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Non-admission of constitutional complaint against Section 8b(5) KStG

BVerfG 2 BvR 862/09Bverfg / 2. Senat 2. Kammer11 avr. 2012Dismissed

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Résumé Omnilex

The Federal Constitutional Court, Second Senate, Chamber, issued a non-admission order without reasons on 11 April 2012 in constitutional complaint proceedings against a BFH judgment. The complaint concerned the compatibility of Section 8b(5) KStG 1977, in the version applicable until 31 December 2003, with EU law. The document provided contains no substantive reasoning and only shows that the complaint was not accepted.

Regeste Omnilex

§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. In chamber proceedings, the Federal Constitutional Court may decline acceptance without stating reasons. Such a decision has no substantive review content and merely ends the constitutional complaint proceedings at the admission stage.

Texte intégral

BVerfG — 2 BvR 862/09, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2012-04-11

Aktenzeichen: 2 BvR 862/09

ECLI: ECLI:DE:BVerfG:2012:rk20120411.2bvr086209

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: GG, § 93d Abs 1 S 3 BVerfGG, Art 43 EG, Art 44 EG, Art 56 EG, § 8b Abs 5 KStG 1977 vom 13.09.1993, § 8b Abs 5 KStG 1977 vom 21.12.1993, § 8b Abs 5 KStG 1977 vom 28.10.1994, § 8b Abs 5 KStG 1977 vom 22.02.1996, § 8b Abs 5 KStG 1977 vom 24.03.1999, § 8b Abs 5 KStG 1977 vom 22.04.1999, § 8b Abs 5 KStG 1977 vom 22.12.1999, § 8b Abs 5 KStG 1977 vom 23.10.2000, § 8b Abs 5 KStG 1977 vom 20.12.2000, § 8b Abs 5 KStG 1977 vom 20.12.2001, § 8b Abs 5 KStG 1977 vom 15.10.2002

Vorinstanz: vorgehend BFH, 26. November 2008, Az: I R 7/08, Urteil

Spruchkörper: 2. Senat 2. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung: Gemeinschaftsrechtswidrigkeit von § 8b Abs 5 KStG in der bis zum 31.12.2003 geltenden Fassung

Mots-clés

constitutional complaintnon-admissiontax lawEuropean Union lawcompany taxationchamber decision

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the constitutional complaint should be accepted for decision against the BFH judgment on Section 8b(5) KStG

Solution extraite

The complaint was not accepted for decision.

Motifs extraits

As a chamber decision without reasons, no further reasoning is stated in the document provided.

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