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BVerfG 1 BvR 2533/13 ΓÇó Constitutional complaint not admitted without reasons
BVerfG 1 BvR 2533/13Bverfg / 1. Senat 2. Kammer01.07.2016Inadmissible
The First Senate, Second Chamber of the Federal Constitutional Court refused to admit the constitutional complaint for decision under the simplified procedure without stating reasons. The complaint was directed against a Fiscal Court of Cologne judgment and a subsequent Federal Fiscal Court decision in a tax matter concerning tax identification numbers under the Fiscal Code. The decision is final and not subject to appeal.
§ 93d Abs. 1 S. 3 BVerfGG; constitutional complaint not admitted without reasons. The chamber may reject a constitutional complaint in the non-admission procedure by unanalyzed order if admission prerequisites are not met. Such a decision requires no substantive reasoning and is not subject to appeal. This follows from the chamber procedure under the Federal Constitutional Court Act; the underlying lower-court decisions are not reviewed on the merits in the non-admission order.
Entscheidungsdatum: 2016-07-01
Aktenzeichen: 1 BvR 2533/13
ECLI: ECLI:DE:BVerfG:2016:rk20160701.1bvr253313
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 139a AO 1977, § 139b AO 1977
Vorinstanz: vorgehend BFH, 9. Juli 2013, Az: II B 157/1, Beschlussvorgehend FG Köln, 7. November 2012, Az: 2 K 609/09, Urteil
Spruchkörper: 1. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung
Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.
Diese Entscheidung ist unanfechtbar.