In 2019, „c·k·s·s Carlé – Korn – Stahl – Strahl for the first time offered the annual “„c·k·s·s – Dissertation Award”. This is awarded to exceptional dissertations in the entire field of tax law. The dissertation prize consists of € 2,500 as well as an annual subscription to the journal “kösdi – Kölner Steuerdialog” and is awarded in cooperation with the tax law chairs of Prof. Dr. Matthias Valta (University of Düsseldorf, www.jura.hhu.de/dozenten/valta.html) and Prof. Dr. Simon Kempny (University of Bielefeld; www.jura.uni-bielefeld.de/lehrstuehle/kempny/start).
Application
Applications are accepted from doctoral students at all German universities who are working on tax law issues – whether in the field of tax law or business taxation. The prize winner is honored in November of each year at the “Trainingstagung” event organized by the journal “kösdi – Kölner Steuerdialog” in Cologne.
c·k·s·s Carlé · Korn · Stahl · Strahl (www.ckss.de) has been working exclusively in the field of tax law and related areas of law since it was founded in 1962 by Prof. Dr. Günther Felix. With the dissertation award, the firm would like to promote young talent working in the field of tax law.
The topic of the submitted dissertation should be relevant to practice and academically appealing. Applications are accepted for theses that have been completed and evaluated by first and second reviewers at the time of application. To be considered, the thesis must have received an overall grade of “magna cum laude” or better.
Please send us your dissertation together with the first and second evaluations as well as a curriculum vitae in electronic form by 30.6. of the year using the form below or to the following e-mail address: .
If electronic transmission is not possible, please send us two copies of your dissertation and the first and second opinion as well as a curriculum vitae in electronic form by 30.6. of the year via the following form or to the following address:
c·k·s·s Carlé · Korn · Stahl · Strahl
Partnerschaft mbB Rechtsanwälte, Steuerberater
Herrn Dr. Martin Strahl
im kösdi Haus
Aachener Straße 1005
50858 Köln
Dissertation Award 2023
Previous award winners
2022
The c·k·s·s dissertation prize for 2022 was awarded to Herrn Dr. Maximilian Benke for his thesis “Bilanzierungskonkurrenzen bei mehrstöckigen Personengesellschaften”, which was written at the University of Freiburg under Professor Wolfgang Kessler (second examiner: Professor Guido Förster) and has just been published by TaxAcademy.
The award was presented at the 68th training conference of the Arbeitskreis für Steuerrecht GmbH on November 19, 2022, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable pandemic-related requirements.
2022
The c·k·s·s dissertation prize for 2022 was awarded to Herrn Dr. Maximilian Benke for his thesis “Bilanzierungskonkurrenzen bei mehrstöckigen Personengesellschaften”, which was written at the University of Freiburg under Professor Wolfgang Kessler (second examiner: Professor Guido Förster) and has just been published by TaxAcademy.
The award was presented at the 68th training conference of the Arbeitskreis für Steuerrecht GmbH on November 19, 2022, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable pandemic-related requirements.
2021
The c·k·s·s dissertation prize for 2021 was awarded to Herrn Dr. Lukas Piroth for his thesis “Die umsatzsteuerliche Organschaft in Krise und Insolvenz” (The fiscal unity in crisis and insolvency), which was written at the University of Bonn under Professor Brinkmann (second examiner: Professor Hüttemann) and has just been published by RWS-Verlag.
The award was presented at the 67th training conference of the Arbeitskreis für Steuerrecht GmbH on November 13, 2021, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable pandemic-related requirements.
2021
The c·k·s·s dissertation prize for 2021 was awarded to Herrn Dr. Lukas Piroth for his thesis “Die umsatzsteuerliche Organschaft in Krise und Insolvenz” (The fiscal unity in crisis and insolvency), which was written at the University of Bonn under Professor Brinkmann (second examiner: Professor Hüttemann) and has just been published by RWS-Verlag.
The award was presented at the 67th training conference of the Arbeitskreis für Steuerrecht GmbH on November 13, 2021, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable pandemic-related requirements.
2020
The c·k·s·s-dissertation prize for 2020 was awarded to Dr. Felix Werthebach for his work ” Sonderbetriebsvermögen im Rahmen unternehmerischer Dispositionen über Sachgesamtheiten” (special business assets in the context of entrepreneurial dispositions of tangible assets), just published by Springer Gabler, which was written at Heinrich-Heine-University Düsseldorf (chair of Prof. Dr. Guido Förster).
The award was presented at the 66th Training Conference of the Arbeitskreis für Steuerrecht GmbH (Working Group for Tax Law) on November 21, 2020, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable corona pandemic requirements.
2020
The c·k·s·s-dissertation prize for 2020 was awarded to Dr. Felix Werthebach for his work ” Sonderbetriebsvermögen im Rahmen unternehmerischer Dispositionen über Sachgesamtheiten” (special business assets in the context of entrepreneurial dispositions of tangible assets), just published by Springer Gabler, which was written at Heinrich-Heine-University Düsseldorf (chair of Prof. Dr. Guido Förster).
The award was presented at the 66th Training Conference of the Arbeitskreis für Steuerrecht GmbH (Working Group for Tax Law) on November 21, 2020, by the laudator Dr. Martin Strahl at Maternushaus, Cologne, in accordance with the applicable corona pandemic requirements.
2019
The c·k·s·s-dissertation prize for 2019 was awarded to Dr. Andreas Heinen for his thesis “Die Ausübung von steuerlichen Wahl- und Antragsrechten.” written at the University of Bonn (Institute for Tax Law, Chair Prof. Dr. Rainer Hüttemann).
The award was presented at the 65th Training Conference of the Arbeitskreis für Steuerrecht GmbH on November 23, 2019 by the laudator Dr. Martin Strahl at Maternushaus, Cologne.
2019
The c·k·s·s-dissertation prize for 2019 was awarded to Dr. Andreas Heinen for his thesis “Die Ausübung von steuerlichen Wahl- und Antragsrechten.” written at the University of Bonn (Institute for Tax Law, Chair Prof. Dr. Rainer Hüttemann).
The award was presented at the 65th Training Conference of the Arbeitskreis für Steuerrecht GmbH on November 23, 2019 by the laudator Dr. Martin Strahl at Maternushaus, Cologne.