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1 BvR 2074/10 ECLI:DE:BVerfG:2010:rk20100929.1bvr207410 Généré par l'IA

Tax law constitutional complaint: No violation of lawful judge rights for failure to refer to European Court of Justice

Numéro de cause 1 BvR 2074/10
Autorité / Tribunal
Juridiction Allemagne (DE)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Federal Constitutional Court dismissed the constitutional complaint, ruling that no violation of the right to a lawful judge under Article 101(1) Sentence 2 of the Basic Law existed. The dispute involved a tax law case where the complainant alleged that the competent authority failed to make a preliminary reference to the European Court of Justice when a question of EU law was at issue. The Court determined that this alleged failure to refer to the European Court of Justice did not constitute a violation of the constitutional guarantee against arbitrary jurisdiction, resulting in the prior administrative and judicial decisions remaining in force.

Regeste Legislator

Généré par l'IA

§ 93d Abs. 1 Satz 3 BVerfGG, Artikel 101 Absatz 1 Satz 2 GG; Tax law constitutional complaint: No violation of lawful judge rights for failure to refer to European Court of Justice: The dispute involved a tax law case where the complainant alleged that the competent authority failed to make a preliminary reference to the European Court of Justice when a question of EU law was at issue. The Court determined that this alleged failure to refer to the European Court of Justice did not constitute a violation of the constitutional guarantee against arbitrary jurisdiction, resulting in the prior administrative and judicial decisions remaining in force.

Mots-clés

Généré par l'IA
renvoi préjudiciel autorité judiciaire fiscale juridiction constitutionnelle réclamation administrative droit des obligations droit de demeurer

Dispositions légales citées

Généré par l'IA
§ 93d Abs. 1 Satz 3 BVerfGG
The procedural provision cited in the dispositive to justify the omission of a detailed written explanation for the chamber's decision.
Artikel 101 Absatz 1 Satz 2 GG
The substantive constitutional provision cited in the dispositive as the specific right alleged to be violated, which the court determined was not infringed, serving as the basis for dismissing the complaint.
Généré par l'IA
1 BvR 523/11
Omission of second preliminary reference to CJEU after prior ruling: no breach of lawful judge or Art. 267 TFEU duty
1 BvR 2731/19
Failure to exhaust nullity action against arbitrary violation of ECJ referral duty undermines constitutional complaint for denial of right to statutory judge
2 BvR 2894/14
Insufficiency of constitutional complaint alleging breach of EU preliminary reference duty under Article 267 TFEU and Article 101(1) Sentence 2 Basic Law regarding trade tax block amounts
1 BvR 2571/12
Inadmissibility of constitutional complaint for failure to substantiate violation of right to judge by law due to refusal to refer EU state liability question to ECJ.
1 BvR 640/11
BFH failure to refer EU tax finality questions to CJEU under Art. 267(3) TFEU and violation of right to a legally established judge under Art. 101(1) GG

Questions juridiques clés extraites par Legislator

Généré par l'IA
Artikel 101 Absatz 1 Satz 2 GG

The substantive constitutional provision cited in the dispositive as the specific right alleged to be violated, which the court determined was not infringed, serving as the basis for dismissing the complaint.

§ 93d Abs. 1 Satz 3 BVerfGG

The procedural provision cited in the dispositive to justify the omission of a detailed written explanation for the chamber's decision.

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Texte complet

Nichtannahmebeschluss: Verfassungsbeschwerde in steuerrechtlicher Sache erfolglos - keine Verletzung von Art 101 Abs 1 S 2 GG - Tenorbegründung

[TENOR]

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen, weil eine Verletzung von Artikel 101 Absatz 1 Satz 2 GG infolge einer Verkennung der Pflicht zur Vorlage an den Europäischen Gerichtshof nicht vorliegt.

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

[GRUENDE]

Diese Entscheidung ist unanfechtbar.