Tipke / Kruse
Tipke / Kruse is a comprehensive commentary on the tax code and the tax court order in the form of a loose-leaf collection . It was founded by Klaus Tipke and Heinrich Wilhelm Kruse in 1961 and is generally regarded as the best-known and most important standard work in the field of tax procedural law in the Federal Republic of Germany . The comment is also available as an online version for a fee via juris .
The Tipke / Kruse comment is regularly used in decisions by the tax courts and the Federal Fiscal Court . In some cases, it is given a character that is decisive for the dispute. The comment is published by Verlag Dr. Otto Schmidt . In addition to the founders, there are currently tax lawyers Roman Seer (professor at the Ruhr University Bochum ), Peter Brandis (judge at the Federal Fiscal Court), Klaus-Dieter Drüen (professor at the Ludwig Maximilians University Munich Munich and judge at the Finance Court in Düsseldorf ) and Matthias Loose(Judge at the Federal Fiscal Court) on the authors. The work, which currently has around 8,700 pages, contains a commentary on the tax code, the tax court code, the financial administration law and the administrative delivery law .
bibliography
- Tipke / Kruse: Tax Code and Tax Court Code (comment). Publishing house Dr. Otto Schmidt , ISBN 978-3-504-22119-5 .
