BVerfG 1 BvR 194/12•Non-admission of complaint on trade tax interest add-back
BVerfG 1 BvR 194/12Bverfg / 1. Senat 1. Kammer8 de jun. de 2015Dismissed
Extraído pela Omnilex
The First Senate’s Chamber of the Federal Constitutional Court did not accept the constitutional complaint for decision. The complaint concerned the trade-tax add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999 and 2002 and was directed against the prior judgments of the Fiscal Court of Hamburg and the Federal Fiscal Court. The decision was issued as a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint without reasons. A Chamber may decline to accept a constitutional complaint for decision by order without stating reasons when the statutory conditions for acceptance are not met. The disposition leaves the challenged lower-court decisions in force and entails no substantive constitutional review; any tax-law issues raised, including the add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999/2002, remain unexamined in the constitutional proceeding.
Entscheidungsdatum: 2015-06-08
Aktenzeichen: 1 BvR 194/12
ECLI: ECLI:DE:BVerfG:2015:rk20150608.1bvr019412
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 8 Nr 1 GewStG 1999, § 8 Nr 1 GewStG 2002
Vorinstanz: vorgehend BFH, 15. September 2011, Az: I R 51/10, Beschlussvorgehend FG Hamburg, 27. Mai 2010, Az: 2 K 68/08, Urteil
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Hinzurechnung von Dauerschuldzinsen
Extraído pela Omnilex
Whether the constitutional complaint was to be accepted for decision.
The complaint was not accepted.
The Chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
Challenge to the add-back of long-term debt interest under § 8 Nr. 1 GewStG 1999 and 2002.
No relief was granted.
The complaint did not lead to review by the Federal Constitutional Court.
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