BVerfG 2 BvR 858/11•Constitutional complaint not admitted for decision
BVerfG 2 BvR 858/11Bverfg / 2. Senat 3. Kammer28 oct. 2011Inadmissible
Extrait par Omnilex
The Federal Constitutional Court’s Third Chamber of the Second Senate rejected a constitutional complaint without reasons. The complaint, directed against earlier fiscal-court decisions of the Fiscal Court of Nuremberg and the Federal Fiscal Court, was not admitted for decision. The order is final and not subject to appeal.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint in chamber proceedings without reasons. The chamber may decline to admit a constitutional complaint for decision by summary order where the statutory requirements for acceptance are not met. Such a non-admission order is final and not appealable.
Entscheidungsdatum: 2011-10-28
Aktenzeichen: 2 BvR 858/11
ECLI: ECLI:DE:BVerfG:2011:rk20111028.2bvr085811
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 32c Abs 2 S 2 Nr 2 EStG vom 24.03.1999
Vorinstanz: vorgehend BFH, 2. März 2011, Az: IV B 139/09, Beschlussvorgehend FG Nürnberg, 12. Oktober 2009, Az: 1 K 138/2008, Urteil
Spruchkörper: 2. Senat 3. Kammer
Kammerbeschluss ohne Begründung
Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.
Diese Entscheidung ist unanfechtbar.
Extrait par Omnilex
Whether the constitutional complaint should be admitted for decision
The complaint was not admitted for decision.
The chamber issued a non-reasoned order under § 93d(1) sentence 3 BVerfGG and declined to take the complaint up.
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