Key legal question
Whether the constitutional complaints should be accepted for decision
Extracted holding
The complaints were not accepted for decision.
projects
BVerfG 2 BvR 1407/12, 2 BvR 1608/12•Non-admission of constitutional complaints on interest taxation
BVerfG 2 BvR 1407/12, 2 BvR 1608/12Bverfg / 2. Senat 1. KammerMay 12, 2015Inadmissible
Extracted by Omnilex
The Federal Constitutional Court, by chamber decision without reasons, did not accept the constitutional complaints for decision. The complaints had been directed against the Fiscal Court of Düsseldorf judgment of 17 May 2011 and the Federal Fiscal Court order of 15 February 2012 in a dispute over the deductibility of additional payment interest and the tax treatment of refund interest for corporations.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber decision without reasons. Where a complaint is not accepted for decision, the Court may dispose of the matter summarily without giving reasons; the non-admission leaves the challenged fiscal decisions in force and entails no substantive review on the merits.
Entscheidungsdatum: 2015-05-12
Aktenzeichen: 2 BvR 1407/12, 2 BvR 1608/12
ECLI: ECLI:DE:BVerfG:2015:rk20150512.2bvr140712
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 10 Nr 2 KStG 2002
Vorinstanz: vorgehend BFH, 15. Februar 2012, Az: I B 97/11, Beschlussvorgehend FG Düsseldorf, 17. Mai 2011, Az: 6 K 703/08 K, G, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Abziehbarkeit von Nachzahlungszinsen und Steuerpflicht von Erstattungszinsen bei Kapitalgesellschaften
Extracted by Omnilex
Whether the constitutional complaints should be accepted for decision
The complaints were not accepted for decision.
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