Dr. Dr. Bernd Josef Fehn

Dr. Dr. Bernd Josef Fehn

Tax Accountant

Attorney-at-law

Certified Defense Lawyer in Fiscal Offense Law
(DSV e.V.)

Certified Defense Lawyer in Business Criminal Law (white collar crime)
(DSV e.V.)

Lecturing in Police and Regulatory Law and Administrative Law Enforcement

Scientific Author

"The goal of law is peace; the means thereto is struggle." (von Jhering)

fehn-legal.de-dr.-dr.-bernd-josef-fehn-ra-rechtsanwalt-fehn-legal.de.jpg

„He will win who knows when to fight and when not to fight."
(Sunzi - engl.: Giles)

Current professional activities

  • First admission as an attorney-at-law 2016
  • First admission as a tax accountant 2017
  • Interest emphasis: consulting and safeguarding of interests in tax law, public and administrative law (especially in health administrative law, police and regulatory law), fiscal offense law, criminal business law, medical criminal law
  • Scientific author

Previous professional activities

  • Assistant at the law faculty of the University of Cologne in several functions 1982 - 1990
  • Assistant at Boden, Oppenhoff & Schneider and Retzlik & Harbeke law firms 1984 - 1986
  • Senior executive in the Federal Financial Administration 1988 - 20
  • Detachment as a Judge at the Higher Financial Court of Baden-Wuerttemberg 2002

Education

  • Law studies at the University of Cologne 1979 - 1984
    with special training in
    • public administration law
    • fiscal law
      (degrees: First State Examination in Law, Diploma/J.D.)
  • Legal clerkship at the Higher Regional Courts of Cologne and Hamm/Westfalia
    (degree: Second State Examination in Law/Assessor) 1985 - 1988
  • Doctoral studies at the law faculty of the University of Cologne 1984 - 1987
    (degree: doctor iuris utriusque/Ph.D.)
  • Doctoral studies at the health faculty of the University of Witten/Herdecke 2015 - 2018
    (degree: doctor rerum medicinalium/Ph.D.)

Volunteer work

  • Headman of a civil protection squad at the Voluntary Fire Brigade Cologne
    1979 - 1989
  • Staffer of the Journal of Customs and Excise Duties (ZfZ, Stollfuss press)
    1992 - 2006
  • Assessor at the Senate for Federal Disciplinary Law Affairs of the Higher Administrative Law Court of North Rhine - Westfalia
    2006 - 2010
  • Regular member of the Main Staff Council at the Federal Ministry of Finance
    2008 - 2013
  • Honorary Judge at the Social Court Cologne
    2012 - 2017

Memberships

Scientific publications (selection)

Specialist books on law (selection)

