Marc Desens

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Marc Desens (* 1974 in Marl ) is a German law scholar and professor at the University of Leipzig .

Life

Desens studied law , political science , economic policy and philosophy at the University of Münster from 1994 to 2000 . In 2000 he passed his first state examination in law and then worked for two years as a research assistant to Dieter Birk at his chair at the Institute for Tax Law at the University of Münster. Under his supervision, Desens completed his doctorate in 2003. iur. with a pamphlet on the half-income procedure , which was awarded the doctoral prize of the University of Münster and the Hans Flick honorary prize. Desens completed his legal clerkship at the Münster Regional Court in 2002 with the second state examination. From 2005 to 2006 he was a research assistant to the Federal Constitutional Court Judge Lerke Osterloh and then returned to the Institute for Tax Law at the University of Münster as an academic adviser . There he completed his habilitation in 2010 under the supervision of Birk and received the Venia legendi for the subjects of public law and tax law.

Since 2010 he has held the full chair for public law, in particular for tax law and public business law at the University of Leipzig . From 2010 to 2016 he was dean of the law faculty there. Since 2017 he has also been director of the Ernst Jaeger Institute for Corporate Restructuring and Insolvency Law.

Desens also works forensically. In proceedings before the Cologne tax court, he temporarily represented a US fund company on payment of a tax refund in connection with cum-ex transactions.

criticism

Desens is referred to by the main witness in the Cum-Ex trial before the Bonn Regional Court as a “tenant writer” who “published articles” for a good fee, which should present cum-ex transactions positively in times of increasing tax audits by the tax office . As a witness in the investigative committee of the 18th electoral term of the German Bundestag, Desens admitted that he had written reports and statements for tax attorney Hanno Berger and later published them. His articles on the tax assessment of cum-ex transactions, which appeared in the Deutsche Steuerzeitung from 2012 to 2014, do not indicate that they are based on expert opinions. Desens has always rejected the allegations. He was concerned with working through the legal situation that made the cum / ex deals possible. He wrote the reports out of his own interest and always pointed out the "scandal" of multiple unjustified tax refunds. In his opinion, this was a “legislative scandal” that he addressed in every article.

plant

Desens' main research interests are in tax law and there in particular in income and corporate tax law. He comments on numerous regulations in the established specialist commentary on the EStG and KStG Herrmann / Heuer / Raupach .

  • The half-income method - a theoretical, historical, systematic and constitutional appraisal . Otto Schmidt, Cologne 2004, ISBN 978-3-504-64230-3 (dissertation).
  • Binding of the tax authorities to case law - conditions and limits for non-application decrees . Mohr Siebeck, Tübingen 2011, ISBN 978-3-16-150560-7 (habilitation thesis).
  • with Dieter Birk and Henning Tappe : Examination course in tax law - a case and repetition book . 4th edition. CF Müller, Heidelberg 2015, ISBN 978-3-8114-4404-1 .
  • with Dieter Birk and Henning Tappe: Tax Law . 20th edition. CF Müller, Heidelberg 2017, ISBN 978-3-8114-4513-0 .

Web links

Individual evidence

  1. ↑ JUVE- www.juve.de: Cum-Ex judgment of the Cologne District Court: “It was a brilliant criminal achievement”. Juve Tax Market, accessed December 8, 2019 .
  2. ↑ Handelsblatt , November 1, 2019: "We felt like the greatest" - key witnesses in the cum-ex process are reckoning with an entire industry. In Germany's first cum-ex trial, the main witness on day three tells of greed and megalomania - and lobbyism in its dirtiest form. , downloaded and saved as a memento on December 6, 2019
  3. ↑ Michael Wojtek: German Bundestag - 'Opinion on Cum / Ex was scientifically sound'. Retrieved December 6, 2019 .
  4. ↑ Deutsche Steuerzeitung 2012, pp. 142 ff., 246 ff., 2014, 154 ff.
  5. ↑ Dubious cum-ex stock deals: professors, reports and the tax scandal. Retrieved December 8, 2019 .
  6. ↑ JUVE- www.juve.de: Cum-Ex judgment of the Cologne District Court: “It was a brilliant criminal achievement”. Juve Tax Market, accessed December 27, 2019 .
  7. ↑ a b c Michael Wojtek: German Bundestag - 'Opinion on Cum / Ex was scientifically sound'. Retrieved December 27, 2019 .
personal data
SURNAME Desens, Marc
BRIEF DESCRIPTION German lawyer and university professor
DATE OF BIRTH 1974
PLACE OF BIRTH Marl