projekte
BVerfG 2 BvR 816/12 ΓÇó Non-admission of constitutional complaint on transitional rule
BVerfG 2 BvR 816/12Bverfg / 2. Senat 2. Kammer30.04.2014Inadmissible
The Federal Constitutional Court, 2nd Chamber of the 2nd Senate, did not admit the constitutional complaint for decision. The case concerned the abolition of the multi-parent fiscal unity regime and a transitional rule under corporate tax law. The chamber issued a non-reasoned decision. Prior proceedings had been before the Fiscal Court of Munich and the Federal Fiscal Court.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber decision without reasons. In chamber proceedings the Court may refuse to admit a constitutional complaint for decision without further reasoning. Such a non-admission leaves the challenged lower-court decisions untouched and does not establish a merits review of the constitutional objections.
Entscheidungsdatum: 2014-04-30
Aktenzeichen: 2 BvR 816/12
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 14 Abs 1 S 1 Nr 2 S 3 KStG 1977 vom 16.05.2003, § 34 Abs 1 KStG 1977
Vorinstanz: vorgehend BFH, 15. Februar 2012, Az: I B 7/11, Beschlussvorgehend FG München, 30. November 2010, Az: 2 K 2315/08, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Abschaffung der Mehrmütterorganschaft - Übergangsregelung