projetos
BVerfG 2 BvR 816/12 ΓÇó Non-admission of constitutional complaint on transitional rule
BVerfG 2 BvR 816/12Bverfg / 2. Senat 2. Kammer30 de abr. de 2014Inadmissible
The Federal Constitutional Court, 2nd Chamber of the 2nd Senate, did not admit the constitutional complaint for decision. The case concerned the abolition of the multi-parent fiscal unity regime and a transitional rule under corporate tax law. The chamber issued a non-reasoned decision. Prior proceedings had been before the Fiscal Court of Munich and the Federal Fiscal Court.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber decision without reasons. In chamber proceedings the Court may refuse to admit a constitutional complaint for decision without further reasoning. Such a non-admission leaves the challenged lower-court decisions untouched and does not establish a merits review of the constitutional objections.
Entscheidungsdatum: 2014-04-30
Aktenzeichen: 2 BvR 816/12
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 14 Abs 1 S 1 Nr 2 S 3 KStG 1977 vom 16.05.2003, § 34 Abs 1 KStG 1977
Vorinstanz: vorgehend BFH, 15. Februar 2012, Az: I B 7/11, Beschlussvorgehend FG München, 30. November 2010, Az: 2 K 2315/08, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Abschaffung der Mehrmütterorganschaft - Übergangsregelung