Ludwig Schmidt (legal scholar)

Ludwig Schmidt (born August 28, 1928 in Munich ; † November 5, 2011 in Baldham ) was a German tax lawyer . He was a judge at the Federal Fiscal Court from 1971 to 1993 and has also made a name for himself as the editor of a commentary on the Income Tax Act that is still published today .

Life

Schmidt was the son of the brewery businessman Ludwig Schmidt and his wife Hermine, née Ecknigk. In Munich he attended elementary school from 1935 to 1939 and then the Maria-Theresia Oberrealschule. From January 1944 to March 1945 he served as an air force helper . He passed his Abitur in 1948. From 1949 to 1952 he studied law at the University of Munich . In 1953 he did his doctorate with Alfred Hueck on "Codetermination right and position of the shareholders' meeting". iur. During his legal clerkship, he also passed the tax assistant exam . He passed his second state examination in 1956 as the best in his year.

In the same year he began his professional career in the Bavarian financial administration. For a job in the legal department of the Bavarian State Ministry of Finance , he worked from 1961 to 1964 at a tax office and the Oberfinanzdirektion Munich. He then returned to the Ministry of Finance and took over the management of the department responsible for tax audits and corporate income tax .

On December 1, 1971, he was appointed to the Federal Fiscal Court and assigned to the fourth Senate, which deals with the taxation of partnerships . After his appointment as presiding judge in 1987, he was initially responsible for income tax III. Senate before. From 1989 he was chairman of the First Senate, whose area of ​​responsibility is corporate income tax and external tax law . When he reached the age limit, he retired in 1993.

Since 1972 he has given regular Monday lectures at the University of Munich. In 1976 he was made an honorary professor.

plant

The commentary on the Income Tax Act , which has been published annually since 1982 and which he was editor of until its 25th edition, is considered to be Schmidt's scientific life's work . He developed the idea in May 1979 together with Albert Buchholz, who was then head of the tax law editing department at Beck-Verlag . He was able to win over the three young tax lawyers Walter Drenseck , Wolfgang Heinicke and Siegber Seeger , with whom he implemented the project from early autumn 1979. Each processor was solely responsible for the regulations he had adopted. Schmidt neither gave instructions for the explanations nor did he edit the manuscripts.

Schmidt understood tax law not only as a right of intervention, but also as a right to distribute the burden. He was therefore opposed to tax-saving models.

literature

• Ludwig Schmidt: Right of co-determination and position of the shareholders' meeting. Dissertation 1953 with his own curriculum vitae.
• Max Rid: Ludwig Schmidt 65. In: Das deutsche Steuerrecht 1993, pp. 1238-1242.
• Arthur Strassl: Ludwig Schmidt - a lawyer portrait . In: Income Taxation. Attribution, determination, design. Festschrift for Ludwig Schmidt on his 65th birthday. CH Beck Verlag, Munich 1993, ISBN 978-3-406-37503-3 . Pp. 1-20.
• Albert Buchholz: Ludwig Schmidt for the seventieth. In: German Tax Law 1998, pp. 1325f.
• Walter Drenseck: Ludwig Schmidt for the seventy-fifth. In: Das deutsche Steuerrecht 2003, pp. 1461f.
• Franz Wassermeyer : Ludwig Schmidt 75 years old. In: Der Betrieb 2003, issue 34, p. 1.
• Heinrich Weber-Grellet : Ludwig Schmidt on his 75th birthday. In: Neue Juristische Wochenschrift 2003, pp. 2510f.
• Heinrich Weber-Grellet: Ludwig Schmidt - August 28, 1928 to November 5, 2011. In: Das deutsche Steuerrecht 2011, p. 2117.

Web links

• Press release of the Federal Fiscal Court No. 91 of November 9, 2011: Retired presiding judge at the Federal Fiscal Court Prof. Dr. Ludwig Schmidt passed away

Individual evidence

1. ^ Heinrich Weber-Grellet, DStR 2011, p. 2117.
2. ↑ Drenseck, DStR 2003, p. 1461.
3. ↑ Drenseck, DStR 2003, p. 1462; Buchholz, DStR 1998, p. 1325.
4. ↑ Strassl, Festschrift, p. 8.