Constitutional complaint not admitted by chamber order

BVerfG 2 BvR 1952/09Bverfg / 2. Senat 3. KammerOct 21, 2011Dismissed

Extracted by Omnilex

Omnilex summary

The Federal Constitutional Court, 3rd Chamber of the Second Senate, rejected admission of a constitutional complaint by chamber order without reasons. The complaint had been directed against earlier decisions of the Fiscal Court of Munich and the Federal Fiscal Court. The order states that the constitutional complaint is not admitted and that the decision is not subject to appeal.

Omnilex headnote

§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. Where the chamber concludes that the requirements for admission are not met, it may reject the complaint without a reasoned decision. Such a non-admission order is final and not subject to challenge.

Full text

BVerfG — 2 BvR 1952/09, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2011-10-21

Aktenzeichen: 2 BvR 1952/09

ECLI: ECLI:DE:BVerfG:2011:rk20111021.2bvr195209

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: § 93d Abs 1 S 3 BVerfGG

Vorinstanz: vorgehend BFH, 15. Juli 2009, Az: III B 102/08, Beschlussvorgehend BFH, 22. April 2009, Az: III S 33/08 (PKH), Beschlussvorgehend FG München, 26. März 2008, Az: 10 K 4664/04, Urteil

Spruchkörper: 2. Senat 3. Kammer

Titelzeile

Kammerbeschluss ohne Begründung

Tenor

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.

Diese Entscheidung ist unanfechtbar.

Keywords

constitutional complaintnon-admissionchamber ordertax courtfinality

Extracted by Omnilex

Key legal question

Whether the constitutional complaint should be admitted for decision

Extracted holding

The complaint was not admitted.

Extracted reasoning

The chamber issued a non-admission order without reasons under the special procedural rule cited in the decision.

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