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Dr. Dr. Bernd Josef Fehn

Dr. Dr. Bernd Josef Fehn

“THE GOAL OF THE RIGHT IS PEACE, THE MEANS TO THAT END IS STRUGGLE.”

(JHERING)

 

“HE WILL WIN WHO KNOWS WHEN TO FIGHT AND WHEN NOT TO FIGHT.”

(SUNZI)

bj.fehn@fehn-legal.de

LAWYER

TAX ADVISOR

Tax Compliance Officer (C.H. Beck)

Ambulatory Healthcare Consultant (CCI)*

CERTIFIED DEFENSE ATTORNEY FOR CRIMINAL TAX LAW (DSV E.V.)

CERTIFIED DEFENSE ATTORNEY FOR COMMERCIAL CRIMINAL LAW (DSV E.V.)

* Specialist consultant in outpatient healthcare (IHK)

LECTURER AND ASSOCIATED MEMBER OF THE INSTITUTE FOR HISTORY AND ETHICS OF POLICE AND PUBLIC ADMINISTRATION (IGE) AND THE INSTITUTE FOR POLICE AND CRIMINAL SCIENCES (IPK) OF THE UNIVERSITY OF POLICE AND PUBLIC ADMINISTRATION OF THE STATE OF NORTH RHINE-WESTPHALIA (HSPV NRW)

APPOINTED MEMBER OF TAX & LEGAL EXCELLENCE (TLE)

Vita

CURRENT ACTIVITIES

First admission as LAWYER in 2016, first appointment as TAX ADVISOR in 2017

Foundation of FEHN LEGAL GBR 2021, registration as PartG mbB 2022, MANAGING PARTNER, main interests: Criminal defense, consulting, representation, expert witness and author activities in medical, tax and commercial criminal law, tax law of health care professions and non-profit associations, foreign trade and customs law.

Scientific AUTHORITY and RESEARCH PROJECTS

FORMER ACTIVITIES

EMPLOYEE in the LEGAL SCIENCE SEMINAR, the Chair of Constitutional and Administrative Law and the Dean of the Faculty of Law of the University of Cologne 1982 to 1990

EMPLOYEE at the LAW OFFICES of Boden, Oppenhoff & Schneider and Retzlik & Harbeke from 1984 to 1986, DOCTORAND at the University of Cologne from 1984 to 1987, LAW REFEREE in the districts of the Higher Regional Courts of Cologne and Hamm from 1985 to 1988

Employment in the HIGHER SERVICE of the Federal Finance Administration from 16.05.1988 to 31.08.2015, since 01.09.2015 Government Director (retired).

Secondment as JUDGE by virtue of assignment to the Finance Court of Baden-Württemberg from 01.01. to 31.12.2002

DOCTORAND at the University of Witten/Herdecke from 2015 to 2018

EDUCATION

STUDY of law at the University of Cologne from 1979 to 1984 (degrees: First State Examination in Law/Diploma) with electives in

  • General administrative theory and special administrative law
  • General and special tax law

PROMOTION at the Faculty of Law of the University of Cologne from 1984 to 1987 (degree: Doctor iuris utriusque = Doctor of Both Rights)

LEGAL PREPARATORY SERVICE in the Higher Regional Court Districts of Cologne and Hamm from 1985 to 1988 (Degree: Second State Examination in Law/ Assessor)

DOCTORATE STUDY in Theoretical Medicine at the Faculty of Health of the University of Witten/Herdecke with final doctorate from 2015 to 2018 (degree: Doctor rerum medicinalium = Doctor of Theoretical Medicine)

Honorary activities

TRUPP leader in the extended disaster control of the city of Cologne from 1979 to 1989

PERMANENT CONTRIBUTOR of the journal for customs and excise duties of the Stollfuß Verlag (ZfZ) from 1992 to 2006

CHAIRMAN of the disciplinary panel for federal disciplinary proceedings at the Higher Administrative Court for the State of North Rhine-Westphalia from 2006 to 2010

ORDINARY MEMBER of the Main Staff Council at the Federal Ministry of Finance from 2008 to 2013

HONORARY JUDGE at the Social Court of Cologne from 2012 to 2017

Publications

REFERENCE BOOKS

BERND JOSEF FEHN/KARSTEN FEHN, CRIME SCENE WORK, SPECIAL METHODS OF SEARCHING FOR AND SECURING EVIDENCE (§ 62), IN: ECKHART MÜLLER/REINHARD SCHLOTHAUER/CHRISTOPH KNAUER (EDS.), MUNICH LAWYERS’ HANDBOOK ON CRIMINAL DEFENSE, 3RD EDITION 2022, C. H. BECK


MARKUS THIEL/BERND JOSEF FEHN, POLICE STATE AND SURVEILLANCE REPUBLIC? – WHERE IS POLICE LAW HEADING? IS POLICE ETHICS IN DANGER? –, IN: TOBIAS TRAPPE (ED.), ADMINISTRATION – ETHICS – HUMAN RIGHTS, 2021, SPRINGER FACHMEDIEN


BERND JOSEF FEHN, INFECTION RISKS OF ALLOGRAFTS AND XENOGRAFTS WHEN USED IN THE MOUTH/JAW/FACIAL AREA? – CONSEQUENCES FOR MEDICAL INFORMATION? – (GÖTTINGEN INTERNATIONAL SERIES MEDICINE VOL. 3) 2019, CUVILLIER


