projetos
BVerfG 2 BvR 49/14 ΓÇó Non-admission: no special expense deduction for self-paid medical costs
BVerfG 2 BvR 49/14Bverfg / 2. Senat 1. Kammer16 de fev. de 2015Dismissed
The Federal Constitutional Court, by chamber order without reasons, did not admit the constitutional complaint directed against the fiscal courts' refusal to allow a special-expense deduction for medical costs borne within a deductible arrangement. The complaint was therefore rejected at the admissibility stage; no substantive review was given.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. Where the chamber does not accept a complaint for decision, there is no merits adjudication; the proceeding ends at the admissibility stage. The challenged tax-law issue concerning § 10 Abs. 1 Nr. 3 Buchst. a EStG 2009 is not substantively decided in such an order.
Entscheidungsdatum: 2015-02-16
Aktenzeichen: 2 BvR 49/14
ECLI: ECLI:DE:BVerfG:2015:rk20150216.2bvr004914
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 10 Abs 1 Nr 3 Buchst a EStG 2009
Vorinstanz: vorgehend BFH, 8. Oktober 2013, Az: X B 110/13, Beschlussvorgehend Niedersächsisches Finanzgericht, 6. Mai 2013, Az: 9 K 265/12, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Kein Sonderausgabenabzug von im Rahmen einer Selbstbeteiligung getragenen Krankheitskosten