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Constitutional complaint not accepted without reasons

BVerfG 2 BvR 1021/12Bverfg / 2. Senat 1. KammerFeb 4, 2015Inadmissible

Open source

Extracted by Omnilex

Omnilex summary

The Federal Constitutional Court, 2nd Senate, 1st Chamber, issued a non-admission order without reasons in constitutional complaint proceedings. The decision follows earlier proceedings before the Hessian Fiscal Court and the Federal Fiscal Court. The complaint was not accepted pursuant to § 93d(1) sentence 3 BVerfGG.

Omnilex headnote

§ 93d Abs. 1 S. 3 BVerfGG; non-acceptance of a constitutional complaint without reasons: the Chamber may dispense with a statement of reasons where it does not accept the complaint for decision. Such a chamber order is a non-entry decision and does not contain a substantive review of the challenged lower-court decisions.

Full text

BVerfG — 2 BvR 1021/12, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2015-02-04

Aktenzeichen: 2 BvR 1021/12

ECLI: ECLI:DE:BVerfG:2015:rk20150204.2bvr102112

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: § 93d Abs 1 S 3 BVerfGG

Vorinstanz: vorgehend BFH, 28. Februar 2012, Az: VI B 124/11, Beschlussvorgehend Hessisches Finanzgericht, 27. Oktober 2011, Az: 3 K 1107/10, Urteil

Spruchkörper: 2. Senat 1. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung

Keywords

constitutional complaintnon-admissionfiscal courtsummary procedurelack of reasons

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 decided without reasons under § 93d(1) sentence 3 BVerfGG.

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