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Non-admission complaint dismissed for insufficient substantiation

BFH IX B 119/13Bfh / Division 95 de mar. de 2014Dismissed

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Extraído pela Omnilex

Resumo Omnilex

The Federal Fiscal Court dismissed the taxpayer’s non-admission complaint against a Hessian Fiscal Court judgment. It held that the filing did not set out, in the required substantiated manner, any ground for admission of revision under § 115(2) FGO, but instead only attacked the lower court’s substantive correctness. The senate also observed that no coherent request for correction of the judgment under § 107 FGO was apparent. The court therefore declined to provide further reasoning under § 116(5) sentence 2 FGO.

Sumário Omnilex

§ 115 Abs. 2 FGO, § 116 Abs. 3 Satz 3 FGO; non-admission complaint and substantiation requirements: A complaint seeking admission of revision must designate and substantiate one of the statutory grounds for admission. Mere assertions that the fiscal court decision is materially incorrect do not satisfy the requirements and cannot replace an actual admission ground. If the complaint is limited to general criticism of the merits, it is inadmissible; the court may then dispense with further reasoning pursuant to § 116 Abs. 5 sentence 2 FGO. A correction request under § 107 FGO must likewise be coherent and recognizable from the submissions.

Texto completo

BFH — IX B 119/13, Beschluss

Entscheidungsdatum: 2014-03-05

Aktenzeichen: IX B 119/13

Dokumenttyp: Beschluss

Normen: § 115 Abs 2 FGO, § 116 Abs 3 S 3 FGO

Vorinstanz: vorgehend Hessisches Finanzgericht, 12. August 2013, Az: 11 K 226/13, Urteil

Spruchkörper: 9. Senat

Titelzeile

Nichtzulassungsbeschwerde

Leitsatz

NV: Allgemeine Angriffe gegen die materiell-rechtliche Richtigkeit der finanzgerichtlichen Entscheidung können die Revisionszulassung nicht rechtfertigen.

Gründe

1 Die Beschwerde ist unzulässig. Der Kläger und Beschwerdeführer macht nicht in der gebotenen substantiierten Weise (§ 116 Abs. 3 Satz 3 der Finanzgerichtsordnung --FGO--) einen Revisionszulassungsgrund i.S. von § 115 Abs. 2 Nrn. 1, 2, 3 FGO geltend. Vielmehr wendet sich die Beschwerde allgemein gegen die materiell-rechtliche Richtigkeit des finanzgerichtlichen Urteils. Dies kann jedoch die Revisionszulassung nicht rechtfertigen. Von einer weiteren Begründung wird gemäß § 116 Abs. 5 Satz 2 2. Halbsatz FGO abgesehen.

2 Ergänzend wird darauf hingewiesen, dass dem Senat ein schlüssiger Antrag auf Urteilsberichtigung i.S. von § 107 FGO nicht vorliegt.

Palavras-chave

non-admission complaintsubstantiationadmissibilityrevision admissioncorrection request

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether the non-admission complaint substantiated a ground for allowing revision under § 115(2) FGO in compliance with § 116(3) sentence 3 FGO.

Decisão extraída

No. The complaint merely challenged the substantive correctness of the fiscal court judgment and therefore did not justify admission of revision.

Fundamentação extraída

A non-admission complaint must set out an admissible ground for revision in a substantiated manner. General attacks on the material-law correctness of the lower court decision are insufficient.

Questão jurídica principal

Whether there was a plausible request for correction of the judgment under § 107 FGO.

Decisão extraída

No such substantiated correction request was before the court.

Fundamentação extraída

The senate noted that no coherent application for correction of the judgment had been presented.

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