ANDREAS MOSBACHER/BERND JOSEF FEHN, POWERS OF INTERVENTION UNDER THE LAW TO COMBAT ILLEGAL EMPLOYMENT, IN: ALEXANDER IGNOR/ANDREAS MOSBACHER, HANDBOOK ON CRIMINAL LABOR LAW, 3RD EDITION 2016, NOMOS


BERND JOSEF FEHN/KARSTEN FEHN, OFFENCES AGAINST THE WAR WEAPONS CONTROL ACT, IN: HANS ACHENBACH/ANDREAS RANSIEK (EDS.), HANDBOOK OF WHITE COLLAR CRIMINAL LAW, 2ND EDITION 2008, C. F. MÜLLER


JÖRG BERWANGER/BERND JOSEF FEHN/JÜRGEN LENZ/PAUL WAMERS, EXPLANATIONS ON THE BLACK LABOR LAW, IN: THE GERMAN FEDERAL LAW, 2006, NOMOS


PAUL WAMERS/BERND JOSEF FEHN (EDS.), CUSTOMS INVESTIGATION MANUAL, 2006, DR. OTTO SCHMIDT


BERND JOSEF FEHN, FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, 2006, BUNDESANZEIGER


BERND JOSEF FEHN, IMPORT OF IVORY FROM AFRICA? IN: BARBARA VOIGT-RÖHRING/HANS-HELMUT RÖHRING, AFRIKAN ELEPHANTS, 2005, AVAILABLE AT HTTP://WWW.REAEV.DE


BERND JOSEF FEHN (ED.), HAND COMMENTARY ON THE BLACK LABOR LAW, 2005, NOMOS
(CITED BY BFHE 239, S. 10-15; BY FG BERLIN-BRANDENBURG, EFG 2010, S. 463-467


BERND JOSEF FEHN, OFFENCES AGAINST THE WAR WEAPONS CONTROL ACT, IN: HANS ACHENBACH/ANDREAS RANSIEK (EDS.), HANDBOOK OF WHITE COLLAR CRIMINAL LAW, 2004, C. F. MÜLLER


BERND JOSEF FEHN, EDITING OF THE SECTIONS “POLICE LAW” AND “TAX LAW”, IN: KARSTEN FEHN/SINAN SELEN, LEGAL HANDBOOK FOR FIRE AND RESCUE SERVICES, 2ND EDITION 2003, STUMPF UND KOSSENDEY


BERND JOSEF FEHN, EXPLANATIONS ON THE CUSTOMS INVESTIGATION SERVICE ACT, IN: THE GERMAN FEDERAL LAW, 2003, NOMOS


BERND JOSEF FEHN/PAUL WAMERS (EDS.), HAND COMMENTARY ON THE CUSTOMS INVESTIGATION SERVICE ACT, 2003, NOMOS


BERND JOSEF FEHN, COMMENTARIES ON REQUIREMENTS OF THE DUAL-USE REGULATION, THE FOREIGN TRADE ACT, THE CUSTOMS CODE AND THE REGULATION ON PASSIVE PROCESSING OF TEXTILES, IN: HARALD HOHMANN/KLAUS JOHN (EDS.), AUSFUHRRECHT, 2002, C. H. BECK
(CITED BY BVERFGE 110, PP. 33-76; BY BGHST 54, PP. 275-328; BY FG BADEN-WÜRTTEMBERG, EFG 2002, PP. 943-944 = ZFZ 2002, PP. 353-355


KARL DOEHRING/BERND JOSEF FEHN/HANS GÜNTER HOCKERTS, CENTURY DEBT – CENTURY ATONEMENT, 2001, OLZOG


HERMANN-JOSEF BRODESSER/BERND JOSEF FEHN/TILO FRANOSCH/WILFRIED WIRTH, REPARATION AND LIQUIDATION OF THE CONSEQUENCES OF WAR, 2000, FINAL VOLUME OF BUNDESMINISTERIUM DER FINANZEN/WALTER SCHWARZ (EDS.), RESTITUTION OF NATIONAL SOCIALIST INJUSTICE BY THE FEDERAL REPUBLIC OF GERMANY, VOLUMES I-VII, 1974-1986, C. H. BECK
(CITED BY DIETER DEISENROTH, JUDGE AT THE FEDERAL ADMINISTRATIVE COURT, COMMENT ON THE JUDGMENT OF THE 8TH SENATE OF THE FEDERAL ADMINISTRATIVE COURT OF MARCH 17, 2015, REF. NO.: 8 C 5/14, JURISPR-BVERWG 18/2015 ANM. 1; BY LG BERLIN, BECKRS 2005, 05393; BY VG GERA, 3 K 265/98.GE, 3 K 265/98; BY SG DÜSSELDORF, S 15 (8) RJ 92/97, S 15 RJ 50/98)


BERND JOSEF FEHN, OFFENCES AGAINST THE WAR WEAPONS CONTROL ACT, IN: HANS ACHENBACH/WOLFGANG WANNEMACHER (EDS.), CONSULTANT’S HANDBOOK ON TAX AND WHITE COLLAR CRIMINAL LAW, LOOSE-LEAF COLLECTION, 2ND EDITION 1999, NEUE WIRTSCHAFTSBRIEFE