  • Fehn, The Principle of Restraints in Environmental Law: Constitutional Fundamentals, Configuration in Administrative and Procedural Law,
    1987, Peter Lang press
  • Fehn, Fighting against Contraband Trade of Narcotics by German Customs Investigation Service and the European Single Market especially considering the Administrative Position and Tasks of the Customs Criminal Institute,
    1991, Peter Lang press
  • Zepf (ed.), Clearance of the Customs Value, loose-leaf edition,
    1992 ff., R. v. Decker press
  • Achenbach/Wannemacher (ed.), Advisory Compendium on Fiscal Offense Law and Criminal Business Law, loose-leaf edition,
    1997 ff., NWB press
  • Brodesser/Fehn/Franosch/Wirth, Redemption and Reparation of the Consequences of World War II,
    2000, C. H. Beck press
  • Doehring/Fehn/Hockerts, Blame and Atonement of the Century,
    2001, Olzog press
  • Hohmann/John (ed.), Export Law,
    2002, C. H. Beck press
  • Fehn/Wamers (ed.), Customs Investigation Service Act,
    2003, Nomos press
  • K. Fehn/Selen (ed.), Law Advisory Compendium on Fire and Rescue Service,
    2nd edition 2003, Stumpf & Kossendey press
  • Fehn/Wamers, The German Federal Law: Customs Investigation Service Act,
    2003, Nomos press
  • Achenbach/Ransiek (ed.), Advisory Compendium on Criminal Business Law,
    2004, C. F. Mueller press
  • Fehn (ed.), Control of Unreported Employment Act,
    2005, Nomos press
  • Fehn, Control of Unreported Employment,
    2006, Bundesanzeiger press
  • Wamers/Fehn (ed.), Advisory Compendium on Customs Investigation,
    2006, Dr. Otto Schmidt press
  • Berwanger/Fehn/Lenz/Wamers, The German Federal Law: Control of Unreported Employment Act,
    2006, Nomos press
  • Achenbach/Ransiek (ed.), Advisory Compendium on Criminal Business Law,
    2nd edition 2008, C. F. Mueller press
  • Fehn, Risks of Infection by Allografts and Xenografts after an Application in the Oral and Maxillofacial Area? — Consequences for the Informed Consent? — (Goettingen International Publisher's Series MEDICINE No. 3)
    2019, Cuvillier press
  • Trappe (ed.), Administration – Ethics – Human Rights,
    in progress,
    Springer press
  • Widmaier/Mueller/Schlothauer (ed.), Munich Lawyer’s Advisory Compendium on Criminal Defense,
    3rd edition, in progress, C. H. Beck press
  • K. Fehn/Sarangi/B. J. Fehn (ed.), Law Advisory Compendium for the Fire Department, Ambulance and Emergency Services,

    4th edition in preparation, Stumpf & Kossendey press

Specialist journals on law and medicine (selection)

