Michael Kempermann

Michael Kempermann (born February 6, 1944 ) is a German lawyer and former judge at the Federal Fiscal Court .

Life

After studying law and completing his legal clerkship in 1974, Michael Kempermann entered the higher service of the financial administration of North Rhine-Westphalia . He received his doctorate in 1974 from the University of Bonn . In December 1978 he moved to the post of judge at the Düsseldorf Finance Court and went to the Cologne Finance Court in mid-1980 . On June 8, 1989, he was appointed judge at the Federal Fiscal Court. Kempermann belonged to the 4th Senate of the court, which is responsible for commercial partnerships , agricultural and forestry income and for many years was also responsible for income from independent work. From 2006 he became deputy chairman of the 4th Senate and was a member of the Grand Senate and the Presidential Council of the Federal Fiscal Court for several years . Michael Kempermann retired at the end of February 2009.

In addition to his judicial work, he also dealt scientifically with tax law . He is co-editor of a standard commentary on the double taxation agreement between Germany and Switzerland , co-author of a standard commentary on the Income Tax Act and author of numerous publications on tax law in specialist journals.

Web links

• Press release No. 18/09 of the Federal Fiscal Court of February 25, 2009