BVerfG 2 BvR 728/14•Non-admission: prerequisites for provisional tax assessment
BVerfG 2 BvR 728/14Bverfg / 2. Senat 1. Kammer26 mag 2015Dismissed
Estratto da Omnilex
The Federal Constitutional Court, 2nd Senate, 1st Chamber, rejected a constitutional complaint by order without reasons. The complaint concerned the requirements for making a tax assessment provisional under § 165(1) AO and was directed against a Federal Fiscal Court order and the underlying judgment of the Schleswig-Holstein Fiscal Court. The chamber did not admit the complaint for decision.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission order without reasons in chamber proceedings; a constitutional complaint may be rejected without reasons where the chamber does not see grounds for acceptance. In fiscal matters concerning provisional tax assessments under § 165 Abs. 1 AO, the constitutional complaint does not warrant admission merely because the complainant disputes the lower courts’ handling of the provisionality requirement; the chamber may dispose of the matter summarily without setting out substantive reasons.
Entscheidungsdatum: 2015-05-26
Aktenzeichen: 2 BvR 728/14
ECLI: ECLI:DE:BVerfG:2015:rk20150526.2bvr072814
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 165 Abs 1 AO
Vorinstanz: vorgehend BFH, 19. Februar 2014, Az: X B 187/13, Beschlussvorgehend Schleswig-Holsteinisches Finanzgericht, 19. September 2013, Az: 1 K 167/12, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Voraussetzungen einer Vorläufigkeitsfestsetzung
Estratto da Omnilex
Whether the constitutional complaint against the tax-court decisions was admissible and merited acceptance for decision.
The complaint was not accepted for decision.
The chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
Challenge concerning the prerequisites of a provisional assessment under § 165(1) AO.
No constitutional relief was granted on this point.
The decision leaves the lower-court treatment of the provisional assessment unchanged.
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