  • Legal Protection of the Rejected Applicant with regard to Civil Service Law (together with Wolfgang Opfergelt), Jura 1985, 639-646
  • The Right of the Defendant to Freedom of Testimony of the Civil Servant Witness, JuS 1985,80
  • The Political Judge, ZRP 1985, 207-208
  • The Practical Case: Price Competition for Bread Rolls (together with Wolfgang Opfergelt), VR 1986, 88-91
  • Difficulties of Municipalities in determining Contributable Expenses in the Context of Sewerage Measures, VR 1986, 415-419
  • Review: Schandau/Drees, The Hunting Act of North Rhine-Westphalia, DST 1987, 143
  • Review: Roloff/Wild, Public Budgets with regard to Environmental Protection, DST 1987, 199
  • Review: Geuenich, The Creation of Residential Land through Land Consolidation, DST 1987, 200
  • Review: Cupei, Environmental Impact Assessment (UVP), DST 1987, 253
  • Review: Krautter et al, Our Homeland and the Environment, DST 1987, 363
  • Conflicts of Fundamental Rights in Practice, JA 1987, 12-16
  • The Practical Case: The Political School Board:, VR 1987, 23-25
  • Organizational Constitutional Concerns regarding the Act on Precautionary Protection of the Population against Radiation Exposure (StrVG) from the Perspective of State Administrations, VR 1987, 153-154
  • Blockage of Sewer Connections by Tree Roots (Supreme Court [BGH] of March 7, 1986), VR 1987, 167
  • Contaminated Sites and Liability – the Resurgence of General Regulatory Law, VR 1987, 267-271
  • The Isolated Challenge of Contesting Injunctions, DÖV 1988, 202-211
  • Human Dignity of the Illegitimate Child in the Conflict between Maintenance and Tort law (Supreme Court [BGH], NJW 1986, 2043), JuS 1988, 602-605
  • Municipal Allowances for Parliamentary Parties (Regional Administrative Court [VG] of Gelsenkirchen of February 13, 1987), StGR 1988, 129-132 (cited by Higher Administrative Court [OVG] of NRW, OVGE Muenster/Lueneburg 49, 8-17 = NVwZ-RR 2003, 59-61 = NWVBl 2002, 384-388; NVwZ-RR 1993, 266-267 = NWVBl 1992, 167; NVwZ-RR 1993, 263; NWVBl 1992, 395-396 = DVBl 1993, 212-213 = DÖV 1993, 207-208; OVGE Muenster/Lueneburg 42, 93-104 = NVwZ-RR 1991, 35-38 = NWVBl 1990, 344-347 = DVBl 1991, 495-498; NWVBl 1990, 296-299 = DÖV 1990, 979-981)
  • The Course of the Annual Term under §§ 48 IV 1, 49 II 2 of the Administrative Procedure Act (VwVfG) in the Case of Revocation of Decisions to Grant Subsidies under § 44a BHO, VR 1988, 123-126
  • Towing after Parking Time is Exceeded, VR 1988, 167-170 (expert opinion)
  • Cancellation of Municipal Subsidies to Political Parties as a Means of Securing the Constitution, VR 1988, 205-206
  • The Practical Case: Good Advice is Expensive, VR 1988, 396-399
  • Protection Confidential Information and Justiciability, ZRP 1988, 302
  • Discussion regarding Proper Agriculture and Forestry, VR 1989, 84-85
  • Duty of Presentation and Customs Offence Law (Higher Regional Court [OLG] Stuttgart, ZfZ 1988, 184), ZfZ 1989, 60-61
  • Customs Administration and Environmental Protection, ZfZ 1989, 330-332
  • On the Importation of Narcotics by Mail, ZfZ 1989, 348-349
  • Collective Information Requests to Banks with regard to Non-Banking Transactions, ZfZ 1989, 381-382
  • Misapprehensions with regard to Tax Evasion under § 370 Section 1 No. 1 second alternative Tax Code (AO)? ZfZ 1990, 92-93 E
  • Ear Jewelry and Work Clothing (Federal Administrative Court [BVerwG] of January 25, 1990), ZfZ 1990, 269-271
  • Revisitation of the Assumption of the Obligation to Present the Goods by the Consignee (reply to Schlamelcher, ZfZ 1989, 354), ZfZ 1991, 39-40
  • Customs Investigation's Responsibility for Investigating Drug Smuggling after Realisation of the Internal Market, ZfZ 1991, 104-106
  • Review: Witte/Wolffgang, Textbook on Customs Law, Stbg 1992, 70
  • On the Structure of Statement of Facts pursuant to § 370 Section 1 Tax Code (AO), Stbg 1992, 88-89
  • Double Alimentation of a Customs Officer (Bavarian Administrative Court [BayVGH] of November 13, 1991), ZfZ 1993, 91-92