BERND JOSEF FEHN, EXPLANATIONS OF THE KEYWORDS “FEDERAL PROPERTIES” AND “FEDERAL APARTMENTS”, IN: EDUARD MÄNDLE/JÜRGEN GALONSKA, HOUSING AND REAL ESTATE ENCYCLOPEDIA, 1997, HAMMONIA


KLAUS PETER MÜLLER-EISELT/BERND JOSEF FEHN, COMMENTARY ON CUSTOMS VALUATION LAW, IN: ZEPF (ED.), CUSTOMS VALUATION, LOOSE-LEAF COLLECTION, 1992 FF., R. V. DECKER’S


BERND JOSEF FEHN, COMBATING NARCOTICS SMUGGLING BY THE CUSTOMS INVESTIGATION SERVICE OF THE FEDERAL REPUBLIC OF GERMANY AND THE EUROPEAN INTERNAL MARKET WITH SPECIAL REFERENCE TO THE ADMINISTRATIVE POSITION AND TASKS OF THE CUSTOMS CRIMINAL INVESTIGATION INSTITUTE, 1991, PETER LANG


BERND JOSEF FEHN, THE ENVIRONMENTAL LAW PRINCIPLE: CONSTITUTIONAL ROOTS, ADMINISTRATIVE LAW DESIGN, PROCEDURAL LAW EMBEDDING, 1987, PETER LANG

SPECIALIST ARTICLES

KARSTEN FEHN/BERND JOSEF FEHN/JAN OLE SCHMIEDING, THE PAIN OF RECKONING OR: EMBARRASSINGLY ACCURATE MEANS EMBARRASSINGLY ACCURATE, COMMENT ON SG MUNICH OF MAY 4, 2023 – S 38 KA 180/20, DIE MKG-CHIRURGIE, MARCH 20, 2024, VOL. 17, PP. 117-119


KARSTEN FEHN/CHRISTINA HENEKA/FRANK SARANGI/BERND JOSEF FEHN/MAX HEILAND, ON THE MEDICAL INFORMATION OF NON-GERMAN-SPEAKING AND UNDERAGE PATIENTS, CME, DIE MKG-CHIRURGIE, AUGUST 18, 2023, VOL. 16, PP. 281-287


KARSTEN FEHN/CHRISTINA HENEKA/FRANK SARANGI/BERND JOSEF FEHN/MAX HEILAND, BASIC KNOWLEDGE ON MEDICAL INFORMATION IN MKG SURGERY – A PRACTITIONER UPDATE, DIE MKG-CHIRURGIE, AUGUST 16, 2023, VOL. 16, PP. 268-280


KARSTEN FEHN/BERND JOSEF FEHN, TRADE TAX RISKS IN THE OPERATION OF HUMAN AND DENTAL PRACTICES AND PROFESSIONAL PRACTICE GROUPS, DIE MKG-CHIRURGIE, APRIL 19, 2023, VOL. 16, PP. 169-172


KARSTEN FEHN/BERND JOSEF FEHN/OTTO LAGODNY, KAFKAESQUE REALITY, THOUGHTS ON A TRANSNATIONAL CASE FROM THE PERSPECTIVE OF THOSE INVOLVED IN THE PROCEEDINGS, HRRS-STRAFRECHT – ONLINEZEITSCHRIFT FÜR HÖCHSTRICHTERLICHE RECHTSPRECHUNG ZUM STRAFRECHT 2022 (ISSUE 07/2022), PP. 246-250


BERND JOSEF FEHN/KARSTEN FEHN, TREATY OVERRIDE – TIME FOR A PARADIGM SHIFT, STBG – DIE STEUERBERATUNG (ISSUE 5/2022), PP. 161-173


KARSTEN FEHN/BERND JOSEF FEHN, MEASURES TO COMBAT THE PANDEMIC AND THE PRINCIPLE OF PROPORTIONALITY USING THE EXAMPLE OF AMATEUR EQUESTRIAN SPORT, SPURT – SPORT UND RECHT 2022 (ISSUE 2/2022), PP. 86-91


BERND JOSEF FEHN/KARSTEN FEHN, ALLOCATION OF INCOME FROM THE LEASING OF ADVERTISING RIGHTS TO BANDS IN SPORTS ARENAS TO THE TAX-EXEMPT ASSET MANAGEMENT OF NON-PROFIT SPORTS CLUBS, STBG – DIE STEUERBERATUNG 2021, ISSUE 12/2021, PP. 451-460


BERND JOSEF FEHN/KARSTEN FEHN, THE UNCONSTITUTIONALITY OF DEFINITIVE TAXATION, STBG – DIE STEUERBERATUNG 2021 (ISSUE 6/2021), PP. 239-241


KORBINIAN BENZ/BENNO BUCHBINDER/FRANK PETER STRIETZEL/BERND JOSEF FEHN/JOCHEN JACKOWSKI, ALLOGRAFTS AND INFORMATION – PROTECTION FOR PATIENTS AND PRACTITIONERS, QUINTESSENZ ZAHNMEDIZIN 2019, PP. 924-931


BERND JOSEF FEHN, WHAT WOULD JOSEPH BEUYS AND GÜNTER GRASS SAY ABOUT TONIO KLEIN’S CRITICISM? VR – ADMINISTRATIVE REVIEW 2017, PP. 350-352


