In memory of Albert Hensel (1895–1933), an important pioneer of modern German tax law, the German Society of Tax Lawyers (Deutsche Steuerjuristische Gesellschaft e.V.) has been awarding the Albert Hensel Prize annually since 1981 to young academics whose works further the jurisprudential study of tax law.
In his doctoral thesis, Jonathan Schindler deals with the interconnections between anti-money laundering and taxation procedures. Schindler’s central question is ‘Is the use of money laundering law for tax purposes compatible with the fundamental rights of those affected?’
In her laudation, Professor Dr Tina Ehrke-Rabel, member of the DStjG’s academic advisory board, praised the work as an outstanding academic achievement in the field of tax law. Agreeing with the judgement of doctoral supervisor Prof. Dr. Dr. h. c. Wolfgang Schön she states that: ‘This dissertation impresses with the breadth of the legal-political and legal-statistical foundation, the diversity of the legal areas analysed in depth and finally the stringency of the argumentation.’
The spectrum of the always expertly prepared topics and issues ranged from national and international money laundering law and tax procedural law to substantive criminal law and constitutional and European law.
Jonathan Schindler came to the Institute in 2012 as a student assistant and completed his doctorate in the Department of Corporate and Tax Law from 2017 to 2020. He then went on to complete his legal clerkship at the Higher Regional Court of Munich.