Ruth Hofmann (legal scholar)

from Wikipedia, the free encyclopedia

Ruth Hofmann (born January 2, 1933 in Munich ; † December 11, 2016 ) was a German legal scholar and financial lawyer . From 1976 to 1998 she was a judge at the Federal Fiscal Court .

Life

Hofmann was born in Munich in 1933 as the daughter of tax lawyer Carl Boettcher and Gerda Boettcher. Her grandfather was Enno Becker , who drafted the Reich Tax Code of 1919 and later worked as Senate President at the Reich Finance Court.

In 1952 she began studying law and political science at the University of Munich . In 1958 she was awarded a doctorate with a dissertation entitled “On the corporate tax treatment of unions”. iur. PhD. She began her professional career in July 1960 as a financial assessor in the Bavarian financial administration. Even then she had the desire to work as a finance judge later.

At the beginning of 1962, she was transferred to the newly established Munich tax office for real estate and transfer taxes . In 1968 she was appointed judge at the Finance Court in Munich . She was the first woman to hold the office of judge in the Bavarian financial jurisdiction. During this time, she was primarily involved in litigation relating to transfer taxes, the unit valuation for real estate and the mortgage profit levy.

After her election by the judges' election committee in 1975, she was appointed judge at the Federal Fiscal Court on February 1, 1976 . Here she was initially a member of the fifth senate responsible for sales tax . After two years she moved to the Second Senate, whose area of ​​responsibility was transport taxes and unit valuation. With the exception of an assignment to the Fifth Senate for the business years 1983 and 1984 due to the tense business situation, she was to remain associated with this Senate until the end of her judicial activity. On June 1, 1991, she took over the chairmanship of this Senate, which was the first time that a woman was given the office of presiding judge at the Federal Fiscal Court. She retired in January 1998.

From 1983 she was a member of the scientific advisory board of the German Tax Law Society for many years .

plant

With their participation, the Second Senate, for example, passed a large number of judgments on the uniform subject matter of the contract for real estate transfer tax. Under her chairmanship, among other things, the decision on the gift tax assessment of free gifts between spouses and on the applicability of the wealth tax law to the facts realized by December 31, 1996 were made.

For many years she dealt with the revision of the real estate transfer tax law 1940 in the real estate transfer tax commentary published by Walter Schultze and Karl Förger . She also worked for almost 30 years until the 17th edition published in 1995 on the commentary on the tax and financial court system founded by Rolf Kühn . The work was later published under the name "Kühn / Hofmann" and was responsible for it after Kühn left the company. Since 1986 she has published a commentary on the 1983 revised Land Transfer Tax Act, which she had been working on with her daughter Gerda Hofmann since the 6th edition in 2001 and the 10th edition of which was published in 2014.

literature

  • Klaus Offerhaus : Dr. Ruth Hofmann is retiring. In: German tax law. 1998, pp. 141f.

Web links

Individual evidence

  1. ↑ BFH: judgment of March 2, 1994 - II R 59/92
  2. ↑ BFH: judgment of July 30, 1997 - II R 9/95
  3. ^ Record in the catalog of the German National Library
  4. ^ Record in the catalog of the German National Library
personal data
SURNAME Hofmann, Ruth
BRIEF DESCRIPTION German legal scholar, finance lawyer and judge at the Federal Fiscal Court
DATE OF BIRTH January 2, 1933
PLACE OF BIRTH Munich , Bavaria , Germany
DATE OF DEATH December 11, 2016