BERND JOSEF FEHN, PUNISHABILITY OF A “MEDICALLY ASSISTED” SUICIDE? (HAMBURG HIGHER REGIONAL COURT OF JUNE 8, 2016), GESR – GESUNDHEITSRECHT 2017, PP. 247-248


BERND JOSEF FEHN, REQUIREMENTS FOR A POWER OF ATTORNEY FOR CARE (BGH OF JULY 6, 2016), GESR – GESUNDHEITSRECHT 2017, PP. 199-202


BERND JOSEF FEHN, NO HEART FOR STREET MUSICIANS? VR – VERWALTUNGSRUNDSCHAU 2017, PP. 164-167, ERRATUM 2017, P. 251


BERND JOSEF FEHN, ON THE COMPULSORY TREATMENT OF IMMOBILE PERSONS IN CARE (BVERFG OF JULY 26, 2016), ZMGR – ZEITSCHRIFT FÜR DAS GESAMTE MEDIZIN- UND GESUNDHEITSRECHT 2016, PP. 396-407


BERND JOSEF FEHN, DISMISSAL OF A CUSTOMS SECRETARY Z. A. AT FRANKFURT AIRPORT ANNULLED … (HESSIAN COURT OF APPEAL OF JUNE 8, 2011), BP – DEUTSCHE POLIZEI 8/2011, P. 7


BERND JOSEF FEHN, FIXED MAXIMUM AMOUNT FOR ELIGIBLE EXPENSES? (VG COBLENZ OF FEBRUARY 2, 2011), BP – DEUTSCHE POLIZEI 6/2011, P. 7


BERND JOSEF FEHN, TARGET AGREEMENT AND CO-DETERMINATION PROCEDURE (RHINELAND-PALATINATE COURT OF APPEAL OF JANUARY 18, 2011), BP – DEUTSCHE POLIZEI 3/2011, PP. 7-8


BERND JOSEF FEHN, THE FUR OF A SERVICE DOG UNDER INCOME TAX LAW (BFH, DB 2010, P. 2201 = STBW 2010, P. 914 = STED 2010, P. 659), BP – DEUTSCHE POLIZEI 1/2011, PP. 6-7


BERND JOSEF FEHN, REGULAR WEEKLY WORKING HOURS AND DISABLED PEOPLE WITH EQUAL STATUS (BVERWG OF 29 JULY 2010), BP – DEUTSCHE POLIZEI 12/2010, PP. 7-8


BERND JOSEF FEHN, REDUCTION OF CHRISTMAS BONUS, BP – DEUTSCHE POLIZEI 12/2010, PP. 6-7


BERND JOSEF FEHN, DISCRIMINATION AGAINST PART-TIME EMPLOYEES WITH REGARD TO PENSIONS (BVERWG OF MARCH 25, 2010), BP – DEUTSCHE POLIZEI 11/2010, P. 4


BERND JOSEF FEHN, NO MORE FIXED AMOUNTS FOR PHARMACEUTICAL SUBSIDIES? (VG COBLENZ OF AUGUST 24, 2010), BP – DEUTSCHE POLIZEI 6/2010, P. 6


BERND JOSEF FEHN, SERVICE ACCIDENT EVENT TICK BITE (BVERWG OF FEBRUARY 25, 2010), BP – DEUTSCHE POLIZEI 5/2010, P. 6


BERND JOSEF FEHN, TRANSFER AND COOPERATION BASED ON TRUST (FEDERAL ADMINISTRATIVE COURT OF NOVEMBER 11, 2009), BP – DEUTSCHE POLIZEI 2/2010, P. 7


BERND JOSEF FEHN, CONSTITUTIONAL INTERPRETATION OF SECTION 17 PARA. 2 HANDWO (BVERFG OF MARCH 15, 2007), KRIMINALISTIK 2009, PP. 173-175


BERND JOSEF FEHN, STAFF COUNCIL ACTIVITIES AND INCOME TAX LAW (BVERWG OF JUNE 25, 2009), BP – DEUTSCHE POLIZEI 12/2009, P. 8


BERND JOSEF FEHN, PENSION CUTS DUE TO THE SERVICE LAW REORGANIZATION ACT? (OVG SAXONY-ANHALT OF JULY 1, 2009), BP – DEUTSCHE POLIZEI 10/2009, P. 4


BERND JOSEF FEHN, (WAR) WEAPONS AND (CO-)PERPETRATION – ACQUISITION WITHIN THE MEANING OF (WAR) WEAPONS LAW (BGH OF AUGUST 6, 2007), KRIMINALISTIK 2008, PP. 677-678


BERND JOSEF FEHN, HOLDERS OF PROFESSIONAL SECRETS AND SEARCHES (BVERFG OF JANUARY 21, 2008), KRIMINALISTIK 2008, PP. 626-628


BERND JOSEF FEHN, LEGAL, NOT PERCEIVED INVESTIGATIVE COMPETENCE OF THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, KRIMINALISTIK 2008, PP. 444-447


