Hans Nawiasky's views on tax law and tax-law relations

Marek Kalinowski
2019 Studia Iuridica Toruniensia  
Introductory notes Hans Nawiasky is first of all known as a representative of the theory of state and law and constitutional law 1 . His works on the general theory of the state and law are still being published and 1 Born in Graz in Austria in 1880, Hans Nawiasky was a professor whose scientific interests were very broad and included theory of law, constitutional law, administrative law, and financial law. He obtained a PhD in law in 1903 at the University of Vienna for the work titled Die
more » ... work titled Die Frauen im österreichischen Staatsdienst. After obtaining the degree of a habilitated doctor for the dissertation Deutsches und österreichisches Postrecht, in 1910 he began his work at the University of Vienna, where he dealt with the institutions of administrative law. In 1919 he was employed at the University of Munich as a professor of constitutional law which entailed the duty to conduct lectures on administrative and financial law. As a result he changed his scientific interests and began research on constitutional law and federalism. During this period, he published a work entitled Der Bundesstaat als Rechtsbegriff, which inaugurated his research aimed at the development of the theory of the state. At that time, his works devoted to tax law were also created. Moreover, Hans Nawiasky was active outside the University. In 1929 he became the head of the newly founded Instituts für Reichs-und Landesstaats-und Verwaltungsrecht. He was also one of the main advisors on constitutional matters of the government of Bavaria. In 1933 he became a victim of anti-Semitic speeches, as a result of which he emigrated to Switzerland, where he undertook research at the St. Gal-DATA WPŁYWU: 11 stycznia 2018 r. DATA AKCEPTACJI: 24 lutego 2018 r.
doi:10.12775/sit.2018.006 fatcat:z3lrzhalpbe3hm7mbmqjnghh7m