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BVerfG 1 BvR 529/12•Non-admission of constitutional complaint; tax notice service presumption
BVerfG 1 BvR 529/12Bverfg / 1. Senat 1. Kammer19 apr 2012Inadmissible
Estratto da Omnilex
The Federal Constitutional Court's First Chamber refused legal aid and the appointment of a lawyer for the intended constitutional complaint because the complaint lacked any prospect of success. It then did not accept the constitutional complaint for decision and issued the order without reasons under § 93d(1) sentence 3 BVerfGG. The decision is final.
§ 93d Abs. 1 S. 3 BVerfGG; legal aid in constitutional complaint proceedings requires an intended complaint with sufficient prospects of success. Where such prospects are absent, legal aid and appointment of counsel are to be refused, and the chamber may non-admit the complaint without giving reasons. The summary procedure is appropriate where no reasoned decision is required and the complaint does not warrant acceptance for decision.
Entscheidungsdatum: 2012-04-19
Aktenzeichen: 1 BvR 529/12
ECLI: ECLI:DE:BVerfG:2012:rk20120419.1bvr052912
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 122 Abs 2 AO 1977
Vorinstanz: vorgehend BFH, 14. Februar 2012, Az: V S 1/12 (PKH), Beschluss
Spruchkörper: 1. Senat 1. Kammer
Nichtannahmebeschluss ohne Begründung: Vermutung des Zugangs eines Verwaltungsakts gem § 122 Abs 2 AO 1977 - Voraussetzungen für Grundsatzzulassung wegen grundsätzlicher Bedeutung im finanzgerichtlichen Verfahren
Der Antrag auf Bewilligung von Prozesskostenhilfe und Beiordnung eines Rechtsanwalts wird abgelehnt, weil die beabsichtigte Rechtsverfolgung keine Aussicht auf Erfolg hat.
Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen.
Von einer Begründung wird nach § 93d Abs. 1 Satz 3 BVerfGG abgesehen.
Diese Entscheidung ist unanfechtbar.
Estratto da Omnilex
Whether legal aid and appointment of a lawyer should be granted for the intended constitutional complaint.
Legal aid and appointment of counsel were refused because the intended constitutional complaint had no prospect of success.
Without an arguable prospect of success, the requirements for procedural legal aid were not met.
Whether the constitutional complaint should be accepted for decision.
The constitutional complaint was not accepted for decision.
The chamber saw no basis to admit the complaint; it therefore dispensed with a reasoned decision under the applicable summary procedure.
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