Non-admission of constitutional complaint as parallel decision

BVerfG 1 BvR 1403/11Bverfg / 1. Senat 1. Kammer29 mag 2012Dismissed

Estratto da Omnilex

Sintesi Omnilex

The Federal Constitutional Court did not accept the constitutional complaint for decision. It gave no further reasons under § 93d(1) sentence 3 BVerfGG and referred to its parallel decision of 29 May 2012 in case 1 BvR 640/11. The order is final and unappealable.

Massima Omnilex

§ 93d Abs. 1 Satz 3 BVerfGG; non-admission of a constitutional complaint by summary order. Where the Court considers a complaint not to warrant acceptance for decision, it may dispense with any further statement of reasons. A reference to a parallel decision may suffice. The order is final and not subject to challenge.

Testo completo

BVerfG — 1 BvR 1403/11, Nichtannahmebeschluss

Entscheidungsdatum: 2012-05-29

Aktenzeichen: 1 BvR 1403/11

ECLI: ECLI:DE:BVerfG:2012:rk20120529.1bvr140311

Dokumenttyp: Nichtannahmebeschluss

Vorinstanz: vorgehend BFH, 31. März 2011, Az: V S 6/11, Beschlussvorgehend BFH, 16. September 2010, Az: V R 51/09, Urteilvorgehend FG Münster, 13. August 2009, Az: 5 K 2174/07 U, Urteil

Spruchkörper: 1. Senat 1. Kammer

Titelzeile

Nichtannahmebeschluss: Parallelentscheidung

Tenor

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen (vgl. Beschluss der 1. Kammer des Ersten Senats vom 29. Mai 2012 - 1 BvR 640/11 -).

Von einer weiteren Begründung wird nach § 93d Abs. 1 Satz 3 BVerfGG abgesehen.

Diese Entscheidung ist unanfechtbar.

Parole chiave

constitutional complaintnon-admissionsummary orderparallel decisionfinality

Estratto da Omnilex

Questione giuridica chiave

Whether the constitutional complaint should be accepted for decision

Decisione estratta

The complaint was not accepted for decision.

Motivazione estratta

The Court saw no need for further reasoning and referred to the parallel order in case 1 BvR 640/11; it also invoked section 93d(1) sentence 3 BVerfGG to omit further reasons.

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