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BVerfG 1 BvR 2777/11•Non-admission of complaint on crediting Dutch gift tax
BVerfG 1 BvR 2777/11Bverfg / 1. Senat 1. Kammer16.08.2012Inadmissible
Von Omnilex extrahiert
The First Chamber of the First Senate of the Federal Constitutional Court did not admit the constitutional complaint without giving reasons. The complaint concerned the crediting of Dutch gift tax under § 21 ErbStG 1997 and was directed against the Federal Fiscal Court judgment of 7 September 2011 (II R 58/09).
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint without reasons. A chamber may refuse admission by summary order without stating reasons when the prerequisites for admission are not met. Such a non-admission order has no substantive review of the merits and leaves the challenged decision undisturbed.
Entscheidungsdatum: 2012-08-16
Aktenzeichen: 1 BvR 2777/11
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 21 ErbStG 1997
Vorinstanz: vorgehend BFH, 7. September 2011, Az: II R 58/09, Urteil
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Anrechnung niederländischer Schenkungssteuer
Von Omnilex extrahiert
Whether the constitutional complaint should be admitted for decision.
The complaint was not admitted.
The chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.
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