معرفی
Rainer Wernsmann is a W3 Professor at the Chair of Constitutional and Administrative Law, especially Financial and Tax Law at the Faculty of Law, University of Passau. He holds a venia legendi for Public Law, Tax Law, and European Law since 2003.
- Appointed to University of Passau (2006)
- Vice Dean (2010-2012), Dean (2012-2014)
- Vice President (2014-2017)
- Rejected offers from Universities of Cologne, Potsdam, and Trier
Research Interests focus on constitutional dimensions of taxation, administrative discretion in tax systems, cross-border tax coordination in EU law, and fiscal federalism. His work systematically integrates public law principles into tax design and examines constitutional constraints on legislative fiscal choices.
Publications since 1999 demonstrate expertise in tax law doctrines, administrative procedure, and constitutional finance. Key trends include analyzing AO (General Tax Law) provisions, EU law harmonization challenges, and constitutional limits on state subsidies and local taxes.
Scientific Awards:
- Habilitation scholarship from German Research Foundation (2001-2003)
Doctoral Supervision includes completed works on topics like Losses in Tax Law (Thiemann, 2015), Certainty in Tax Law (Jehke, 2004), and Private Sales Transactions (Dechant, 2005). His secretariat coordinates appointments and doctoral admissions.
