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BVerfG 2 BvR 2346/12 ΓÇó Non-entry: § 3 Nr. 3 EStG and private settlement payments
BVerfG 2 BvR 2346/12Bverfg / 2. Senat 1. Kammer21.05.2015Inadmissible
The Federal Constitutional Court, acting by chamber order without reasons, did not accept the constitutional complaint for decision. The complaint concerned the fiscal courts' treatment of private contractual settlement payments and the alleged inapplicability of § 3 No. 3 EStG 1997. The prior proceedings included a Saxon Fiscal Court judgment and a Federal Fiscal Court decision.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. Where the chamber does not admit the complaint for decision, no substantive constitutional review is given and the order contains no further reasoning. The document merely establishes the procedural outcome; it does not provide a merits-based determination on the tax law question raised.
Entscheidungsdatum: 2015-05-21
Aktenzeichen: 2 BvR 2346/12
ECLI: ECLI:DE:BVerfG:2015:rk20150521.2bvr234612
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 3 Nr 3 EStG 1997, § 34 EStG 1997
Vorinstanz: vorgehend BFH, 14. August 2012, Az: IX B 45/12, Beschlussvorgehend Sächsisches Finanzgericht, 7. Februar 2012, Az: 3 K 1475/07, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Nichtanwendung des § 3 Nr 3 EStG auf privatvertragliche Ablösungszahlungen