Publications
Mr Christian Heinz, LL.M. completed his studies as a Diplom-Finanzwirt (FH) in 2018. From 2018 to 2021, he completed his “Master of Laws (LL.M.)” degree in Düsseldorf.
In 2022, Mr Heinz successfully passed the tax consultant exam and was subsequently appointed as a tax consultant by the Düsseldorf Chamber of Tax Consultants. After several years of professional experience in a medium-sized auditing and tax consulting firm, Mr Heinz has been working for LOHR + COMPANY GmbH since 2023.
Mr Heinz specialises in the areas of taxation of partnerships and corporations, international tax law and procedural tax law.
Essays
- Revocation of the authorisation of actual taxation due to abuse – input VAT deduction entitlement of the recipient
Discussion of the BFH judgement of 12.7.2023 – XI R 5/21
Casper/Heinz, NWB 8/2024, p. 526 ff.