Chair of tax law and public law
Curriculum vitae
David Hummel studied law at the University of Leipzig. His academic career starts with the Study of Law at the University of Leipzig, a Graduation (Phd) as an assistant of Prof. Dr. Stadie with a VAT-Thesis in 2009 and a Habilitation in 2013 with the matter: “neutrality of legal forms in public law” (venia legend for public law, especially tax law and public economic law).
David Hummel is since October 2016 legal secretary (“référendaire”) at the Court of Justice of the European Union in Luxembourg in the chamber of advocate general Juliane Kokott. In mid-2017 the appointment as a Professor at the University of Leipzig took place. Since 2016, he has spent numerous teaching stays abroad in different countries like Luxembourg, United Kingdom and the Netherlands. In April 2026, he left the Court of Justice of the European Union and took over a full professorship and the chair of “Tax Law and Public Law” at the Friedrich-Alexander-University at Erlangen-Nuremberg.
His main research interests are Tax Law and State Aid Law. Since his activity in the CJEU, he is especially focussed on the European Tax Law (direct and indirect taxes) as well as the national tax law with a focus on VAT-Law, the general tax code and the income-taxation of the employees. David Hummel is one of the authors of, inter alia, „Rau/Dürrwächter“ (commentary of the German VAT-Law), „Kirchhof/Söhn/Mellinghoff“ (commentary of the German income tax law) and “Hübschmann/Hepp/Spitaler” (commentary of the German general tax code).