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Constitutional complaint not admitted for decision

BVerfG 2 BvR 858/11Bverfg / 2. Senat 3. KammerOct 28, 2011Inadmissible

Open source

Extracted by Omnilex

Omnilex summary

The Federal Constitutional Court’s Third Chamber of the Second Senate rejected a constitutional complaint without reasons. The complaint, directed against earlier fiscal-court decisions of the Fiscal Court of Nuremberg and the Federal Fiscal Court, was not admitted for decision. The order is final and not subject to appeal.

Omnilex headnote

§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint in chamber proceedings without reasons. The chamber may decline to admit a constitutional complaint for decision by summary order where the statutory requirements for acceptance are not met. Such a non-admission order is final and not appealable.

Full text

BVerfG — 2 BvR 858/11, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2011-10-28

Aktenzeichen: 2 BvR 858/11

ECLI: ECLI:DE:BVerfG:2011:rk20111028.2bvr085811

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: § 93d Abs 1 S 3 BVerfGG, § 32c Abs 2 S 2 Nr 2 EStG vom 24.03.1999

Vorinstanz: vorgehend BFH, 2. März 2011, Az: IV B 139/09, Beschlussvorgehend FG Nürnberg, 12. Oktober 2009, Az: 1 K 138/2008, Urteil

Spruchkörper: 2. Senat 3. Kammer

Titelzeile

Kammerbeschluss ohne Begründung

Tenor

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.

Diese Entscheidung ist unanfechtbar.

Keywords

constitutional complaintnon-admissionfiscal courtsummary procedurefinal order

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the constitutional complaint should be admitted for decision

Extracted holding

The complaint was not admitted for decision.

Extracted reasoning

The chamber issued a non-reasoned order under § 93d(1) sentence 3 BVerfGG and declined to take the complaint up.

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