projekte
BVerfG 2 BvR 1384/10 ΓÇó Non-entry review of § 32a EStG on early inheritance equalization payments
BVerfG 2 BvR 1384/10Bverfg / 2. Senat 2. Kammer13.04.2012Inadmissible
The Federal Constitutional Court, 2nd Senate, 2nd Chamber, issued a non-entry order without reasons on 13 April 2012. The constitutional complaint challenged the constitutionality of the versions of § 32a EStG applicable from 1993 to 1996 in connection with payments for early inheritance equalization being treated as extraordinary burdens. The complaint was not admitted. Earlier proceedings had been heard by the Finance Court of Hamburg and the Federal Fiscal Court.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. A chamber may refuse admission where the complaint does not satisfy the requirements for acceptance; in such cases no substantive constitutional review is undertaken. The order has the effect that the challenged fiscal judgments remain undisturbed and the constitutional issues are not examined on the merits.
Entscheidungsdatum: 2012-04-13
Aktenzeichen: 2 BvR 1384/10
ECLI: ECLI:DE:BVerfG:2012:rk20120413.2bvr138410
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 1934d BGB, § 32a EStG vom 25.02.1992, § 32a EStG vom 11.10.1995, § 33 Abs 1 EStG
Vorinstanz: vorgehend BFH, 28. April 2010, Az: VI B 167/09, Beschlussvorgehend FG Hamburg, 9. Oktober 2009, Az: 2 K 169/08, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Verfassungsmäßigkeit von § 32a EStG in den 1993 bis 1996 gültigen Fassungen - Zahlungen für vorzeitigen Erbausgleich als außergewöhnliche Belastungen