BVerfG 2 BvR 116/13•Non-admission of constitutional complaint; transformation tax trust protection
BVerfG 2 BvR 116/13Bverfg / 2. Senat 1. Kammer19 ago 2014Inadmissible
Estratto da Omnilex
The Federal Constitutional Court, in a chamber decision without reasons, did not admit the constitutional complaint for decision. The complaint was directed against a Federal Fiscal Court ruling and an earlier judgment of the Fiscal Court of Berlin-Brandenburg in a matter concerning transformation tax law and the protection of legitimate expectations.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber decision without reasons. A constitutional complaint may be rejected without further reasons where the statutory requirements for admission are not met. The decision merely records non-admission and does not contain substantive review of the challenged fiscal judgments or the asserted issues of transformation tax law and trust protection.
Entscheidungsdatum: 2014-08-19
Aktenzeichen: 2 BvR 116/13
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 12 Abs 2 UmwStG vom 29.10.1997, § 27 Abs 3 UmwStG vom 19.12.1997
Vorinstanz: vorgehend BFH, 25. September 2012, Az: I B 189/11, Beschlussvorgehend Finanzgericht Berlin-Brandenburg, 19. Oktober 2011, Az: 12 K 122248/09, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Umwandlungssteuerrecht, Vertrauensschutz
Estratto da Omnilex
Whether the constitutional complaint was to be admitted for decision
The complaint was not accepted for decision.
The chamber issued a non-admission order without reasons under the applicable procedural rule.
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