Legislator Rechtsprechung & Gesetzgebung
1 BvR 1902/11 KI-generiert

Admissibility of constitutional complaint challenging external tax audit procedures

Geschäftsnummer 1 BvR 1902/11
Gericht / Behörde
Rechtsordnung Deutschland (DE)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)

Legislator-Zusammenfassung

KI-generiert

The Federal Constitutional Court dismissed the constitutional complaint without stating reasons, thereby upholding the lower courts' rejection of the taxpayer's application to stay the enforcement of a tax assessment notice. The dispute concerned the admissibility of an external tax audit and the subsequent issuance of a tax assessment, which the taxpayer challenged on constitutional grounds, arguing that the audit violated procedural rights. The decision rests on the general constitutional standard for admissibility, requiring the complainant to effectively present specific fundamental rights violations; as the complaint failed to meet these threshold requirements, the challenged administrative tax order and the lower court's refusal to intervene remain in force.

Legislator-Regeste

KI-generiert

Admissibility of constitutional complaint challenging external tax audit procedures: The dispute concerned the admissibility of an external tax audit and the subsequent issuance of a tax assessment, which the taxpayer challenged on constitutional grounds, arguing that the audit violated procedural rights. The decision rests on the general constitutional standard for admissibility, requiring the complainant to effectively present specific fundamental rights violations; as the complaint failed to meet these threshold requirements, the challenged administrative tax order and the lower court's refusal to intervene remain in force.

Schlagwörter

KI-generiert
Rechte des Steuerpflichtigen Verwaltungsbeschwerde Vollstreckung der Steuerveranlagung Verletzung von Verfahrensrechten verfassungsmässige Anforderung Verfassungsbeschwerde im Ausland
KI-generiert

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

Nichtannahmebeschluss ohne Begründung: Zulässigkeit einer Außenprüfung