Ottmar Bühler
Ottmar Bühler | |
---|---|
Born | 12 August 1884 Tax Law |
Spouse | Maria Michels Bühler (1896–1990) |
Children | Winfried Bühler (1929–2010) |
Ottmar Bühler (12 August 1884 – 27 May 1965) was a German Law professor specialising in tax law.[1][2]
Life
Ottmar Bühler was born in Zürich. His father was a professor of Forestry at Tübingen.[3] Despite his being born in Switzerland, Bühler's father had been born in Württemberg, and it was in Tübingen that he grew up and attended school (Gymnasium).[4] His subsequent period as a student of Jurisprudence took in Tübingen, Munich and Berlin.[2] He undertook his "Referendariat" (practical training) between 1908 and 1911,[4] and then received his doctorate in 1911 for work on the nineteenth century evolution of civil law jurisdiction with regard to the administration of the law in Württemberg.[5] Two years later, in 1913, he gained his habilitation (higher academic qualification) from the University of Breslau (as Wrocław was then known). His dissertation was entitled (applying a loose translation), "Subjective public law and its protection in the administrative jurisdiction"[6] He also received his "public law" teaching certificate at this time.[2]
On 16 January 1920 Ottmar Bühler was appointed to an extraordinary professorship in public law at the
Bühler now developed tax law as an academic discipline in its own right within the university's Public Law faculty, naming the sub-department "Tax Law Seminar section" ("Seminar für Steuerrecht"). It was only in 1934 that this became the university "Tax Law Institute" - a first for Germany. In the years ahead he concentrated almost exclusively on the study of tax law, now also taking an increasing interest in tax law issues arising internationally. In 1937 he undertook a research visit to the
In 1942 he accepted an invitation to transfer to the
After the combined relaunch of the US, UK and French occupation zones as the
Bühler retired from
After his retirement in Cologne he moved to
Personal
Ottmar Bühler married Maria Michels Bühler (1896 - 1990).[8] Winfried Bühler (1929 - 2010), their son, became a professor of classical philology.[9]
References
- ^ a b c d e f "Prof. Dr. Ottmar Bühler". Regionales Rechenzentrum (RRZK), Universität zu Köln. 7 March 2017. Retrieved 3 November 2017.
- ^ a b c d e f g h i "Prof. Dr. Ottmar Bühler (Institutsdirektor von 1934 bis 1942)". Rechtswissenschaftliche Fakultät der Westfälischen Wilhelms-Universität Münster, Universität Münster. Retrieved 3 November 2017.
- ^ a b "Ottmar Bühler deutscher Jurist; Prof.; Dr. jur". Internationales Biographisches Archiv. Munzinger-Archiv GmbH, Ravensburg. Retrieved 3 November 2017.
- ^ a b c d e f g Henrik Eberle (2 March 2017). "Ottmar Bühler". Archiv der Martin-Luther-Universität Halle-Wittenberg. Retrieved 3 November 2017.
- ^ Ottmar Bühler (1911). Die Zuständigkeit der Zivilgerichte gegenüber der Verwaltung im württembergischen Recht und ihre Entwicklung seit Anfang des 19. Jahrhunderts. Vol. Tübinger Staatswissenschaftliche Abhandlungen Heft 16. Verlag F. Enke.
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ignored (help) - ^ "Die subjektiven öffentlichen Rechte und ihr Schutz in der Verwaltungsrechtsprechung"
- ^ "Ottmar-Bühler-Preis". Institut für Betriebswirtschaftliche Steuerlehre, Ludwig-Maximilians-Universität München. Archived from the original on 12 September 2012. Retrieved 4 November 2017.
- ^ BobB (13 November 2012). "Dr Ottmar Bühler". Find A Grave. Retrieved 4 November 2017.
- ^ Ernst Vogt [in German]. "Winfried Bühler 11.6.1929 – 14.2.2010" (PDF). Nachrufe - Auszug aus Jahrbuch 2010. Bayerische Akademie der Wissenschaften, München. Retrieved 4 November 2017.