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BVerfG 2 BvR 1008/11•Non-admission of constitutional complaint on mileage allowance
BVerfG 2 BvR 1008/11Bverfg / 2. Senat 2. Kammer20.08.2013Inadmissible
Von Omnilex extrahiert
The First Chamber of the Second Senate of the Federal Constitutional Court issued a non-admission order without reasons in a constitutional complaint concerning the income-tax treatment of a flat mileage allowance. The complaint was not admitted for decision under § 93d(1) sentence 3 BVerfGG. The prior fiscal-court decisions therefore remained unaffected.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. In chamber proceedings, the Federal Constitutional Court may decline to admit a constitutional complaint for decision without stating reasons. Such a non-admission order leaves the challenged lower-court decisions in force and does not constitute a merits review of the underlying tax-law questions.
Entscheidungsdatum: 2013-08-20
Aktenzeichen: 2 BvR 1008/11
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 3 Nr 13 EStG 2010, § 3 Nr 16 EStG 2010, § 9 Abs 1 EStG 2010
Vorinstanz: vorgehend BFH, 15. März 2011, Az: VI B 145/10, Beschlussvorgehend Finanzgericht Baden-Württemberg, 22. Oktober 2010, Az: 10 K 1768/10, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Einkommensteuerrecht - Pauschaler Kilometersatz
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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