Susanne Sieker

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Susanne Sieker (born April 22, 1956 in Bielefeld ) is a German law scholar and university professor .

Life

After graduating from high school, Sieker worked in the financial administration of North Rhine-Westphalia from 1975 to 1979 , where she worked as a tax inspector after completing her training. From 1979 to 1986 he studied law as part of the one-stage legal training at Bielefeld University . After graduating in Bielefeld, Sieker remained there until 1987 as a research assistant , then moved to the Free University of Berlin , where she worked in 1991 with the work on equity and debt capital of the partnership: company law, tax law, accounting issues for Dr. jur. received his doctorate. She then worked as a research assistant at the Federal Constitutional Court in Paul Kirchhof's department before returning to the Free University of Berlin as a research assistant in 1993 . There he completed his habilitation under Joachim Schulze-Osterloh in 1999 with the thesis of circumventing transactions: typical structures and mechanisms to combat them.

In October 1999 Sieker accepted the substitute professorship for German and European finance and tax law at the Technical University of Darmstadt , and in 2000 she was appointed professor there . In 2004, she accepted the call to university professor at the law faculty in Halle of the Martin Luther University Halle-Wittenberg , where she initially took over the chair for civil law, commercial law, tax law and business law from Cordula Stumpf, who was on parental leave . Cordula Stumpf has meanwhile returned to the chair for civil law, commercial law, German and international tax and business law, and European law, while Susanne Sieker was able to keep her chair.

Research priorities

Sieker's focus areas include tax law , civil law , commercial and corporate law , and business law . With her focus on tax law, Sieker was able to reactivate the focus on tax law established by Roland Donath at the Law Faculty in Halle.

Publications (selection)

Monographs

  • Equity and debt capital of the partnership: company law, tax law, accounting issues. Cologne 1991: O. Schmidt. ISBN 3-504-64215-7 .
  • Evasion deals: typical structures and mechanisms for combating them. Tübingen 2001: Mohr Siebeck. ISBN 3-16-147602-6 .

Comments

  • Kirchhof / Söhn / Mellinghoff , Income Tax Act, commentary on § 34 EStG, May 2011, 218. Supplementary delivery.
  • Lademann, Commentary on the Income Tax Act , Commentary on Section 16 EStG, 2010, 150th, 164th, 168th, 175th supplementary delivery.

literature

  • Gerfried Fischer : The development of civil law teaching since the re-establishment of the law faculty after reunification. In: Heiner Lück (Ed.): Current contributions to jurisprudence and its intellectual-historical foundations. For the 20th anniversary of the re-establishment of the law faculty at the Martin Luther University Halle-Wittenberg (= Hallesche Schriften zum Recht. Vol. 32). Universitätsverlag Halle-Wittenberg, Halle (Saale) 2013, ISBN 978-3-86977-072-7 , pp. 30–31.

Web links

Individual evidence

  1. ↑ a b c d Vita of Susanne Sieker on uni-halle.de (as of September 18, 2013).
  2. ↑ a b c d e Fischer 2013, p. 30 f.
  3. ↑ a b Susanne Sieker in Kürschner's Scholars Calendar Online (as of September 18, 2013).
personal data
SURNAME Sieker, Susanne
BRIEF DESCRIPTION German legal scholar
DATE OF BIRTH April 22, 1956
PLACE OF BIRTH Bielefeld