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Non-admission of constitutional complaint on mileage allowance

BVerfG 2 BvR 1008/11Bverfg / 2. Senat 2. KammerAug 20, 2013Inadmissible

Open source

Extracted by Omnilex

Omnilex summary

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.

Omnilex headnote

§ 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.

Full text

BVerfG — 2 BvR 1008/11, Kammerbeschluss ohne Begründung

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

Titelzeile

Nichtannahmebeschluss ohne Begründung: Einkommensteuerrecht - Pauschaler Kilometersatz

Keywords

constitutional complaintnon-admissionincome taxmileage allowanceflat ratefiscal courtfederal constitutional court

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.

Extracted reasoning

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

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