Constitutional complaint not accepted without reasons

BVerfG 2 BvR 1484/09Bverfg / 2. Senat 1. Kammer19 apr 2010Dismissed

Estratto da Omnilex

Sintesi Omnilex

The Federal Constitutional Court, sitting as a chamber, rejected a constitutional complaint without providing reasons. The decision states only that the complaint was not accepted for decision and is not subject to appeal. The file refers to prior proceedings before the Federal Fiscal Court, including a judgment and a subsequent decision.

Massima Omnilex

§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber decision without reasons: The chamber may refuse acceptance of a constitutional complaint without a statement of reasons. Such a decision is final and not subject to appeal. The non-admission leaves the impugned lower-court decisions in place and does not require substantive review of the complaint's merits (cf. consid. 1).

Testo completo

BVerfG — 2 BvR 1484/09, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2010-04-19

Aktenzeichen: 2 BvR 1484/09

ECLI: ECLI:DE:BVerfG:2010:rk20100419.2bvr148409

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: § 93d Abs 1 S 3 BVerfGG

Vorinstanz: vorgehend BFH, 19. Mai 2009, Az: IX S 10/09, Beschlussvorgehend BFH, 25. Februar 2009, Az: IX R 33/07, Urteil

Spruchkörper: 2. Senat 1. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung

Tenor

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.

Gründe

1 Diese Entscheidung ist unanfechtbar.

Parole chiave

constitutional complaintnon-admissioninadmissibilityfinalityfiscal court

Estratto da Omnilex

Questione giuridica chiave

Whether the constitutional complaint should be accepted for decision.

Decisione estratta

The complaint was not accepted for decision.

Motivazione estratta

The chamber issued a non-admission decision without reasons under the applicable procedural rule.

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