BERND JOSEF FEHN, REALITY-TV AND THE RIGHT OF AN ACCUSED TO HIS OWN IMAGE, KRIMINALISTIK 2008, PP. 383-385


BERND JOSEF FEHN, ANNULMENT OF AN ARREST WARRANT DUE TO NEWLY EMERGED CIRCUMSTANCES WITHIN THE MEANING OF SECTION 116 PARA. 4 NO. 3 STPO (BVERFG OF AUGUST 15, 2007), KRIMINALISTIK 2008, PP. 257-260


BERND JOSEF FEHN, ACOUSTIC RESIDENTIAL SURVEILLANCE (BVERFG OF MAY 11, 2007), KRIMINALISTIK 2008, PP. 251-255


BERND JOSEF FEHN, CRIMINAL LAW BINDING EFFECT OF THE CERTIFICATE OF POSTING (EUGH OF JANUARY 26, 2006 AND BGH OF OCTOBER 24, 2006), KRIMINALISTIK 2007, PP. 777-781


BERND JOSEF FEHN, ON THE INVESTIGATIVE POWERS OF THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, KRIMINALISTIK 2007, PP. 113-118


BERND JOSEF FEHN/HEINZ MICHAEL HORST, OFFICIAL PRESS WORK IN CRIMINAL PROCEEDINGS, AFP – ARCHIV FÜR PRESSERECHT 2007, PP. 13-17


BERND JOSEF FEHN, PREVENTIVE OBSERVATIONS, IMAGE RECORDINGS AND IMAGE RECORDINGS BY THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT? KRIMINALISTIK 2006, PP. 475-478


BERND JOSEF FEHN, INFORMATION CLAIMS OF THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT IN THE CASE OF ANONYMOUS ADVERTISING IN THE MEDIA, AFP – ARCHIV FÜR PRESSERECHT 2006, PP. 431-433


BERND JOSEF FEHN, AO RULES FOR THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, AO-STB – AO-STEUERBERATER 2006, PP. 181-184


BERND JOSEF FEHN, CUSTOMS IN TRANSITION! INTERVIEW BY FRANK BUCKENHOFER, BP – DEUTSCHE POLIZEI 7/2006, P. 6


BERND JOSEF FEHN, THE PUBLIC PROSECUTOR’S RESERVATION OF INFORMATION AND MINISTERIAL RIGHTS TO ISSUE INSTRUCTIONS, KRIMINALISTIK 2005, PP. 742-744


BERND JOSEF FEHN, BORDER POLICE AND GENERAL POLICE AUTHORITY AND CUSTOMS JURISDICTION OF THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT? ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2005, PP. 362-370


BERND JOSEF FEHN, HOW CAN THE LAW ON COMBATING ILLEGAL EMPLOYMENT BE IMPROVED? ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2005, PP. 218-223


BERND JOSEF FEHN, COMBATING ILLEGAL EMPLOYMENT AND SOCIAL DATA PROTECTION, KRIMINALISTIK 2004, PP. 787-789 AND KRIMINALISTIK 2005, P. 174


BERND JOSEF FEHN, IMMIGRATION LAW AND COMBATING TERRORISM, KRIMINALISTIK 2004, PP. 709-711


BERND JOSEF FEHN, WAR WEAPONS OFFENSES, KRIMINALISTIK 2004, PP. 635-642


BERND JOSEF FEHN, LIMITS OF POLICE POWERS OF THE FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, KRIMINALISTIK 2004, PP. 559-560


BERND JOSEF FEHN, FINANCIAL CONTROL OF ILLEGAL EMPLOYMENT, KRIMINALISTIK 2004, PP. 409-414


BERND JOSEF FEHN, THE UNCONSTITUTIONALITY OF PREVENTIVE SURVEILLANCE UNDER SECTIONS 39 ET SEQ. AWG (BVERFG OF MARCH 3, 2004), KRIMINALISTIK 2004, PP. 252-254 (PART 1) AND KRIMINALISTIK 2004, PP. 329-331 (PART 2)


BERND JOSEF FEHN, THE AMENDMENT OF THE LAW TO COMBAT ILLEGAL EMPLOYMENT, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2004, PP. 218-224


BERND JOSEF FEHN, THE CUSTOMS INVESTIGATION SERVICE ACT, KRIMINALISTIK 2004, PP. 110-115


BERND JOSEF FEHN, EMPLOYEE ASSIGNMENTS – INCOME TAX LAW ASPECTS OF A GLOBALIZED AND INTERNATIONALIZED WORKING WORLD, BB-SPECIAL – BETRIEBSBERATER SPECIAL 3/2004, PP. 7-11


BERND JOSEF FEHN, THE INFORMATION PARTNERS OF CUSTOMS INVESTIGATIONS, KRIMINALISTIK 2003, PP. 751-755


BERND JOSEF FEHN, IMPORTS OF IVORY FROM AFRICA? INTERNET PUBLICATION ON JULY 1, 2003 AT HTTPS://WWW.REAEV.DE


BERND JOSEF FEHN, REVIEW: INGO FLORE/HARALD DÖRN/FERDINAND GILLMEISTER, TAX INVESTIGATION AND CRIMINAL TAX PROCEEDINGS, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2002, P. 252


BERND JOSEF FEHN, REVIEW: HANS D. JARASS/BODO PIEROTH, COMMENTARY ON THE CONSTITUTION, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2002, P. 216


