Rudolf Mellinghoff

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Rudolf Mellinghoff (born November 25, 1954 in Langenfeld , Rhineland) is a German legal scholar . He was a judge at the Federal Constitutional Court from 2001 to 2011 and President of the Federal Fiscal Court from October 31, 2011 to July 31, 2020 .

Vita

Mellinghoff studied law at the University of Münster from 1975 to 1980 and passed the second state examination in law in 1984 after his legal traineeship. He then worked as a research assistant at the University of Heidelberg before he was appointed as a probationary judge at the Düsseldorf Finance Court in 1987 . In 1987 he was seconded to the Federal Constitutional Court as a research assistant. During the secondment in 1989, he was appointed judge at the Finance Court.

After completing his work as a research assistant, Mellinghoff moved to the Ministry of Justice of Mecklenburg-Western Pomerania in July 1991 as head of department , where he was responsible for setting up the public-law jurisdiction .

In July 1992 he was appointed judge at the Mecklenburg-Western Pomerania Finance Court , and in 1996 he was appointed presiding judge at the Finance Court. From 1992 to 1996 he was also a second main judge at the Higher Administrative Court , and from 1995 to 1996 he was also a judge at the State Constitutional Court .

From the 1992/1993 winter semester to the 1997 summer semester, Mellinghoff held a teaching position at the Faculty of Law and Political Science at Greifswald University.

On January 1, 1997, Mellinghoff was appointed judge at the Federal Fiscal Court. In January 2001 he succeeded Klaus Winter Richter at the second senate of the Federal Constitutional Court, of which he was a member until October 2011.

Immediately afterwards Mellinghoff became President of the Federal Fiscal Court and took over the chairmanship of IX. Senates. Mellinghoff reached the age limit at the end of July 2020, and an official change of office will take place at a later date due to the corona epidemic.

Since the summer semester 2001 he has been a lecturer at the Law Faculty of the Eberhard Karls University in Tübingen .

On November 17, 2006, he was awarded an honorary doctorate from the Ernst Moritz Arndt University of Greifswald .

In November 2007 Mellinghoff was appointed honorary professor at the Eberhard Karls University of Tübingen.

Mellinghoff has been Deputy Chairman of the Presidium of the German Section of the International Legal Commission since 2012 ; from 2009 to 2012 he was chairman. Since 2002 he has been chairman of the scientific advisory board of the Berlin Tax Talks eV Since 2017 he has also been chairman of the German Tax Law Society , which he headed from 2011 to 2017. In addition, he has been a board member of the Institute for Finance and Taxes since 2011. Since 2017 he has been a member of the Permanent Scientific Committee of the International Fiscal Association (IFA). Mellinghoff is a founding member and has been a member of the Advisory Board of the Heidelberg Tax Law Association since 2018. After all, he has also been a member of the Judicial Integrity Group since 2010.

Mellinghoff is the author of numerous articles on constitutional and tax law, publisher of several commemorative publications and conference proceedings; Together with Paul Kirchhof and Hanno Kube , he publishes the major commentary on the income tax law founded by Paul Kirchof and Hartmut Söhn .

On October 31, 2011, the Federal President awarded him the Great Cross of Merit with Star and Shoulder Ribbon of the Order of Merit of the Federal Republic of Germany and at the same time presented him with the certificate of appointment as President of the Federal Fiscal Court.

Mellinghoff is married and has two children.

Time at the Federal Constitutional Court

On October 31, 2011, Mellinghoff resigned from the Federal Constitutional Court before the end of his regular term in office to become President of the Federal Fiscal Court. During his tenure at the Federal Constitutional Court, he was rapporteur for the following proceedings:

File number Procedure Decision of
2 BvR 329/97 Municipal administrative communities
in Saxony-Anhalt
November 19, 2002
2 BvR 2029/01 Long-term preventive detention February 5, 2004
2 BvR 834/02
u. a.
Subsequent
preventive detention / no state responsibility
February 10, 2004
2 BvR 2374/99 Sewage Sludge Compensation Fund May 18, 2004
2 BvR 1027/02 Confiscation of data carriers April 12, 2005
2 BvF 2/03 Contribution Rate Protection Act September 13, 2005
BvR 2099/04 Search to find
communication data
March 2, 2006
2 BvR 578/02 Remaining suspension for
life imprisonment
November 8, 2006
2 BvR 2433/04
u. a.
Hartz IV working groups December 20, 2007
2 BvK 1/07 Five percent threshold / local elections
in Schleswig-Holstein
February 13, 2008
2 BvF 4/03 Participation of political parties in
private broadcasting companies
March 12, 2008
BvL 4/05 Tax exemption for donations
to political parties
April 17, 2008
2 BvC 1/07
u. a.
Federal electoral law /
negative voting weight
July 3, 2008
2 BvC 3/07
u. a.
Voting computer March 3, 2009
2 BvR 902/06 E-mail seizure from the provider June 16, 2009
2 BvR 2185/04 Trade tax minimum rate January 27, 2010
2 BvR 2101/09 Liechtenstein tax CD /
apartment search
November 9, 2010
2 BvC 4/10 Five percent threshold EuWG November 9, 2011

Honors

Web links

Individual evidence

  1. ^ President of the Federal Fiscal Court Prof. Dr. hc Rudolf Mellinghoff retires | Federal Fiscal Court. Retrieved August 19, 2020 .
  2. a b President of the Federal Fiscal Court Prof. Dr. hc Rudolf Mellinghoff is retiring. In: Federal Fiscal Court. July 30, 2020, accessed July 31, 2020 .
  3. ^ German Tax Law Society: "About us" with current board .
  4. Advisory Board of the Tax Law Association Heidelberg
  5. Press release of the Federal Constitutional Court No. 67/2011 of October 28, 2011