Moris Lehner

Moris Lehner (born June 10, 1949 in Munich ) is a German legal scholar . His main research interests are the constitutional foundations of taxation, European tax law and international tax law. Until his retirement in 2014, Moris Lehner held the chair for public economic and tax law and headed the research center for European and international tax law at the Ludwig Maximilians University in Munich .

Life

Moris Lehner studied at the Ruprecht-Karls-University in Heidelberg . In 1981, he received his doctorate in Heidelberg with his dissertation, Possibilities for Improving the Mutual Understanding on the Basis of the EEC Treaty - presented on the basis of a proposal for a directive by the EEC Commission to avoid double taxation in the event of profit adjustment between affiliated companies . In 1993 he completed his habilitation thesis on income tax law and social welfare law .

Initially, Lehner was a professor in Bielefeld , Cologne , Heidelberg and Leipzig . In 1993, calls to Kiel , Heidelberg and Leipzig followed. After his professorship in Heidelberg, he moved to the Free University of Berlin in 1994 .

In 1998 Lehner left Berlin and accepted a position at the Ludwig Maximilians University in Munich . There he succeeded his academic teacher Klaus Vogel . He taught in Munich until his retirement in 2014 and was also head of the research center for foreign and international finance and tax law at the Ludwig Maximilians University in Munich.

Memberships

• Association of German constitutional law teachers
• German Society for International Law
• German Tax Law Society
• International Fiscal Association
• Tax Law Association Heidelberg

Works (selection)

• Moris Lehner: Possibilities for improving the mutual agreement procedure on the basis of the EEC treaty. Illustrated by way of the EEC Commission proposal for a directive to avoid double taxation in the case of profits between associated companies, Munich writings on international taxation , Verlag CH Beck, Munich 1982, ISBN 3-406-08124-X .
• Moris Lehner: Income tax law and social welfare law. Building blocks for a constitutional law of the social tax state , Verlag Mohr Siebeck, Tübingen 1993, ISBN 978-3-16-146071-5 .
• Klaus Vogel, Moris Lehner (Hrsg.): Double taxation agreement of the Federal Republic of Germany in the area of ​​taxes on income and assets. Comment based on the model convention. 6th edition, Verlag CH Beck, Munich 2015, ISBN 978-3-406-64929-5 .

Honors and awards (selection)

• 1981: Mitchell B. Carroll Prize from the International Fiscal Association (IFA)
• 1994: Albert Hensel Prize of the German Tax Law Society

literature

• Wolfgang Spindler : Moris Lehner for his 60th birthday . In: Internationales Steuerrecht (IStR) 2009, Issue 11, pp. 365–366.

Web links

• Moris Lehner website at LMU Munich

Individual evidence

1. ↑ Moris Lehner has been a co-author since the first edition.