Leo Huebl

from Wikipedia, the free encyclopedia

Leo Hübl (born August 26, 1913 in Jokelsdorf , Landskron district ; † 2001 ) was a German administrative lawyer .

Life

Hübl studied law at the German University in Prague and graduated there with promotion to Doctor of Laws from. As Ministerialrat in the Federal Ministry of Finance , he submitted the draft law for a new conversion tax law in 1968. He was an employee of the 8th edition of Blümich's commentary on the trade tax law and was involved in the legal commentary by Herrmann / Heuer / Raupach . He published articles on tax law issues and gave a lecture at the annual meetings of the “Working Group of Specialists in Tax Law eV” in Wiesbaden . In 1974 he left the Ministry of Finance as a ministerial director . His position was no longer filled by Finance Minister Hans Apel in the wake of austerity measures. Hübl moved to Karlsruhe as chief financial officer .

Honors

Publications

  • The changes in the field of trade tax: Tax Amendment Act 1961 , Der Betrieb 1961, p. 858
  • Acquisition and withdrawal of own shares. Overall representation of the civil law. Problem and the tax law. Assessment (corporation tax, income tax, uniformity of business assets, capital transfer taxes) , Deutsche Steuer-Zeitung 1963, pp. 164–171
  • Comments on the Trade Tax Amendment Act (1963) , Deutsche Steuer-Zeitung 1963, p. 296
  • Organ theories in corporate tax law , Deutsche Steuer-Zeitung 1965, pp. 17-25
  • The corporate tax group and the new group law , Betriebs-Beratung 1965, p. 53 ff.
  • Current German taxes. No. 2. Corporate, trade and sales tax 1965. Hübl and Dr. Berkenheide explain the legal changes that were significant for the 1965 assessment , Speech plate 33 / min, speaker: Adalbert Uelner, Verlag des Wissenschaftliches Institut des Steuerbevollmächtigte, Bonn 1966
  • The future taxation of the banking industry on the basis of the second Tax Amendment Act 1967 , Deutsche Steuer-Zeitung 1968, p. 105 ff.
  • Walter Blümich, Werner Steinbring, Leo Hübl: Trade tax law: together with the implementing ordinance, the introductory law (excerpts) and administrative instructions , 8. completely revised. Ed., Vahlen, Berlin and Frankfurt / M. 1968. - XL, 1272 pp.
  • Thoughts on the new tax group decree - requirements for tax group , Deutsche Steuer-Zeitung 1972, pp. 81–95
  • The legal regulation of the corporate tax group , Deutsche Steuer-Zeitung 1972, pp. 146–150
  • Comments on the incorporation of businesses into a corporation , yearbook of specialist lawyers for tax law, 1973/74, p. 130 ff.

literature

  • Cahiers de droit fiscal international , vol. 55, part 2, p. IE-3
  • Who is who? - The German Who's Who , vol. 18, p. 452

Individual evidence

  1. ↑ Gravestone Friedhof Spiegelberg (Rems-Murr-Kreis) In: genealogy.net. , accessed on August 11, 2019.
  2. ↑ Leo Hübl: The draft of a new conversion tax law , bulletin of the press and information office of the federal government, Deutscher Bundes-Verlag, 1968, p. 573 ff.
  3. ↑ Blümich / Boyens / Steinbring / Klein / Hübl: Trade Tax Act , 8th completely revised. Ed., Berlin and Frankfurt / M. 1968
  4. ↑ Income Tax and Corporation Tax Act. Commentary , publisher Dr. Otto Schmidt Cologne (see authors)
  5. ↑ Wienand Meilicke: The new regulation of the income tax group across the border (PDF; 124 kB), Meilicke Hoffmann & Partner, 1999
  6. ^ Bonner Kulisse , Die Zeit , December 13, 1974
  7. ↑ Announcement of awards of the Order of Merit of the Federal Republic of Germany. In: Federal Gazette . Vol. 31, No. 5, January 9, 1979.
personal data
SURNAME Hübl, Leo
BRIEF DESCRIPTION German administrative lawyer
DATE OF BIRTH August 26, 1913
PLACE OF BIRTH Jokelsdorf , Landskron district
DATE OF DEATH 2001