Rainer Wernsmann

Rainer Wernsmann (* 26. May 1969 in Münster ) is a German heads of state and administrative law , financial and tax law. Since 2006 he has held the chair for constitutional and administrative law, in particular finance and tax law, at the University of Passau .

Life

Wernsmann passed the state examinations in law in 1993 and 1996 after completing his studies and legal clerkship in Münster and Paris . In the meantime he was a research assistant at the Municipal Science Institute of the Westfälische Wilhelms-Universität under Hans-Uwe Erichsen , then a research assistant and research assistant at Dieter Birk at the Institute for Tax Law at the same university. There Wernsmann in 1999 with a dissertation on the subject of the equality adverse tax law: legal consequences and legal doctorate and, after a scholarship of the German Research Foundation , with a signature on 2003 performance steering in a rational tax system habilitation ; he was the teaching license of Public Law , Tax Law and European Law awarded.

In 2004 he was appointed professor for public law and tax law at the Helmut Schmidt University / University of the Federal Armed Forces in Hamburg . In 2005 he received another appointment at the University of Potsdam for the chair for public law, in particular tax and administrative law, which he refused. In 2006 he moved to the University of Passau to the chair for constitutional and administrative law, in particular finance and tax law, as the successor to Hartmut Söhn . Wernsmann was Vice Dean from 2010 and Dean of the Faculty of Law from 2012 to 2014 . He has been Vice President of the University of Passau since 2014.

Services

Wernsmann is co-author of numerous comments on the Basic Law (Bonn Commentary), on the tax code (Hübschmann / Hepp / Spitaler), on income tax law (Kirchhof / Söhn / Mellinghoff) and on the Federal Budget Code (Gröpl). In addition, he wrote the section on European tax law in the Handbuch Europarecht (2nd edition 2010) published by Schulze / Zuleeg / Kadelbach .
Wernsmann has also acted as legal representative in numerous constitutional and administrative court proceedings. In 2008, for example, he defended the reduction in the commuter allowance before the Federal Constitutional Court as authorized representative of the Federal Government and the Federal Ministry of Finance (BMF) . In addition, he has represented state governments on various occasions, particularly in the procedure for municipal financial equalization before the state constitutional courts. Furthermore, in an expert opinion for the German Chamber of Commerce and Industry , Wernsmann came to the conclusion that the government draft for the inheritance tax reform was unconstitutional due to the lack of legislative competence of the federal government .

In 2009, Wernsmann advertised as a project manager for the University of Passau, together with the universities of Frankfurt a. M. and Münster , a DAAD Center of Excellence Southeast Asia funded by the Foreign Office with a third-party funding volume of around 1.2 million euros.

engagement

Wernsmann has been a voluntary liaison professor of the Passau University Group for the Promotion of Talented Students of the Hanns Seidel Foundation since 2008 and currently looks after around 60 scholarship holders during their academic career. Since 2008 he has also been a mentor for the Max Weber Program Bavaria of the German National Academic Foundation, where he looks after another 25 scholarship holders. The Max Weber program supports highly talented students at universities in Bavaria. The Free State of Bavaria is the sponsor of the Max Weber Program . Furthermore, Wernsmann is a member of the advisory board of the European Law Students' Association Passau (ELSA) and supports the work and commitment of the local student association. In addition, Wernsmann is a member of the Association of German Constitutional Law Professors , the German Tax Law Society and the European Association of Tax Law Professors .

In September 2019 he was one of about 100 constitutional law teachers who, with the open appeal for the right to vote, Downsized the Bundestag! turned to the German Bundestag .

Works

Monographs

• The Tax Act, which is contrary to equality: Legal consequences and legal protection (=  Münster contributions to jurisprudence . Volume 128 ). Duncker & Humblot , Berlin 2000 (dissertation, University of Münster, 1999).
• Behavioral control in a rational tax system (=  JuS Publicum . Band 135 ). Mohr Siebeck , Tübingen 2005 (habilitation thesis, University of Münster, 2003).

Articles (selection)

• Tax discrimination and its justification by the coherence of national law: On the dogmatics of the barriers to fundamental freedoms . In: European law . 1999, p. 754-775 .
• Types of action and legal standing in competitor litigation . In: The administration . 2003, p. 67-103 .
• The democratic principle and demographic change: do we need family suffrage? In: The State . 2005, p. 43-66 .
• The tax as an impairment of property? In: New legal weekly . 2006, p. 1169-1174 .
• Income tax and the objective net principle . In: German tax law . Bound in to issue 34, 2009, p. 101-106 .
• The revenue autonomy of the countries . In: Public Finance Yearbook . 2011, p. 417-435 .
• Rainer Wernsmann: Not above the law. In: Frankfurter Allgemeine. September 19, 2012, accessed May 28, 2019 . 

Textbooks

• with Dieter Birk : Examination course in tax law: a case and repetition book. CF Müller , Heidelberg 2006; 2nd, completely revised and expanded edition 2009, ISBN 978-3-8114-9868-6 .
• Contributions in: Dirk Ehlers , Friedrich Schoch (Ed.): Legal protection in public law. De Gruyter , Berlin 2009.

Editing

• with Klaus-Dieter Drüen and Hanno Kube : Series of publications on finance and tax law in Germany and Europe . Lang, Frankfurt am Main, since 2007.

Web links

• Literature by and about Rainer Wernsmann in the catalog of the German National Library
• Rainer Wernsmann on the website of the chair for constitutional and administrative law, in particular finance and tax law, at the University of Passau

Individual evidence

1. ^ University of Münster: Rainer Wernsmann , Gerhard Köbler's website , accessed on January 10, 2012.
2. ↑ Jan Dams: Steinbrück justifies saving himself in court . In: The world . September 10, 2008 ( online ).
3. ↑ New constitutional doubts about planned inheritance tax. Constitutional lawyer Wernsmann: The federal government may not set tariffs . In: Frankfurter Allgemeine Zeitung . No. 224 , September 24, 2008, p. 14 .
4. ↑ Call for the right to vote: "Verkleinert den Bundestag" , open letter from September 20, 2019 in Die Welt .