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BVerfG 2 BvR 1021/12 ΓÇó Constitutional complaint not accepted without reasons
BVerfG 2 BvR 1021/12Bverfg / 2. Senat 1. Kammer4 févr. 2015Inadmissible
The Federal Constitutional Court, 2nd Senate, 1st Chamber, issued a non-admission order without reasons in constitutional complaint proceedings. The decision follows earlier proceedings before the Hessian Fiscal Court and the Federal Fiscal Court. The complaint was not accepted pursuant to § 93d(1) sentence 3 BVerfGG.
§ 93d Abs. 1 S. 3 BVerfGG; non-acceptance of a constitutional complaint without reasons: the Chamber may dispense with a statement of reasons where it does not accept the complaint for decision. Such a chamber order is a non-entry decision and does not contain a substantive review of the challenged lower-court decisions.
Entscheidungsdatum: 2015-02-04
Aktenzeichen: 2 BvR 1021/12
ECLI: ECLI:DE:BVerfG:2015:rk20150204.2bvr102112
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG
Vorinstanz: vorgehend BFH, 28. Februar 2012, Az: VI B 124/11, Beschlussvorgehend Hessisches Finanzgericht, 27. Oktober 2011, Az: 3 K 1107/10, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung