Wolfgang Ritter (lawyer)

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Wolfgang Ritter (born January 20, 1927 in Graudenz ; † October 25, 2009 in Frankenthal (Palatinate) ) was a German administrative and tax lawyer .

Life

Ritter was born in 1927 as the son of the optician Walter Ritter and his wife Leni Pfister in Graudenz on the Vistula , which has belonged to the Polish province of Pomerania since 1920 .

After the Second World War, Ritter studied law at the Westphalian Wilhelms University in Münster , the Università degli studi di Pavia and the Université de Genève and passed the first state examination in 1952, followed by the second state examination in 1956. In 1957, Wolfgang Ritter joined the financial administration . After positions as head of an official company audit in Siegen and personal assistant to the Chief Finance President in Münster, he was appointed to the Federal Ministry of Finance in 1964, where he was responsible for double taxation negotiations and foreign tax legislative projects until 1972. From 1972 to 1992, Ritter was director of BASF AG in Ludwigshafen am Rhein . In 1973 he became head of the legal, tax and insurance department at BASF. From 1983 to 1996, Ritter was chairman of the tax committee of the Federation of German Industries (BDI) . Since 1972 he has been a member of the tax committee of the Association of the Chemical Industry (VCI) . From 1976 to 1992 he was chairman and since then honorary chairman of the committee.

In 2001, as chairman of the BDI / VCI working group on the reform of trade tax, he presented the text Constitutional reform of trade tax: Concept of a communal income and profit tax .

He was honorary professor for international tax law at the University of Mannheim .

literature

  • Max Dietrich Kley (Ed.): Festschrift for Wolfgang Ritter on the occasion of his 70th birthday: Tax law, tax and legal policy, business law and corporate constitution, environmental law , O. Schmidt, 1997, ISBN 3-504-06019-0

Individual evidence

  1. ^ "Obituary notice FAZ, October 28, 2009, No. 250, page 33" , October 28, 2009
  2. ↑ Constitutional reform of trade tax: concept of a communal income and profit tax. Retrieved May 5, 2019 .
  3. ^ "Honorary Professors, Dept. of Law" ( Memento from February 5, 2010 in the Internet Archive ), University of Mannheim , viewed on October 29, 2009
  4. ↑ "Festschrift for Wolfgang Ritter"

Web links

personal data
SURNAME Ritter, Wolfgang
BRIEF DESCRIPTION German administrative lawyer and tax lawyer
DATE OF BIRTH January 20, 1927
PLACE OF BIRTH Graudenz
DATE OF DEATH October 25, 2009
Place of death Frankenthal (Palatinate)