BERND JOSEF FEHN, REVIEW: HEINZ-BERND WABNITZ/THOMAS JANOVSKY, HANDBOOK OF WHITE COLLAR CRIMINAL LAW AND CRIMINAL TAX LAW, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, PP. 359-360


BERND JOSEF FEHN, REVIEW: KARLSRUHE COMMENTARY ON THE ADMINISTRATIVE OFFENSES ACT, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, P. 287


BERND JOSEF FEHN, REVIEW: RAINER BRÜSSOW/NORBERT GATZWEILER/WILHELM KREKELER/VOLKMAR MEHLE, CRIMINAL DEFENSE IN PRACTICE, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, P. 251


BERND JOSEF FEHN, REVIEW: RUDOLF GEIGER, TREATY ON THE EUROPEAN UNION AND TREATY ESTABLISHING THE EUROPEAN COMMUNITY, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, P. 144


BERND JOSEF FEHN, REVIEW: JÜRGEN SCHWARZE, EU COMMENTARY, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, P. 108


BERND JOSEF FEHN, REVIEW: SIMONE BERMBACH, COMMUNITY CONTROL FOR DUAL-USE GOODS, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2001, PP. 107-108


BERND JOSEF FEHN, THE PRINCIPLE OF ENUMERATION AND THE THEORY OF CONSTRUCTION IN WAR WEAPONS CONTROL LAW, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2000, PP. 333-335


BERND JOSEF FEHN, THE CUSTOMS TERRITORY OF THE EUROPEAN UNION, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2000, PP. 107-108, ERRATUM ZFZ 2000, P. 180


VOLKER MÜLLER/BERND JOSEF FEHN, RECTIFICATION IN THE CONTEXT OF OUTWARD PROCESSING, AW-PRAX – AUSSENWIRTSCHAFTLICHE PRAXIS 2000, P. 141-143


BERND JOSEF FEHN/VOLKER MÜLLER, SUBSEQUENT COLLECTION OF CUSTOMS DUTY AFTER REVOCATION OF CERTIFICATES OF ORIGIN FOR TEXTILE GOODS FROM BANGLADESH (BFH, ZFZ 2000, P. 90), ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2000, P. 93, ERRATUM ZFZ 2000, P. 180


BERND JOSEF FEHN, THE CUSTOMS ROAD AND OPENING HOURS OBLIGATION, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 2000, P. 141


BERND JOSEF FEHN, REVIEW: KLAUS BIENECK, HANDBOOK OF FOREIGN TRADE LAW WITH ARMS CONTROL LAW, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1998, PP. 251-252


BERND JOSEF FEHN, UNAUTHORIZED IMPORTS OF RADIOACTIVE MATERIALS AND CUSTOMS INVESTIGATION, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1998, PP. 70-71


BERND JOSEF FEHN, THE FRAUDULENT EXPORT LICENSE, AW-PRAX – AUSSENWIRTSCHAFTLICHE PRAXIS 1998, PP. 16-18, AUTHORIZED VERSION OF THE EXCHANGE PAGES OF THE INSERT IN ISSUE 3/1998 TO ISSUE 1/1998


KARSTEN FEHN/BERND JOSEF FEHN, THE CONSTITUTIONAL ADMISSIBILITY OF BLUE HELMET MISSIONS OF THE FEDERAL ARMED FORCES, JURA 1997, PP. 621-624


BERND JOSEF FEHN, YUGOSLAVIA EMBARGO VIOLATIONS ARE PUNISHABLE! AW-PRAX – AUSSENWIRTSCHAFTLICHE PRAXIS 1997, PP. 412-415


BERND JOSEF FEHN, ONCE AGAIN: PROMOTION WITHIN THE MEANING OF SECTION 20 KWKG (OLG STUTTGART NSTZ-RR 1998, P. 63), AW-PRAX – AUSSENWIRTSCHAFTLICHE PRAXIS 1997, PP. 385-386


BERND JOSEF FEHN, CONVERSION AND FOREIGN TRADE, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1997, P. 285-286


BERND JOSEF FEHN, NEWS ON THE PROMOTION ELEMENT OF SECTION 20 KWKG (OLG STUTTGART NSTZ-RR 1998, P. 63), AW-PRAX – AUSSENWIRTSCHAFTLICHE PRAXIS 1997, PP. 278-280


BERND JOSEF FEHN/KARSTEN FEHN, OFFSETTING A PENSION FROM AN APPROVED SECONDARY EMPLOYMENT AGAINST THE CIVIL SERVICE PENSION (BVERWG OF 28 JANUARY 1993), VR – VERWALTUNGSRUNDSCHAU 1997, PP. 73-77


BERND JOSEF FEHN, ONCE AGAIN: INTELLIGENCE CONTROL OF FOREIGN TRADE? ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1995, PP. 347-349


BERND JOSEF FEHN/KARSTEN FEHN, REVISION AND NON-ADMISSION APPEAL IN FISCAL COURT PROCEEDINGS, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1995, PP. 98-108


KARSTEN FEHN/BERND JOSEF FEHN, FUNDAMENTAL RIGHT VERSUS FUNDAMENTAL RIGHT – THE PROBLEM OF CONFLICTS OF FUNDAMENTAL RIGHTS ON THE BASIS OF CASES, VR – VERWALTUNGSRUNDSCHAU 1994, PP. 413-420


