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BVerfG 2 BvR 1717/10•NATO Status Agreement and income tax liability
BVerfG 2 BvR 1717/10Bverfg / 2. Senat 2. Kammer13 apr 2012Inadmissible
Estratto da Omnilex
The Federal Constitutional Court's Second Senate, First Chamber, issued a non-admission order without reasons. The case concerned whether the NATO Status Agreement could exclude income tax liability in Germany despite an in-country residence. The complaint against the fiscal court judgment and the Federal Fiscal Court's decision was not admitted.
§ 93d Abs. 1 S. 3 BVerfGG; constitutional complaint, non-admission without reasons: A chamber may decline to admit a constitutional complaint without stating reasons where the statutory prerequisites for acceptance are not met. In such a case, the complaint is terminated by non-admission; the Court does not examine the merits in a reasoned decision.
Entscheidungsdatum: 2012-04-13
Aktenzeichen: 2 BvR 1717/10
ECLI: ECLI:DE:BVerfG:2012:rk20120413.2bvr171710
Dokumenttyp: Kammerbeschluss ohne Begründung
Normen: GG, § 93d Abs 1 S 3 BVerfGG, § 1 Abs 1 EStG, Art 10 Abs 1 S 1 NATOTrStat
Vorinstanz: vorgehend BFH, 26. Mai 2010, Az: VIII B 272/09, Beschlussvorgehend Finanzgericht Baden-Württemberg, 7. Oktober 2009, Az: 7 K 98/06, Urteil
Spruchkörper: 2. Senat 2. Kammer
Nichtannahmebeschluss ohne Begründung: NATO-Truppenstatut und Einkommensteuerpflicht bei inländischem Wohnsitz
Estratto da Omnilex
Whether the constitutional complaint should be accepted for decision
The complaint was not accepted.
The chamber issued a non-admission decision without reasons under § 93d(1) sentence 3 BVerfGG.
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