Team

Michael Sell M.A.

Attorney at law (RAK Koblenz) | Tax consultant (StBK Rheinland-Pfalz) | Historian

Michael Sell works predominantly in litigation. He represents corporations, public authorities, NGOs and private citizens before tax courts and defends in tax and financial supervisory cases.
Because of his 30 years experience as a ministerial civil servant on the brink of politics to administration he counsels in regulatory affairs and represents in parlamentary hearings and investigations.
He serves in the German Army Reserve for more than 40 years as a commander and on staff assingnments and holds the rank of colonel. He represents members oft the public service (civil and uniformed) against criminal and disciplinary charges.
 
He publishes and speaks on these matters regularly.
 
Michael Sell studied law at the Ruhr University Bochum and administrative affairs at the University of Administrative Sciences Speyer. He passed the specialized lawyer couses in taxation and criminal law. In addition he holds a Postgraduate Masters Degree in current history.
 
During his ministerial career he hold posts in the Federal Ministry of Finance, the Federal Chancellery and the Federal Financial Supervisory Board (BaFin). His post before retirement was Director General „Direct Taxes) within the Federal Ministry of Finance for 6.5 years.
 
He is an examiner for tax and criminal law at the state examination board for lawyers.

Scope of activity

  • Tax

Contact

Phone
+49 221 5 69 60-300
Fax
+49 221 5 69 60-350
Email
m.sell(at)seitzpartner.de

Languages

Languages
Deutsch
Englisch

Publications

  • Der Beitritt des Bundesministeriums der Finanzen zur Revision gemäß § 122 Absatz 2 Finanzgerichtsordnung

    In: Rudolf Mellinghoff (Hg.): 100 Jahre Steuerrechtsprechung in Deutschland: Festschrift für den Bundesfinanzhof, Köln, Otto Schmidt Verlag, 2018.

  • Aufgaben und Grenzen der BaFin beim Verbraucherschutz

    Bank und Markt, 2008 (37-39).

  • Die Steueramnestie 2004/2005 (Co-Autor)

    Der Weg in die Legalität, wie es funktioniert, Praxistipps und viele Beispiele, Stuttgart, Schäffer-Poeschel, 2004.

  • Unlautere Telefaxwerbung

    GRUR 1993 (24-26).

  • Parteienfinanzierung in Deutschland

    In: Dimitris Tsatsos (Hg.): Parteienfinanzierung im europäischen Vergleich: Schriften zum Parteienrecht, Baden Baden, Nomos 1992.

  • Aufgaben und Grenzen der BaFin beim Verbraucherschutz

    Bank und Markt, 2008 (37-39).

  • Die Steueramnestie 2004/2005 (Co-Autor)

    Der Weg in die Legalität, wie es funktioniert, Praxistipps und viele Beispiele, Stuttgart, Schäffer-Poeschel, 2004.

  • Parteienfinanzierung in Deutschland

    In: Dimitris Tsatsos (Hg.): Parteienfinanzierung im europäischen Vergleich: Schriften zum Parteienrecht, Baden Baden, Nomos 1992.