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Paul Kirchhof (* 21 February 1943 in is a German lawyer and Steuerrechtler, professor at the legal faculty of the University of Heidelberg and was from 1987 to 1999 judges at the Federal Constitutional Court. The moreover one Kirchhof is member of the supervisory board of the German bank.

To the person

Paul Kirchhof is a lawyer in the areas of the Rechtsdogmatik, the state organisation, the financial condition and the tax law. Its research and work coined/shaped the development of the taxes on profits, the constitutional law and the European integration of Germany over decades. He is co-editor of one the most extensive Monografien to the German public law.

As non-party - however Ambassadors of the PR-initiative new one social free-market economy financed of the employers' associations of the metal and electrical industry - it belonged to the authority team of the CDU/CSU around chancellor candidate Angela Merkel for the election to the Bundestag 2005 and should belong to its first possible cabinet as Ministers of Finance. For the case of a large coalition Kirchhof explained however not to be available for the office. Analyses of polling institutes according to was the presentation of Kirchhof a reason for unexpectedly bad cutting of the CDU/CSU off with the election to the Bundestag.

Training

Kirchhof went into Karlsruhe to the school, where its father was a judge at the Federal High Court. After the legal study it attained a doctorate to 1974 at the University of Heidelberg in Munich with the thesis topic the term of the sovereignty-legal powers in article 33 paragraph IV of the Basic Law and habilitierte. Afterwards Kirchhof was until 1981 professor and director of the institute for tax law at the University of a late director of the institute for financial and tax law at the University of Heidelberg.

Family

Kirchhof is catholic, married and has two sons and two daughters, as well as seven Enkelkinder.

Periods of life

1974 - 1999

From 1987 to 1999 Kirchhof belonged to the second senate of the Federal Constitutional Court. Under its influence developed the much considered order to the legislator to consider care and education costs of children for taxation with the subsistence level.

Likewise it argues the fact that the fundamental rights and further valuations of the Basic Law contained a special protection of marriage and family which also to the tax policy extends. Is given to the tax legislation to treat or better place marriages and families with enterprise legals form at least the same as. It may not only be permitted entrepreneurs to charge incomes and expenditures. This possibility must stand for communities such as marriages and families just as openly.

2000 until today

Since 2000 Kirchhof beside the chair at the legal faculty leads additionally the research group federal tax law book at the University of Heidelberg and compiled there its own tax model, which bases itself on the principles of a state holding from the economic life and which the tax law is to simplify substantially (income tax act book).

Since 2003 he is co-editor of the conservative weekly paper Rheini Merkur, since at the end of of 2004 is he member of the supervisory board of the German bank AG.

Besides he is a "“Ambassador"” of the PR-initiative new one social free-market economy financed by the employers' associations of the metal and electrical industry.

To 23.06.2006 will Paul Kirchhof (Dr. iur. h.c.) by the university lent.

Iurisdiction

From the iurisdiction the following decisions are to be emphasized, in which Kirchhof participated (places of discovery are indicated in the BVerfGE format):

  • Child subsistence level I (E 99, 246), child subsistence level II (E 99, 268), child subsistence level III (E 99, 273) - parents can order, if they pass a part on of their income for the fulfilment of their obligation to pay alimony to their children, also not in the way that they pay from it taxes. This part of their income belongs to the children. The part can be added to parents after the legal order not, but must the children.
  • Family distribution of burdens II (E 99, 216) - equalization of families and not-conjugal partnerships regarding care of children costs
  • Unconstitutionality of konfiskatorischen deliveries, in particular wealth tax (E 93, 121)
  • Maastricht judgement (E 89, 155)
  • Euro-decision (E 97, 350)
  • Financial condition: Decisions to the financial adjustment between federation and countries: Financial adjustment II (E 86, 118) and financial adjustment III (E 101, 158); Unconstitutionality "„of the energy tax on coal "“(E 91, 186)
  • Excessive mandates II (E 95, 335): The court rejected standard control, which reprimanded excessive mandates with elections to the Bundestag and thus substantial inequalities with the weight of votes by Patt. Kirchhof belonged to the parliamentary group in the court, which confirmed the excessive mandates and the existing choice system.

Also after its separating from the office the influence of its working is recognizable:

  • Speculation expensive judgement: The court explains parts of the income tax act for futile, the profits from sale with securities loads, as long as a structural execution deficit exists and only honest taxpayers are loaded (E 110, 94).

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