Allocation of 2012 tax refund in insolvency proceedings

513 IN 11/04Tribunal de Primeira Instância7 de jan. de 2013Direito da insolvênciaParcialmente deferido

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Extraído pela Omnilex

Resumo Omnilex

The Düsseldorf Local Court partially granted an immediate complaint concerning allocation of a tax refund claim for 2012 in insolvency proceedings. It directed that the claim be allocated in accordance with the Federal Court of Justice order of 16 July 2009, IX ZB 239/04. The court stated that the complaint could not succeed to any greater extent.

Texto completo

Amtsgericht Düsseldorf — 513 IN 11/04 — Beschluss

Entscheidungsdatum: 2013-01-07

Aktenzeichen: 513 IN 11/04

ECLI: ECLI:DE:AGD:2013:0107.513IN11.04.00

Dokumenttyp: Beschluss

Spruchkörper: Abteilung 513

Tenor

wird der sofortigen Beschwerde insoweit abgeholfen, dass die Aufteilung des Steuererstattungsanspruchs für das Jahr 2012 in Gemäßheit des Beschlusses des BGH, Beschluss vom 16. 7. 2009 - IX ZB 239/04 - zu erfolgen hat.

Zu einer weiteren Abhilfe vermag der Rechtsbehelf nicht durchzugreifen.

Palavras-chave

insolvency proceedingstax refundclaim allocationimmediate complaint

Questões jurídicas principais extraídas pela Omnilex

How the tax refund claim for 2012 must be allocated.

The allocation must follow the Federal Court of Justice's ruling of 16 July 2009, IX ZB 239/04.

The court relied on the cited Federal Court of Justice ruling to determine the allocation method.

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