BVerfG 1 BvR 194/12•Non-admission of complaint on trade tax interest add-back
BVerfG 1 BvR 194/12Bverfg / 1. Senat 1. Kammer8 juin 2015Dismissed
Extrait par Omnilex
The First Senate’s Chamber of the Federal Constitutional Court did not accept the constitutional complaint for decision. The complaint concerned the trade-tax add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999 and 2002 and was directed against the prior judgments of the Fiscal Court of Hamburg and the Federal Fiscal Court. The decision was issued as a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint without reasons. A Chamber may decline to accept a constitutional complaint for decision by order without stating reasons when the statutory conditions for acceptance are not met. The disposition leaves the challenged lower-court decisions in force and entails no substantive constitutional review; any tax-law issues raised, including the add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999/2002, remain unexamined in the constitutional proceeding.
Entscheidungsdatum: 2015-06-08
Aktenzeichen: 1 BvR 194/12
ECLI: ECLI:DE:BVerfG:2015:rk20150608.1bvr019412
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 8 Nr 1 GewStG 1999, § 8 Nr 1 GewStG 2002
Vorinstanz: vorgehend BFH, 15. September 2011, Az: I R 51/10, Beschlussvorgehend FG Hamburg, 27. Mai 2010, Az: 2 K 68/08, Urteil
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Hinzurechnung von Dauerschuldzinsen
Extrait par Omnilex
Whether the constitutional complaint was to be accepted for decision.
The complaint was not accepted.
The Chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
Challenge to the add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999 and 2002.
No relief was granted.
The complaint did not lead to review by the Federal Constitutional Court.
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