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BVerfG 2 BvR 1395/10•Non-entry: child benefit during interruption of training
BVerfG 2 BvR 1395/10Bverfg / 2. Senat 2. Kammer13 avr. 2012Dismissed
Extrait par Omnilex
The Federal Constitutional Court, sitting as a chamber, did not admit the constitutional complaint in a case concerning child benefit for an adult child whose vocational training had been interrupted because of the care of his or her own children. The decision was issued without reasons. The prior proceedings included a finance court judgment and subsequent Federal Fiscal Court decisions.
§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint by chamber order without reasons. Where a complaint does not satisfy the requirements for acceptance for decision, the Chamber may refuse admission without further reasoning; the substantive fiscal-law question regarding child benefit under § 32 Abs. 4 S. 1 Nr. 2 Buchst. a EStG remains unaddressed.
Entscheidungsdatum: 2012-04-13
Aktenzeichen: 2 BvR 1395/10
ECLI: ECLI:DE:BVerfG:2012:rk20120413.2bvr139510
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 32 Abs 4 S 1 Nr 2 Buchst a EStG 1997, § 32 Abs 4 S 1 Nr 2 Buchst a EStG 2002
Vorinstanz: vorgehend BFH, 25. März 2010, Az: III S 5/10, Beschlussvorgehend BFH, 24. September 2009, Az: III R 79/06, Urteilvorgehend Finanzgericht des Landes Sachsen-Anhalt, 31. Mai 2005, Az: 4 K 535/02, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: Kindergeld - Keine Berücksichtigung eines volljährigen Kindes bei Unterbrechung der Berufsausbildung zur Betreuung eigener Kinder
Extrait par Omnilex
Admissibility of the constitutional complaint against the fiscal court decisions on child benefit
The complaint was not admitted for decision.
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