Ludwig Pißel

Ludwig Christian Johannes Pißel , also: Pissel (* May 8, 1885 in Joditz ; † January 28, 1934 in Munich ) was a German tax lawyer and ministerial official.

Life

After attending the humanistic grammar school in Bayreuth , Pißel began studying law in 1904 at the Friedrich-Alexander University in Erlangen , which he completed in 1908 with the first state examination in law. During his studies he became a member of the Corps Bavaria Erlangen . It was 1912, the second state examination and was in 1913 at the University of Erlangen for Dr. iur. doctorate (dissertation: contestation and nullity of general meeting resolutions of the stock corporation based on recent case law ).

From January to August 1913, Pißel was employed by a Bayreuth lawyer and was approved as such in April of the same year. His professional career led him through the Bayreuth Rent Office in December 1913 as a financial accounting officer to the government of the Palatinate in Speyer . From August 1914 he took part in the First World War as a soldier . His military career ended as a first lieutenant in the reserve .

Since 1914 financial assessor, Pißel worked for the government of the Upper Palatinate from 1919 to 1920, first in Nuremberg and later in Regensburg . In April 1920 he was Councilor at the Regional Tax Office in Kaliningrad . In the same year he moved to the Reich Ministry of Finance , where he was appointed senior government councilor in 1921 and Ministerialrat in 1924 .

In 1931 Pißel received his doctorate for the second time (in business and tax law ) in Erlangen. rer. pole. (Dissertation: The Influence of Taxation on the Rationalization of the Economy ). In August 1933 he was entrusted with the management of the state tax office in Würzburg and from October 1, 1933 until his death he acted as president of the state tax office in Munich.

Works

• The Income Tax Act of 10 August 1925 with implementation and implementation provisions taking into account the legislation up to the end of 1931 , 5th, revised loose-leaf edition. Berlin 1932
• The crisis tax according to the emergency ordinance of June 5, 1931 . Berlin 1931
• The Influence of Taxation on the Rationalization of the Economy . Berlin 1931
• The 1931 citizen tax . Berlin 1931

Web links

• Literature by and about Ludwig Pißel in the catalog of the German National Library
• Ludwig Pißel in the online version of the files edition of the Reich Chancellery. Weimar Republic
• Bavarian state Tax Office

Individual evidence

1. ↑ Kösener Corpslisten 1960, 20/395.