  • Constitutional Rights versus Constitutional Rights - The Problem of Conflicts of Fundamental Rights on the Basis of Cases (together with Karsten Fehn), VR 1994, 413-420
  • Revision and Non-Admission of Appeals in Tax Court Proceedings (together with Karsten Fehn), ZfZ 1995, 98-108
  • News on the Statement of Facts pursuant to § 20 War Weapons Control Act (KWKG) (Higher Regional Court [OLG] Stuttgart NStZ-RR 1998, 63), AW-Prax 1997, 278-280
  • Revisitation on the Statement of Facts pursuant to § 20 War Weapons Control Act (KWKG) (Higher Regional Court [OLG] Stuttgart NStZ-RR 1998, 63), AW-Prax 1997, 385-386
  • Yugoslavia Embargo Violations are Punishable! AW-Prax 1997, 412-415
  • The Constitutional Admissibility of Blue Helmet Missions of the German Armed Forces (together with Karsten Fehn), Jura 1997, 621-624
  • Crediting of a Pension from an Approved Secondary Activity against the Pension under Civil Service Law (Federal Administrative Court [BVerwG] of January 28, 1993), VR 1997, 73-77 (with Karsten Fehn)
  • Conversion and Foreign Trade, ZfZ 1997, 285-286
  • Unauthorised Imports of Radioactive Materials and Customs Investigation, ZfZ 1998, 70-71
  • Review: Bieneck, Handbook on Foreign Trade Law with War Weapons Control Act, ZfZ 1998, 251-252
  • Limitations of Road Customs and Opening Hours, ZfZ 2000, 141
  • Rectification in the context of Outward Processing (together with Volker Mueller), AW-Prax 2000, 141-143
  • Enumeration Principle and Kit Theory with regard to War Weapons Control Act, ZfZ 2000, 333-335
  • Review: Bermbach, Community Control for Dual-Use of Goods, ZfZ 2001, 107-108
  • Review: Schwarze, EU Commentary, ZfZ 2001, 108
  • Review: Geiger, Treaty on the European Union and the Treaty establishing the European Community, ZfZ 2001, 144
  • Review: Brüssow/Gatzweiler/Krekeler/Mehle, The Practice of Criminal Defence, ZfZ 2001, 251
  • Review: Karlsruhe Commentary on the Administrative Offences Act, ZfZ 2001, 287
  • Review: Wabnitz/Janovsky, Compendium on Fiscal Offense Law and Criminal Business Law, ZfZ 2001, 359-360
  • Review: Jarass/Pieroth, Commentary on the Constitution, ZfZ 2002, 216
  • Review: Flore/Dörn/Gillmeister, Tax Investigation and Criminal Tax Proceedings, ZfZ 2002, 252
  • Associates of the Customs Investigation, Kriminalistik 2003, 751-755
  • Employee Postings – Income Tax Aspects of a Globalised and Internationalised World of Professionals, BB-Special 3/2004, 7-11
  • The Customs Investigation Service Act, Kriminalistik 2004, 110-115
  • The Unconstitutionality of Preventive Surveillance under §§ 39 et seqq. of the Foreign Trade and Payments Act (AWG) (Federal Constitutional Court [BVerfG] of March 3, 2004), Kriminalistik 2004, 252-254 (part 1) and Kriminalistik 2004, 329-331 (part 2)
  • Financial Control of Clandestine Employment, Kriminalistik 2004, 409-414
  • Limits of Police Powers with regard to Financial Control of Clandestine Employment, Kriminalistik 2004, 559-560
  • War Weapons Offences, Kriminalistik 2004, 635-642
  • Law concerning Foreigners and the Fight against Terrorism, Kriminalistik 2004, 709-711
  • Combating Undeclared Work and Social Data Protection, Kriminalistik 2004, 787-789 and Kriminalistik 2005, 174
  • The Amendment of the Act to Combat Clandestine Employment, ZfZ 2004, 218-224
  • How Can the Act to Combat Clandestine Employment Be Improved? ZfZ 2005, 218-223
  • Border Police and General Police Emergency Jurisdiction and Customs Jurisdiction of the Financial Control of Clandestine Employment? ZfZ 2005, 362-370
  • The Public Prosecutor's Right to Withhold Information and Ministerial Rights to Issue Instructions, Kriminalistik 2005, 742-744
  • Tax Rules for the Financial Control of Clandestine Employment, AO-StB 2006, 181-184
  • Claims for Information by the Financial Control of Clandestine Employment in the case of Anonymous Advertising in the Media, AfP 2006, 431-433
  • Preventive Observations, Visual and Image Recordings by the Financial Control of Clandestine Employment? Kriminalistik 2006, 475-478
  • Public Relations in Criminal Proceedings (together with Heinz Michael Horst), AfP 2007, 13-17
