Thomas Wenzler

Thomas Wenzler (* 1962 in Cologne ) is a German lawyer ( specialist lawyer for tax law ) and specialist book author .

Life

After graduating from high school , Wenzler studied law at the University of Cologne from 1981 to 1987 . He completed his legal traineeship in Aachen , Cologne, Frankfurt and New York . After the second state examination in January 1991, he was admitted to the bar . Between 1991 and 1993 he gained further international professional experience at Freshfields Bruckhaus Deringer , one of the world's largest law firms, among others . He then worked for the Cologne law firm Cornelius Bartenbach Haesemann & Partner until 1996 . Wenzler has been an independent lawyer since 1996 and is qualified as a specialist lawyer for tax law . From March 2014 to April 2016 he worked as a managing partner in the field of legal advice for the PMPG tax consultancy company. Thomas Wenzler has been working as an individual lawyer with offices in Cologne and Meckenheim since May 2016 .

In addition to his work as a lawyer, Wenzler regularly publishes articles in specialist journals such as Praxis Steuerstrafrecht , AO Steuerberater and the Steueranwaltsmagazin and is a guest lecturer at the Federal Finance Academy and the German Lawyers Academy. On television he was a guest in the Maybrit Illner talk show, among others . From 2013 onwards, Wenzler became known nationwide as an expert on tax evasion, voluntary disclosure and on the topic of Paradise Papers as well as through his critical remarks in the tax case Uli Hoeneß and Alice Schwarzer and was a legal expert in the ZDF docudrama by Juan Moreno , Annette Ramelsberger, Johanna Behre (screenplay), Christian Twente (Director) Uli Hoeneß - The Patriarch. to see.

Fonts

• The voluntary disclosure - counselor tax criminal law , Gabler Verlag 2010. ISBN 978-3-8349-2263-2
• together with Markus Rübenstahl: The voluntary disclosure - counselor for criminal tax law , 2nd exp. Edition, Springer 2015, ISBN 978-3658035501
• Criminal tax law  : Commentary, Carl Heymanns Verlag 2011. ISBN 978-3-452-27533-2
• Admissibility and requirements of the "tiered" voluntary disclosure - comments on the decision of the Federal Court of Justice of June 16, 2005 on 5 StR 118/05 and on No. 120 AStBV 2004, Steueranwaltsmagazin 2005
• Blocking effect according to § 371 Paragraph 2 No. 1 a AO in the event of an illegal examination order , Practice Tax Criminal Law 2006
• On the certainty and justification of liability notices - a recommendation for action, AO Steuerberater 2006
• The duty of comprehensive factual research by tax investigators , AO Steuerberater 2006
• Account inquiries in Europe , Practice Tax Criminal Law 2006
• Legal remedies against improperly substantiated search warrants , AO Steuerberater 2006
• Account inquiries in Austria by German tax authorities? The judgment of the VGH of the Republic of Austria from July 26, 2006 ", AO Steuerberater 2006
• Estimation, statute of limitations and interest in the case of voluntary disclosure , Practice Tax Criminal Law 2007
• Prevention in criminal tax law - impunity through voluntary disclosure , Steueranwaltsmagazin 2007
• Checklist "Rules of conduct for self-disclosure counseling" , Practice Tax Criminal Law 2007
• Section 371 (3) AO in the event of the insolvency of the self-disclosing party - in particular if a liability debtor is not claimed , AO tax advisor 2007
• To the competence of the main customs office according to § 23 Abs. 3 AO , AO-Steuerberater 2008
• Insolvency applications from the FA that endanger the existence of the company - How can legal protection be brought about? , AO tax advisor 2008
• Settlement of penalties for tax evasion , discussion of the judgment of the Federal Court of Justice of December 2, 2008, 1 StR 416/08, AO-Steuerberater 2009
• Limitation of payment - interruption of the deadline by billing notification? , AO tax advisor 2009
• Settlement notification and interruption of the statute of limitations - Discussion of the decision of the Federal Fiscal Court of August 4, 2009 on VII B 16/09, AO tax advisor 2009
• Self-disclosure is before the reform , discussion of the reform proposals of the Bundestag parties and parliamentary groups, AO tax advisor 2010
• Liability chapter in: Tax Compliance: Prevention - Investigation - Remediation - Corporate Defense ; (Eds.) Markus Rübenstahl and Jesco Idler; CF Müller Verlag, Heidelberg, 2018. ISBN 978-3-8114-4657-1

Web links

• Literature by and about Thomas Wenzler in the catalog of the German National Library

Individual evidence

1. ↑ Thomas Wenzler at PMPG Steuerberatungsgesellschaft . Archived from the original on June 27, 2015 ; accessed on September 27, 2016 . 
2. ↑ Thomas Wenzler, lecturer at the DeutscheAnwaltAkademie, accessed on July 9, 2011c
3. ↑ zdf.de -Maybrit Illner: The guests on February 6, 2014, accessed on February 6, 2014
4. ↑ zdf.de - Maybrit Illner (broadcast on March 13, 2014): The Hoeness case. Archived from the original on August 27, 2014 ; Retrieved August 25, 2014 . 
5. ↑ zdf.de - Maybrit Illner (broadcast on April 8, 2016): The dark world of the super-rich ( memento of the original from December 3, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed September 25, 2016 
6. ↑ Tax evasion: squabbling over the voluntary disclosure . In: ZEIT ONLINE . ( zeit.de [accessed on July 16, 2018]).
7. ↑ springerprofessional.de: Tax evasion is a mass phenomenon , accessed on August 3, 2015
8. ↑ mz.de: Tax evasion is not a question of wealth , accessed on August 3, 2015
9. ↑ deutschlandfunk.de of November 8, 2017: Paradise Papers: "Tax avoidance is something completely normal" , accessed on July 16, 2017
10. ↑ Paradise Papers - When Tax Tricks Go Too Far . In: springerprofessional.de . November 9, 2017 ( springerprofessional.de [accessed July 16, 2018]).
11. ↑ welt.de: Chances of a successful revision low , accessed on August 3, 2015
12. ^ Sueddeutsche.de Red card in the district class , accessed on August 3, 2015
13. ↑ faz.net Uli Hoeness: The trial follows the talk show tribunal , accessed on August 3
14. ↑ Stefan Beutelsbacher: Talk at Illner: "Black people shouldn't hit the shit like that" . In: THE WORLD . February 7, 2014 ( welt.de [accessed July 16, 2018]).
15. ↑ zdf.de - Uli Hoeneß - Der Patriarch ( Memento of the original from December 3, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , accessed September 25, 2016