BERND JOSEF FEHN, DOUBLE ALIMENTATION OF A CUSTOMS OFFICIAL (BAVARIAN VGH OF NOVEMBER 13, 1991), ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1993, PP. 91-92


BERND JOSEF FEHN, ON THE STRUCTURE OF THE FACTS OF § 370 PARA. 1 AO, STBG – DIE STEUERBERATUNG 1992, PP. 88-89


BERND JOSEF FEHN, REVIEW: PETER WITTE/HANS-MICHAEL WOLFFGANG, TEXTBOOK ON CUSTOMS LAW, STBG – DIE STEUERBERATUNG 1992, P. 70


BERND JOSEF FEHN, GENERAL FINANCE DIRECTORATE BONN – A PROPOSAL FOR THE REALIZATION OF ITEM 4 OF THE BERLIN RESOLUTION OF THE GERMAN FEDERAL PARLIAMENT OF JUNE 20, 1991, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1991, PP. 300-301, ERRATUM ZFZ 1991, P. 399


BERND JOSEF FEHN, INVESTIGATIVE COMPETENCE OF THE CUSTOMS INVESTIGATION DEPARTMENT IN NARCOTICS SMUGGLING AFTER REALIZATION OF THE INTERNAL MARKET, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1991, PP. 104-106


BERND JOSEF FEHN, AGAIN: ON THE ASSUMPTION OF THE DUTY TO PRESENT THE GOODS BY THE CONSIGNEE (REPLY TO THE REPLY BY SCHLAMELCHER, ZFZ 1989, P. 354), ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1991, PP. 39-40


BERND JOSEF FEHN, EAR ORNAMENTS AND UNIFORMS (BVERWG OF JANUARY 25, 1990), ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1990, PP. 269-271


BERND JOSEF FEHN, EXCITATION OF ERROR IN TAX EVASION PURSUANT TO SECTION 370 PARA. 1 NO. 1 SECOND ALT. AO?, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1990, PP. 92-93


BERND JOSEF FEHN, CURRENT NEWS ON THE S.I.S, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1990, 62-63 (COMMUNICATION)


BERND JOSEF FEHN, COLLECTIVE INFORMATION REQUESTS TO BANKS WITH REGARD TO NON-BANKING TRANSACTIONS, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1989, PP. 381-382

BERND JOSEF FEHN, LG KLEVE: EFFECTIVE TRADEMARK PROTECTION; RIGHT TO INSPECT FILES; TAX SECRECY, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1989, PP. 370-373


BERND JOSEF FEHN, ON THE POSTAL IMPORTATION OF NARCOTICS, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1989, PP. 348-349


BERND JOSEF FEHN, CUSTOMS ADMINISTRATION AND ENVIRONMENTAL PROTECTION, ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1989, PP. 330-332


BERND JOSEF FEHN, PROPER AGRICULTURE AND FORESTRY UNDER DISCUSSION, VR – VERWALTUNGSRUNDSCHAU 1989, PP. 84-85


BERND JOSEF FEHN, THE NORTH RHINE-WESTPHALIAN DRAFT OF AN ENVIRONMENTAL DAMAGE LIABILITY ACT, STGR – STÄDTE- UND GEMEINDERAT 1989, 82-84


BERND JOSEF FEHN, THE DUTY TO PRESENT GOODS AND THE LAW ON CUSTOMS OFFENCES (OLG STUTTGART, ZFZ 1988, P. 184), ZFZ – ZEITSCHRIFT FÜR ZÖLLE UND VERBRAUCHSTEUERN 1989, PP. 60-61


BERND JOSEF FEHN, THE HUMAN DIGNITY OF THE NON-MARITAL CHILD IN THE FIELD OF TENSION BETWEEN MAINTENANCE AND TORT LAW (BGH, NJW 1986, P. 2043), JUS – JURISTISCHE SCHULUNG 1988, PP. 602-605


BERND JOSEF FEHN, THE PRACTICAL CASE – GOOD ADVICE IS EXPENSIVE, VR – VERWALTUNGSRUNDSCHAU 1988, PP. 396-399


BERND JOSEF FEHN, SECRECY PROTECTION AND JUSTICIABILITY, ZRP – ZEITSCHRIFT FÜR RECHTSPOLITIK 1988, P. 302


BERND JOSEF FEHN, DELETION OF MUNICIPAL SUBSIDIES TO POLITICAL PARTIES AS A MEANS OF SAFEGUARDING THE CONSTITUTION? VR – VERWALTUNGSRUNDSCHAU 1988, PP. 205-206


BERND JOSEF FEHN, THE ISOLATED CHALLENGE OF CONDITIONS, DÖV – DIE ÖFFENTLICHE VERWALTUNG 1988, PP.202-211


BERND JOSEF FEHN, TOWING WHEN PARKING TIME IS EXCEEDED? VR – VERWALTUNGSRUNDSCHAU 1988, PP. 167-170 (EXPERT OPINION)


