BVerfG 1 BvR 1902/11•Admissibility of a tax audit in non-admission decision
BVerfG 1 BvR 1902/11Bverfg / 1. Senat 1. Kammer09.08.2012Dismissed
Von Omnilex extrahiert
The Federal Constitutional Court, 1st Chamber of the 1st Senate, rejected the constitutional complaint by non-admission order without reasons. The complaint concerned the permissibility of an external tax audit and was directed against Federal Fiscal Court decisions of 17 May 2011 and 29 December 2010.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint without reasons. In chamber proceedings, the Federal Constitutional Court may decline to accept a constitutional complaint by unanalyzed order where the statutory requirements for admission are not met. Such a non-admission decision does not require a substantive statement of reasons and leaves the challenged lower-court decisions in place.
Entscheidungsdatum: 2012-08-09
Aktenzeichen: 1 BvR 1902/11
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 193 Abs 1 AO 1977
Vorinstanz: vorgehend BFH, 17. Mai 2011, Az: IV S 3/11, Beschlussvorgehend BFH, 29. Dezember 2010, Az: IV B 46/09, Beschluss
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Zulässigkeit einer Außenprüfung
Von Omnilex extrahiert
Whether the constitutional complaint was admitted for decision regarding the permissibility of an external tax audit.
The complaint was not admitted.
The chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
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