  • On the Investigative Powers of the Financial Investigation Office for Clandestine Employment, Kriminalistik 2007, 113-118
  • Binding Effect of the Certificate of Posting with regard to Criminal Law (ECJ [EuGH] of January 26, 2006 and Supreme Court [BGH] of October 24, 2006), Kriminalistik 2007, 777-781
  • Acoustic Surveillance of Living Space (BVerfG of 11 May 2007), Kriminalistik 2008, 251-255
  • Revocation of a Decision of Suspended Sentence due to Newly Emerged Circumstances within the Meaning of § 116 Section 4 No. 3 of the Code of Criminal Procedure (Federal Constitutional Court [BVerfG] of August 15, 2007), Kriminalistik 2008, 257-260
  • Reality TV and the Right of an Accused Person to One’s Own Picture, Kriminalistik 2008, 383-385
  • Legal, Non-Perceived, Investigative Competencies of the Financial Control of Clandestine Employment, Kriminalistik 2008, 444-447
  • Persons Cleared for Access to Confidential Information and Searches (Federal Constitutional Court [BVerfG] of January 21, 2008), Kriminalistik 2008, 626-628
  • (War) Weapons and (Joint) Perpetration – Acquisition in the sense of (War) Weapons Law (Supreme Court [BGH] of August 6, 2007), Kriminalistik 2008, 677-678
  • Pension Cuts due to the Service Law Reorganisation Act (Higher Administrative Law Court [OVG] Saxony-Anhalt of July 1, 2009), BP-Deutsche Polizei (BP-German Police) 10/2009, 4
  • Staff Council Activities and Income Tax Law (Federal Administrative Court [BVerwG] of June 25, 2009), BP-Deutsche Polizei (BP-German Police) 12/2009, 8
  • Constitutional Interpretation of § 17 Section 2 of the Trades and Crafts Code (Federal Constitutional Court [BVerfG] of March 15, 2007), Kriminalistik 2009, 173-175
  • Transfer and Trustful Cooperation (Federal Administrative Court [BVerwG] of November 11, 2009), BP-Deutsche Polizei (BP-German Police) 2/2010, 7
  • Service for Tick Bite Accidents (Federal Administrative Court [BVerwG] of February 25, 2010), BP-Deutsche Polizei (BP-German Police) 5/2010, 6
  • No more Fixed Amounts on Grants for Pharmaceuticals? (Regional Adminstrative Court [VG] Koblenz of August 24, 2010), BP-Deutsche Polizei (BP-German Police) 6/2010, 6
  • Discrimination against Part-Time Employees with regard to Pensions (BVerwG of 25 March 2010), BP-Deutsche Polizei (BP-German Police) 11/2010, 4
  • Reduction of Christmas Bonus, BP-Deutsche Polizei (BP-German Police) 12/2010, 6-7
  • Regular Weekly Working Hours and Equal Treatment of Disabled Persons (Federal Administrative Court [BVerwG] of July 29, 2010), BP-Deutsche Polizei (BP-German Police) 12/2010, 7-8
  • Guard Dog Pelt for Income Tax Purposes (Federal Fiscal Court [BFH], DB 2010, 2201 = StBW 2010, 914 = StEd 2010, 659), BP-Deutsche Polizei (BP-German Police) 1/2011, 6-7
  • Target Agreement and Co-Determination Procedure (Higher Administrative Court [OVG] Rhineland-Palatinate of January 18, 2011), BP-Deutsche Polizei (BP-German Police) 3/2011, 7-8
  • Fixed Maximum Amount on Grants for Medical Expenses? (Administrative Court [VG] Koblenz of February 2, 2011), BP-Deutsche Polizei (BP-German Police) 6/2011, 7
  • Dismissal of a Customs Secretary (for Inspection) at Frankfurt Airport Overturned ... (Hessian Higher Administrative Court [HessVGH] of June 8, 2011), BP-Deutsche Polizei (BP-German Police) 8/2011, 7
  • On the Compulsory Treatment of Immobile Persons under Care (Federal Constitutional Court [BVerfG] of July 26, 2016), ZMGR 2016, 396-407
  • Requirements for a Health Care Proxy (Supreme Court [BGH] of July 6, 2016), GesR 2017, 199-202
  • Criminal Liability of a "Medically Assisted" Suicide (Higher Regional Court [OLG] Hamburg of June 8, 2016)? GesR 2017, 247-248
  • Allografts and Patient Information - Protection for Patients and Practitioners (together with Korbinian Benz, Benno Buchbinder, Frank Peter Strietzel and Jochen Jackowski). Quintessenz Zahnmedizin (Quintessence Dental Medicine) 2019, 924-931
  • Covid-19 and the Principle of Proportionality, in press
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