Key legal question
Whether the constitutional complaint against the taxation of a 'Big Brother' prize award is admissible and should be accepted for decision.
Extracted holding
The complaint was not accepted for decision.
projects
BVerfG 2 BvR 1503/12•Non-admission of complaint over taxation of prize money
BVerfG 2 BvR 1503/12Bverfg / 2. Senat 1. KammerApr 24, 2015Inadmissible
Extracted by Omnilex
The Federal Constitutional Court, sitting as a chamber, did not accept the constitutional complaint for decision without giving reasons. The complaint concerned whether a 'Big Brother' prize award was subject to income tax. The challenged fiscal judgments were issued by the Fiscal Court of Cologne and the Federal Fiscal Court. No further substantive review was undertaken.
§ 93d Abs. 1 S. 3 BVerfGG; non-acceptance of a constitutional complaint without reasons. In chamber proceedings, the Federal Constitutional Court may decline to accept a complaint for decision summarily. The order contains no substantive review of the challenged judgments and no pronouncement on the merits of the constitutional or fiscal-law question raised.
Entscheidungsdatum: 2015-04-24
Aktenzeichen: 2 BvR 1503/12
ECLI: ECLI:DE:BVerfG:2015:rk20150424.2bvr150312
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 22 Nr 3 EStG 2002
Vorinstanz: vorgehend BFH, 24. April 2012, Az: IX R 6/10, Urteilvorgehend FG Köln, 29. Oktober 2009, Az: 15 K 2917/06, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Steuerbarkeit des "Big Brother"-Preisgeldes
Extracted by Omnilex
Whether the constitutional complaint against the taxation of a 'Big Brother' prize award is admissible and should be accepted for decision.
The complaint was not accepted for decision.
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