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BVerfG 2 BvR 3056/09 ΓÇó Taxation of employer VBL contribution as wages
BVerfG 2 BvR 3056/09Bverfg / 2. Senat 1. Kammer27 juil. 2010Dismissed
The First Chamber of the Second Senate of the Federal Constitutional Court did not accept the constitutional complaint for decision. The complaint concerned a BFH judgment holding that an employer's contribution to the VBL constitutes taxable wages at the time of payment. The published decision contains no reasons beyond the citation to § 93d(1) sentence 3 BVerfGG.
§ 93d Abs. 1 S. 3 BVerfGG; non-acceptance of a constitutional complaint without reasons. A chamber may reject acceptance by unanonymized order without stating reasons where the statutory requirements for acceptance are not shown. Such a non-entry decision does not contain a substantive review of the challenged judgment and leaves it in force.
Entscheidungsdatum: 2010-07-27
Aktenzeichen: 2 BvR 3056/09
ECLI: ECLI:DE:BVerfG:2010:rk20100727.2bvr305609
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG
Vorinstanz: vorgehend BFH, 7. Mai 2009, Az: VI R 8/07, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Umlagezahlung des Arbeitgebers an die Versorgungsanstalt des Bundes und der Länder (VBL) als steuerpflichtiger Arbeitslohn im Zeitpunkt der Zahlung