 107 f .; Frans Vanistendael (University of Leuven) calls Klaus Tike and Boris Bittker (Yale University) "two great masters" (of tax justice), in: Festschrift für J. Lang, 2010, p. 102 and ff.
18. ↑ StRO I ² , 264 ff.
19. ↑ STRO III ² , 1559th
20. ↑ STRO I2, 121, 264 ff.
21. ↑ StRO I ² , 253, 264 ff.
22. ↑ StRO II2, 973 ff.
23. ↑ StRO III ² , 1496 ("Accusation of cash judiciary not justified").
24. ↑ Reference to the following lectures: Tax legislation in the Federal Republic of Germany from the perspective of the tax law scholar, StuW 1976, 293 ff .; Just Taxes - Orderly Taxation, Bonn 1983 (lecture to the participants of the 10th Tax Union Conference in Hanover); About tax simplification and tax disaffection, lecture at the German Tax Advisors' Day in Berlin, published in the minutes of the German Tax Advisors Association, Bonn 1987, p. 63 ff .; From tax disorder to tax law system, published in Harzburg Protocol of the Lower Saxony Tax Consultants Association, 1994, p. 43 ff.
25. ↑ On this, Klaus Tipke (ed.), Steuerberatung im Rechtsstaat, Symposium for J. Pelka, 2010.
26. ↑ STRO III ² , 1383-1387.
27. ↑ On this, M. Mössner, Principles in Tax Law, in: Festschrift für J. Lang, 2011, pp. 83 ff., 84 f .: "In the beginning was chaos", 86 ff .: "Principles as ways out of tax law" .