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2 BvR 1008/11 Généré par l'IA

Flat-rate mileage allowance in income tax: Constitutionality of non-acceptance of constitutional complaint

Numéro de cause 2 BvR 1008/11
Autorité / Tribunal
Juridiction Allemagne (DE)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
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Synthèse Legislator

Généré par l'IA

The Federal Constitutional Court (Second Senate, Second Chamber) issued a non-acceptance decision without reasoning, thereby rejecting the constitutional complaint and leaving the lower courts' rulings in force. The dispute concerned income tax law, specifically the constitutionality of the flat-rate mileage allowance (pauschaler Kilometersatz) applied to the taxpayer's taxable income. The complaint was dismissed on the grounds that it did not meet the requirements for constitutional review, with no substantive legal doctrine established by the Court.

Regeste Legislator

Généré par l'IA

Flat-rate mileage allowance in income tax: Constitutionality of non-acceptance of constitutional complaint: The dispute concerned income tax law, specifically the constitutionality of the flat-rate mileage allowance (pauschaler Kilometersatz) applied to the taxpayer's taxable income. The complaint was dismissed on the grounds that it did not meet the requirements for constitutional review, with no substantive legal doctrine established by the Court.

Mots-clés

Généré par l'IA
impôt sur le revenu constitutionnalité motifs légaux motivation sur le fond doctrine juridique décision motivée
Généré par l'IA
VI R 48/15
Constitutional validity of the travel expense allowance cap and the unequal treatment of public transport users under the equal treatment clause in income tax proceedings.
III B 112/09
Constitutionality of commuter allowance calculated on distance rather than actual travel distance
2 BvR 2227/08, 2 BvR 2228/08
Tax exemption for parliamentary allowances: constitutional equality of non-self-employed taxpayers and lack of protective interest regarding allowance amounts
VI R 4/15
Constitutionality of limiting employee commuting deductions to a flat rate and the differential treatment of public transport users under the equality principle
VI B 43/12
Constitutional validity of the commuting allowance's blanket deduction for taxpayers requiring two daily trips

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Texte complet

Nichtannahmebeschluss ohne Begründung: Einkommensteuerrecht - Pauschaler Kilometersatz