Non-admission of constitutional complaint; tax notice service presumption

BVerfG 1 BvR 529/12Bverfg / 1. Senat 1. KammerApr 19, 2012Inadmissible

Extracted by Omnilex

Omnilex summary

The Federal Constitutional Court's First Chamber refused legal aid and the appointment of a lawyer for the intended constitutional complaint because the complaint lacked any prospect of success. It then did not accept the constitutional complaint for decision and issued the order without reasons under § 93d(1) sentence 3 BVerfGG. The decision is final.

Omnilex headnote

§ 93d Abs. 1 S. 3 BVerfGG; legal aid in constitutional complaint proceedings requires an intended complaint with sufficient prospects of success. Where such prospects are absent, legal aid and appointment of counsel are to be refused, and the chamber may non-admit the complaint without giving reasons. The summary procedure is appropriate where no reasoned decision is required and the complaint does not warrant acceptance for decision.

Full text

BVerfG — 1 BvR 529/12, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2012-04-19

Aktenzeichen: 1 BvR 529/12

ECLI: ECLI:DE:BVerfG:2012:rk20120419.1bvr052912

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 122 Abs 2 AO 1977

Vorinstanz: vorgehend BFH, 14. Februar 2012, Az: V S 1/12 (PKH), Beschluss

Spruchkörper: 1. Senat 1. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung: Vermutung des Zugangs eines Verwaltungsakts gem § 122 Abs 2 AO 1977 - Voraussetzungen für Grundsatzzulassung wegen grundsätzlicher Bedeutung im finanzgerichtlichen Verfahren

Tenor

Der Antrag auf Bewilligung von Prozesskostenhilfe und Beiordnung eines Rechtsanwalts wird abgelehnt, weil die beabsichtigte Rechtsverfolgung keine Aussicht auf Erfolg hat.

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.

Von einer Begründung wird nach § 93d Abs. 1 Satz 3 BVerfGG abgesehen.

Diese Entscheidung ist unanfechtbar.

Keywords

constitutional complaintlegal aidappointment of counseladmissibilityprospects of successsummary proceduretax procedureservice presumption

Extracted by Omnilex

Key legal question

Whether legal aid and appointment of a lawyer should be granted for the intended constitutional complaint.

Extracted holding

Legal aid and appointment of counsel were refused because the intended constitutional complaint had no prospect of success.

Extracted reasoning

Without an arguable prospect of success, the requirements for procedural legal aid were not met.

Key legal question

Whether the constitutional complaint should be accepted for decision.

Extracted holding

The constitutional complaint was not accepted for decision.

Extracted reasoning

The chamber saw no basis to admit the complaint; it therefore dispensed with a reasoned decision under the applicable summary procedure.

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