BVerfG 1 BvR 316/15•Non-admission of complaint over VAT deduction for association interests
BVerfG 1 BvR 316/15Bverfg / 1. Senat 1. Kammer15.04.2015Inadmissible
Von Omnilex extrahiert
The Federal Constitutional Court, sitting as a chamber, rejected admission of the constitutional complaint without reasons. The complaint concerned fiscal judgments on the availability of input VAT deduction under § 15 Abs. 1 S. 1 Nr. 1 UStG 2005 in connection with expenditures serving the general interests of association members. The prior decisions came from the Fiscal Court of Munich and the Federal Fiscal Court.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. In the simplified chamber procedure, the complaint may be declined without a statement of reasons where the requirements for admission are not satisfied. The order leaves the challenged fiscal judgments untouched and does not entail a substantive constitutional review of the underlying tax issue (consid. implicit).
Entscheidungsdatum: 2015-04-15
Aktenzeichen: 1 BvR 316/15
ECLI: ECLI:DE:BVerfG:2015:rk20150415.1bvr031615
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 15 Abs 1 S 1 Nr 1 UStG 2005
Vorinstanz: vorgehend BFH, 24. September 2014, Az: V R 54/13, Urteilvorgehend FG München, 18. September 2013, Az: 3 K 2796/11, Urteilvorgehend FG München, 4. Mai 2011, Az: 3 K 2253/08, Urteil
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Vorsteuerabzug bei Wahrnehmung der allgemeinen Interessen der Vereinsmitglieder
Von Omnilex extrahiert
Whether the constitutional complaint should be accepted for decision
The complaint was not admitted for decision.
The chamber issued a non-admission order without reasons under the simplified procedure.
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