How the tax refund claim for 2012 must be allocated.
The allocation must follow the Federal Court of Justice's ruling of 16 July 2009, IX ZB 239/04.
The court relied on the cited Federal Court of Justice ruling to determine the allocation method.
513 IN 11/04•Allocation of 2012 tax refund in insolvency proceedings
Allocation of 2012 tax refund in insolvency proceedingsAI generated
513 IN 11/04Court of First InstanceJan 7, 2013Insolvency lawPartially granted
Extracted by Omnilex
Omnilex summary AI generated
The Düsseldorf Local Court partially granted an immediate complaint concerning allocation of a tax refund claim for 2012 in insolvency proceedings. It directed that the claim be allocated in accordance with the Federal Court of Justice order of 16 July 2009, IX ZB 239/04. The court stated that the complaint could not succeed to any greater extent.
Full text
Amtsgericht Düsseldorf — 513 IN 11/04 — Beschluss
Entscheidungsdatum: 2013-01-07
Aktenzeichen: 513 IN 11/04
ECLI: ECLI:DE:AGD:2013:0107.513IN11.04.00
Dokumenttyp: Beschluss
Spruchkörper: Abteilung 513
Tenor
wird der sofortigen Beschwerde insoweit abgeholfen, dass die Aufteilung des Steuererstattungsanspruchs für das Jahr 2012 in Gemäßheit des Beschlusses des BGH, Beschluss vom 16. 7. 2009 - IX ZB 239/04 - zu erfolgen hat.
Zu einer weiteren Abhilfe vermag der Rechtsbehelf nicht durchzugreifen.
Keywords
insolvency proceedingstax refundclaim allocationimmediate complaint
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