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NATO Status Agreement and income tax liability

BVerfG 2 BvR 1717/10Bverfg / 2. Senat 2. KammerApr 13, 2012Inadmissible

Open source

Extracted by Omnilex

Omnilex summary

The Federal Constitutional Court's Second Senate, First Chamber, issued a non-admission order without reasons. The case concerned whether the NATO Status Agreement could exclude income tax liability in Germany despite an in-country residence. The complaint against the fiscal court judgment and the Federal Fiscal Court's decision was not admitted.

Omnilex headnote

§ 93d Abs. 1 S. 3 BVerfGG; constitutional complaint, non-admission without reasons: A chamber may decline to admit a constitutional complaint without stating reasons where the statutory prerequisites for acceptance are not met. In such a case, the complaint is terminated by non-admission; the Court does not examine the merits in a reasoned decision.

Full text

BVerfG — 2 BvR 1717/10, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2012-04-13

Aktenzeichen: 2 BvR 1717/10

ECLI: ECLI:DE:BVerfG:2012:rk20120413.2bvr171710

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 1 Abs 1 EStG, Art 10 Abs 1 S 1 NATOTrStat

Vorinstanz: vorgehend BFH, 26. Mai 2010, Az: VIII B 272/09, Beschlussvorgehend Finanzgericht Baden-Württemberg, 7. Oktober 2009, Az: 7 K 98/06, Urteil

Spruchkörper: 2. Senat 2. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung: NATO-Truppenstatut und Einkommensteuerpflicht bei inländischem Wohnsitz

Keywords

constitutional complaintnon-admissionincome taxresidenceNATO statusfiscal law

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the constitutional complaint should be accepted for decision

Extracted holding

The complaint was not accepted.

Extracted reasoning

The chamber issued a non-admission decision without reasons under § 93d(1) sentence 3 BVerfGG.

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