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BVerfG 2 BvR 49/14•Non-admission: no special expense deduction for self-paid medical costs
BVerfG 2 BvR 49/14Bverfg / 2. Senat 1. KammerFeb 16, 2015Dismissed
Extracted by Omnilex
The Federal Constitutional Court, by chamber order without reasons, did not admit the constitutional complaint directed against the fiscal courts' refusal to allow a special-expense deduction for medical costs borne within a deductible arrangement. The complaint was therefore rejected at the admissibility stage; no substantive review was given.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. Where the chamber does not accept a complaint for decision, there is no merits adjudication; the proceeding ends at the admissibility stage. The challenged tax-law issue concerning § 10 Abs. 1 Nr. 3 Buchst. a EStG 2009 is not substantively decided in such an order.
Entscheidungsdatum: 2015-02-16
Aktenzeichen: 2 BvR 49/14
ECLI: ECLI:DE:BVerfG:2015:rk20150216.2bvr004914
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG, § 10 Abs 1 Nr 3 Buchst a EStG 2009
Vorinstanz: vorgehend BFH, 8. Oktober 2013, Az: X B 110/13, Beschlussvorgehend Niedersächsisches Finanzgericht, 6. Mai 2013, Az: 9 K 265/12, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Kein Sonderausgabenabzug von im Rahmen einer Selbstbeteiligung getragenen Krankheitskosten
Extracted by Omnilex
Whether the constitutional complaint should be admitted for decision despite the challenged tax-law ruling.
The complaint was not admitted.
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