Guidelines for the awarding of the science and research prize

Pursuant to Section 2 (3) (c) of the Articles of Association, the General Meeting on May 31, 2018 adopted the following guidelines for the allocation of funds for the award of the Science and Research Prize:

  • 1. The purpose of the Science and Research Award is to promote knowledge and young academics at the interface of insolvency law and tax law. It is to be awarded once a year, if possible.
  • 2. The academic and research award is intended for particularly challenging doctoral theses that deal with the interlinking of insolvency law and tax law.
  • 3. The Science and Research Award is granted on a voluntary basis. There is no entitlement to the award.
  • 4. Until further notice, the Science and Research Award consists of a one-time grant in the amount of EUR 2,500.00.
  • 5. The application for the Science and Research Award must be submitted via the respective research director - not by the doctoral student himself - by the end of January of a year for a doctoral thesis. It can only be submitted for a doctoral thesis whose procedure has not been completed for more than one year at the time of receipt of the application. The application must be accompanied by the doctoral thesis, the expert reports on the doctoral thesis, the doctoral certificate and a curriculum vitae in tabular form of the doctoral candidate.
  • 6. The decision on the application shall be made by the end of April of the year in which the application has been submitted. The Science and Research Award is to be presented at the next annual meeting with the presentation of a certificate.
  • 7. An expert panel consisting of three members to be elected by the General Assembly for a period of three years decides on the application for the Science and Research Award. The members of the expert panel must be members of the Hamburg Circle.
  • 8. The expert panel makes its decisions unanimously at its own discretion. The decisions do not require any justification to the applicant.
  • 9. The General Assembly may deviate from all regulations provided for in the guidelines and may amend, supplement or repeal the guidelines at any time.

Preisträger

  • Dr. Tina Kießling, Einkommensbesteuerung in der insolventen Personengesellschaft, 2018.

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