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BVerfG 2 BvR 3056/09•Taxation of employer VBL contribution as wages
BVerfG 2 BvR 3056/09Bverfg / 2. Senat 1. Kammer27 juil. 2010Dismissed
Extrait par Omnilex
The First Chamber of the Second Senate of the Federal Constitutional Court did not accept the constitutional complaint for decision. The complaint concerned a BFH judgment holding that an employer's contribution to the VBL constitutes taxable wages at the time of payment. The published decision contains no reasons beyond the citation to § 93d(1) sentence 3 BVerfGG.
§ 93d Abs. 1 S. 3 BVerfGG; non-acceptance of a constitutional complaint without reasons. A chamber may reject acceptance by unanonymized order without stating reasons where the statutory requirements for acceptance are not shown. Such a non-entry decision does not contain a substantive review of the challenged judgment and leaves it in force.
Entscheidungsdatum: 2010-07-27
Aktenzeichen: 2 BvR 3056/09
ECLI: ECLI:DE:BVerfG:2010:rk20100727.2bvr305609
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: § 93d Abs 1 S 3 BVerfGG
Vorinstanz: vorgehend BFH, 7. Mai 2009, Az: VI R 8/07, Urteil
Spruchkörper: 2. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Umlagezahlung des Arbeitgebers an die Versorgungsanstalt des Bundes und der Länder (VBL) als steuerpflichtiger Arbeitslohn im Zeitpunkt der Zahlung
Extrait par Omnilex
Whether the constitutional complaint was to be admitted for decision.
The complaint was not accepted for decision.
The chamber decided under § 93d(1) sentence 3 BVerfGG without a reasoned decision; no admissibility or merits review was pursued in the published text.
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