Walter Drenseck

from Wikipedia, the free encyclopedia

Walter Drenseck (born September 30, 1941 in Wattenscheid ; † September 3, 2011 in Neubünsch , Rosenheim district ) was a German tax lawyer and federal judge.

Life

Having grown up in Wattenscheid, Drenseck began to study law at the Philipps University of Marburg . On February 9, 1962, he was accepted into the Corps Hasso-Nassovia . When he was inactive , he moved to the Westphalian Wilhelms University in Münster . In 1970 he entered the higher service of the financial administration of North Rhine-Westphalia . In 1975 he became a judge at the Münster Finance Court . From 1978 to 1982 he was seconded to the Federal Fiscal Court as a research assistant . During this time he wrote his doctoral thesis with Heinrich Wilhelm Kruse . With her he was at the Ruhr-University Bochum Dr. iur. PhD.

In February 1984 he was appointed federal judge at the Federal Fiscal Court. Since then it has belonged to the VI. Senate, which was primarily concerned with the taxation of income from employment and disputes about wage tax . In February 1998 he was appointed chairman of this Senate. At the end of September 2006, he retired when he reached the age limit. In October 1998 he was appointed honorary professor for tax law at the University of Bochum, where he had been teaching since the 1993/94 winter semester. The range of topics in his lectures included legal protection in tax matters and accounting tax law. Shortly before his 70th birthday, he died of a heart attack .

In 1982 he was one of the three authors who, under the direction of Ludwig Schmidt, published a new commentary on the Income Tax Act , which is still published today and has now been published in its 32nd edition. After Schmidt's departure, he took over the editing of this commentary from the 26th edition. Many developments in the jurisprudence have been significantly influenced by him, for example the deduction of training costs, the limitation of the distribution prohibition of § 12 EStG, the maintenance of the objective net principle , the deduction of study room costs and the ruling of the Federal Constitutional Court on the commuter flat rate , which is very closely related leaned against his comment.

literature

  • Hans-Joachim Kanzler : 50 years of the income tax senate of the BFH and 65th birthday of its chairman Prof. Dr. Walter Drenseck. In: German Tax Law 2006, 2193f.
  • Heinrich Weber-Grellet : Walter Drenseck - September 30, 1941 to September 3, 2011. In: Das deutsche Steuerrecht 2011, p. 1685.
  • Heinrich Wilhelm Kruse: Walter Drenseck †. In: Finanz-Rundschau 2011, pp. 877f. ( online ; PDF; 246 kB)

Web links

Individual evidence

  1. ^ Klaus Vassel: Corpsgeschichte der Hasso-Nassovia zu Marburg 1839–1954, Part II , No. 1412. Marburg 1981, p. 355.
  2. ↑ Kösener Corpslisten 1996, 68/1412.
  3. ↑ Dissertation: The Right to Refunds of the Tax Code 1977 .
  4. ^ Record in the catalog of the German National Library
  5. ^ Record in the catalog of the German National Library
  6. ^ Heinrich Weber-Grellet: Walter Drenseck - September 30, 1941 to September 3, 2011. P. 1685.
personal data
SURNAME Drenseck, Walter
BRIEF DESCRIPTION German tax lawyer and federal judge
DATE OF BIRTH September 30, 1941
PLACE OF BIRTH Wattenscheid
DATE OF DEATH September 3, 2011
Place of death Neubeuer , Rosenheim district