Non-admission complaint cannot attack merits

BFH IX B 131/13Bfh / Division 93 de abr. de 2014Dismissed

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Extraído pela Omnilex

Resumo Omnilex

The BFH dismissed a non-admission complaint in a tax case as inadmissible. The complainants formally alleged procedural defects, but their submission amounted only to criticism of the fiscal court's substantive assessment. Because such attacks on the merits cannot establish a ground for leave to appeal, the complaint did not satisfy the substantiation requirement of § 116(3) sentence 3 FGO.

Sumário Omnilex

§ 115 Abs. 2 Nr. 3 FGO; § 116 Abs. 3 Satz 3 FGO; a non-admission complaint is inadmissible if it merely criticizes the material correctness of the fiscal court judgment. Formal invocation of a procedural defect is insufficient where, in substance, no legally cognizable ground for leave to appeal is set out. Merits-based objections cannot replace the required specific and coherent pleading of a reversal-worthy procedural error (consid. 1).

Texto completo

BFH — IX B 131/13, Beschluss

Entscheidungsdatum: 2014-04-03

Aktenzeichen: IX B 131/13

Dokumenttyp: Beschluss

Normen: § 115 Abs 2 Nr 3 FGO, § 116 Abs 3 S 3 FGO

Vorinstanz: vorgehend FG Düsseldorf, 15. August 2013, Az: 12 K 4144/09 E, Urteil

Spruchkörper: 9. Senat

Titelzeile

Nichtzulassungsbeschwerde

Leitsatz

NV: Angriffe gegen die materiell-rechtliche Richtigkeit der finanzgerichtlichen Entscheidung können die Revisionszulassung nicht rechtfertigen.

Gründe

1 Die Beschwerde ist unzulässig. Ihr ist keine schlüssige (§ 116 Abs. 3 Satz 3 der Finanzgerichtsordnung --FGO--) Darlegung eines Revisionszulassungsgrundes i.S. von § 115 Abs. 2 FGO zu entnehmen. Zwar berufen sich die Kläger und Beschwerdeführer formaliter auf Verfahrensmängel i.S. von § 115 Abs. 2 Nr. 3 FGO, der Sache nach wenden sie sich jedoch ausschließlich gegen die materiell-rechtliche Richtigkeit der finanzgerichtlichen Entscheidung. Dies kann die Revisionszulassung nicht rechtfertigen.

Palavras-chave

non-admission complaintinadmissibilitysubstantiation requirementprocedural defectmerits review

Extraído pela Omnilex

Questões jurídicas principais extraídas pela Omnilex

Questão jurídica principal

Whether the non-admission complaint sufficiently alleged a ground for leave to appeal under § 115(2) FGO in compliance with § 116(3) sentence 3 FGO.

Decisão extraída

No; the complaint was inadmissible because it did not set out any admissible ground for leave to appeal in a coherent manner.

Fundamentação extraída

Although the complainants formally invoked procedural defects under § 115(2) no. 3 FGO, their arguments in substance attacked only the correctness of the fiscal court's substantive reasoning. Such merits-based criticism cannot justify leave to appeal.

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