Input tax deduction for non-commercial associations: exclusion of expenses incurred for general member interests

The Federal Constitutional Court declined to hear the constitutional complaint, leaving the lower court's rejection of the taxpayer's value-added tax refund claim in force. The dispute concerned whether a non-commercial association could claim input tax deduction for expenses incurred in pursuing the general interests of its members, specifically when the tax burden was distributed to specific target groups rather than the broader membership. The Court issued an unreasoned non-acceptance decision, indicating that the complaint did not warrant a constitutional review, thereby upholding the tax authorities' position that such general interest activities do not qualify for input tax deduction under German VAT law.