Question juridique clé
Whether the constitutional complaint is accepted for decision
Solution extraite
The complaint was not admitted.
Motifs extraits
No reasons were given in the chamber order.
projets
BVerfG 2 BvR 1615/12•Child benefit paid to only one entitled person
BVerfG 2 BvR 1615/12Bverfg / 2. Senat 1. Kammer16 févr. 2015Dismissed
Extrait par Omnilex
The Federal Constitutional Court, sitting as a chamber, issued an unreasoned order on a constitutional complaint concerning payment of child benefit to only one entitled person under Section 64(1) EStG. The complaint was not admitted. The prior decisions of the Fiscal Court of Düsseldorf and the Federal Fiscal Court remained in place.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. A chamber may decline to accept a constitutional complaint for decision without stating reasons where the statutory requirements for acceptance are not met. In such a case, the challenged lower-court decisions remain unaffected; the order has no substantive merits review and does not itself pronounce on the correctness of the interpretation of the underlying tax provision.
Entscheidungsdatum: 2015-02-16
Aktenzeichen: 2 BvR 1615/12
ECLI: ECLI:DE:BVerfG:2015:rk20150216.2bvr161512
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 64 Abs 1 EStG 2009
Vorinstanz: vorgehend BFH, 15. Februar 2012, Az: XI S 25/11 (PKH), Beschlussvorgehend FG Düsseldorf, 19. Juli 2011, Az: 10 K 2787/10 Kg, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Kindergeldzahlung an nur einen Berechtigten (§ 64 Abs 1 EStG)
Extrait par Omnilex
Whether the constitutional complaint is accepted for decision
The complaint was not admitted.
No reasons were given in the chamber order.
Challenge to child benefit payment under Section 64(1) EStG
The prior decisions were left undisturbed.
The chamber order without reasons did not disturb the prior rulings.
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