BVerfG 2 BvR 862/09•Non-admission of constitutional complaint against Section 8b(5) KStG
BVerfG 2 BvR 862/09Bverfg / 2. Senat 2. Kammer11.04.2012Dismissed
Von Omnilex extrahiert
The Federal Constitutional Court, Second Senate, Chamber, issued a non-admission order without reasons on 11 April 2012 in constitutional complaint proceedings against a BFH judgment. The complaint concerned the compatibility of Section 8b(5) KStG 1977, in the version applicable until 31 December 2003, with EU law. The document provided contains no substantive reasoning and only shows that the complaint was not accepted.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. In chamber proceedings, the Federal Constitutional Court may decline acceptance without stating reasons. Such a decision has no substantive review content and merely ends the constitutional complaint proceedings at the admission stage.
Entscheidungsdatum: 2012-04-11
Aktenzeichen: 2 BvR 862/09
ECLI: ECLI:DE:BVerfG:2012:rk20120411.2bvr086209
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: GG, § 93d Abs 1 S 3 BVerfGG, Art 43 EG, Art 44 EG, Art 56 EG, § 8b Abs 5 KStG 1977 vom 13.09.1993, § 8b Abs 5 KStG 1977 vom 21.12.1993, § 8b Abs 5 KStG 1977 vom 28.10.1994, § 8b Abs 5 KStG 1977 vom 22.02.1996, § 8b Abs 5 KStG 1977 vom 24.03.1999, § 8b Abs 5 KStG 1977 vom 22.04.1999, § 8b Abs 5 KStG 1977 vom 22.12.1999, § 8b Abs 5 KStG 1977 vom 23.10.2000, § 8b Abs 5 KStG 1977 vom 20.12.2000, § 8b Abs 5 KStG 1977 vom 20.12.2001, § 8b Abs 5 KStG 1977 vom 15.10.2002
Vorinstanz: vorgehend BFH, 26. November 2008, Az: I R 7/08, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Gemeinschaftsrechtswidrigkeit von § 8b Abs 5 KStG in der bis zum 31.12.2003 geltenden Fassung
Von Omnilex extrahiert
Whether the constitutional complaint should be accepted for decision against the BFH judgment on Section 8b(5) KStG
The complaint was not accepted for decision.
As a chamber decision without reasons, no further reasoning is stated in the document provided.
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