Subject matter value of lawyer’s activity in concrete norm review of minimum profit taxation on corporate and trade tax (§ 37 Abs. 2 Satz 2 i.V.m. § 14 Abs. 1 RVG)
Germany (DE)
Legislator summary
AI generatedThe Federal Constitutional Court fixed the subject matter value of the professional legal activity at EUR 75,000, a procedural determination that does not resolve the underlying substantive constitutional dispute. This decision arose from a concrete norm review procedure (Case No. 2 BvL 19/14) challenging the constitutionality of the minimum profit tax regime under corporate and trade tax law. The Court’s ruling relied exclusively on § 37 Abs. 2 Satz 2 in conjunction with § 14 Abs. 1 RVG (Rechtsanwaltvergütungsgesetz), applying the subjective and objective significance of the proceedings to determine the fee assessment value for the involved legal representatives.
Legislator headnote
AI generated§ 14 Abs. 1 RVG, § 37 Abs. 2 Satz 2 i.V.m. § 14 Abs. 1 RVG; Subject matter value of lawyer’s activity in concrete norm review of minimum profit taxation on corporate and trade tax (§ 37 Abs. 2 Satz 2 i.V.m. § 14 Abs. 1 RVG): This decision arose from a concrete norm review procedure (Case No. 2 BvL 19/14) challenging the constitutionality of the minimum profit tax regime under corporate and trade tax law. The Court’s ruling relied exclusively on § 37 Abs. 2 Satz 2 in conjunction with § 14 Abs. 1 RVG (Rechtsanwaltvergütungsgesetz), applying the subjective and objective significance of the proceedings to determine the fee assessment value for the involved legal representatives.
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AI generatedBasis for the court's order fixing the subject matter value of the professional legal activity at EUR 75,000.
Full text
Gegenstandswertfestsetzung im Verfahren der konkreten Normenkontrolle bzgl der Verfassungsmäßigkeit der Mindestgewinnbesteuerung bei Körperschaft- und Gewerbesteuer
[TENOR]
Unter Berücksichtigung der subjektiven und objektiven Bedeutung des Verfahrens und seiner Förderung durch die anwaltliche Tätigkeit (vgl. BVerfGE 79, 365 ) wird der Wert des Gegenstands der anwaltlichen Tätigkeit für das Verfahren 2 BvL 19/14 auf 75.000 Euro (in Worten: fünfundsiebzigtausend Euro) festgesetzt (§ 37 Abs. 2 Satz 2 i.V.m. § 14 Abs. 1 RVG).