BVerfG 2 BvR 1175/10•Constitutional complaint on loss carryforward not admitted
BVerfG 2 BvR 1175/10Bverfg / 2. Senat 2. Kammer13 avr. 2012Inadmissible
Extrait par Omnilex
The Federal Constitutional Court, sitting as a chamber, did not admit the constitutional complaint for decision. The case concerned the tax treatment of loss deduction and loss carryforward under § 10d(2) sentence 1 EStG 1999. The order was issued without reasons and is final.
§ 93d Abs. 1 S. 3 BVerfGG; constitutional complaint may be rejected by chamber without reasons where it is not admitted for decision. In such a non-admission order, the Court need not provide a substantive examination of the challenged lower-court rulings or the underlying fiscal law issue. The decision is final and not subject to challenge.
Entscheidungsdatum: 2012-04-13
Aktenzeichen: 2 BvR 1175/10
ECLI: ECLI:DE:BVerfG:2012:rk20120413.2bvr117510
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 10d Abs 2 S 1 EStG 1999
Vorinstanz: vorgehend Finanzgericht Mecklenburg-Vorpommern, 23. September 2009, Az: 1 K 198/04, Urteilvorgehend BFH, 9. April 2010, Az: IX B 191/09, Beschluss
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung - Verlustabzug und Verlustvortrag gem § 10d Abs 2 S 1 EStG 1999
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.
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