BERND JOSEF FEHN, MUNICIPAL GRANTS TO POLITICAL GROUPS (VG GELSENKIRCHEN OF 13 FEBRUARY 1987), STGR – STÄDTE- UND GEMEINDERAT 1988, PP. 129-132
(CITED BY OVG NRW, OVGE MÜNSTER/LÜNEBURG 49, PP. 8-17 = NVWZ-RR 2003, PP. 59-61 = NWVBL 2002, PP. 384-388; NVWZ-RR 1993, PP. 266-267 = NVVBL 1992, P. 167; NVWZ-RR 1993, P. 263; NVVBL 1992, PP. 395-396 = DVBL 1993, PP. 212-213 = DÖV 1993, PP. 207-208; OVGE MÜNSTER/LÜNEBURG 42, PP. 93-104 = NVWZ-RR 1991, PP. 35-38 = NWVBL 1990, PP. 344-347 = DVBL 1991, PP. 495-498; NWVBL 1990, PP. 296-299 = DÖV 1990, PP. 979-981)


BERND JOSEF FEHN, THE RUNNING OF THE ONE-YEAR PERIOD OF §§ 48 IV 1, 49 II 2 VWVFG WHEN REVOKING GRANT NOTICES PURSUANT TO § 44A BHO, VR – VERWALTUNGSRUNDSCHAU 1988, PP. 123-126


BERND JOSEF FEHN, ENVIRONMENTAL POLLUTION, POLLUTER PAYS PRINCIPLE AND SOCIAL COSTS, VR – VERWALTUNGSRUNDSCHAU 1987, PP. 375-377


BERND JOSEF FEHN, REVIEW: HORST KRAUTTER/DIETRICH ROSENKRANZ/GERHARD WEYGANDT, HOME AND ENVIRONMENT, DST – DEUTSCHER STÄDTETAG 1987, P. 363


BERND JOSEF FEHN, CONTAMINATED SITES AND LIABILITY – THE RENAISSANCE OF GENERAL REGULATORY LAW, VR – VERWALTUNGSRUNDSCHAU 1987, PP. 267-271


BERND JOSEF FEHN, REVIEW: JÜRGEN CUPEI, ENVIRONMENTAL IMPACT ASSESSMENT (UVP), DST – DEUTSCHER STÄDTETAG 1987, P. 253


BERND JOSEF FEHN, REVIEW: GERD GEUENICH, RESIDENTIAL LAND THROUGH LAND CONSOLIDATION, DST – DEUTSCHER STÄDTETAG 1987, P. 200


BERND JOSEF FEHN, REVIEW: OTTO ROLOFF/WERNER WILD, ENVIRONMENTAL PROTECTION IN PUBLIC BUDGETS, DST – DEUTSCHER STÄDTETAG 1987, P. 199


BERND JOSEF FEHN, BLOCKAGE OF A SEWER CONNECTION BY TREE ROOTS (BGH OF MARCH 7, 1986), VR – VERWALTUNGSRUNDSCHAU 1987, P. 167


BERND JOSEF FEHN, ORGANIZATIONAL CONSTITUTIONAL CONCERNS AGAINST THE LAW ON THE PRECAUTIONARY PROTECTION OF THE POPULATION AGAINST RADIATION EXPOSURE (STRVG) FROM THE PERSPECTIVE OF THE STATE ADMINISTRATIONS? VR – VERWALTUNGSRUNDSCHAU 1987, PP. 153-154


BERND JOSEF FEHN, REVIEW: HEINZ SCHANDAU/HANS DREES, THE HUNTING LAW IN NORTH RHINE-WESTPHALIA, DST – DEUTSCHER STÄDTETAG 1987, P. 143


BERND JOSEF FEHN, THE PRACTICAL CASE – THE POLITICAL SCHOOL COMMITTEE, VR – VERWALTUNGSRUNDSCHAU 1987, PP. 23-25


BERND JOSEF FEHN, COLLISIONS OF FUNDAMENTAL RIGHTS IN PRACTICE, JA – JURISTISCHE ARBEITSBLÄTTER 1987, PP. 12-16


BERND JOSEF FEHN, THE DIFFICULTIES OF MUNICIPALITIES IN DETERMINING THE CONTRIBUTORY EXPENDITURE IN THE CONTEXT OF SEWERAGE MEASURES, VR – VERWALTUNGSRUNDSCHAU 1986, PP. 415-419


BERND JOSEF FEHN, POWER OF THE OBJECTION AUTHORITY TO DECIDE ON


THE MERITS IN THE EVENT OF A TIME-LIMITED OBJECTION AND INADMISSIBILITY OF A SUBSEQUENT ACTION, VR – VERWALTUNGSRUNDSCHAU 1986, PP. 376-377, ERRATUM VR 1987, P. 68


BERND JOSEF FEHN/WOLFGANG OPFERGELT, THE PRACTICAL CASE – PRICE WAR FOR BREAD ROLLS, VR – VERWALTUNGSRUNDSCHAU 1986, PP. 88-91


BERND JOSEF FEHN/WOLFGANG OPFERGELT, LEGAL PROTECTION OF THE REJECTED APPLICANT IN CIVIL SERVICE LAW, JURA 1985, PP. 639-646


BERND JOSEF FEHN, THE POLITICAL JUDGE, ZRP – ZEITSCHRIFT FÜR RECHTSPOLITIK 1985, PP. 207-208


BERND JOSEF FEHN, THE RIGHT OF THE ACCUSED TO FREEDOM OF TESTIMONY OF THE CIVIL SERVANT WITNESS, JUS – JURISTISCHE SCHULUNG 1985, P. 80