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2 BvR 1163/13 ECLI:DE:BVerfG:2017:rk20170302.2bvr116313 KI-generiert

Constitutional limits on search orders for Cum/Ex stock transactions and suspicion of serious joint tax evasion

Geschäftsnummer 2 BvR 1163/13
Gericht / Behörde
Rechtsordnung Deutschland (DE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Federal Constitutional Court dismissed the constitutional complaint as unfounded, upholding the challenged Lower Court rulings. The complainants had contested search and seizure orders issued in connection with stock acquisitions spanning the dividend record date (Cum/Ex transactions), arguing that the authorities lacked a sufficient suspicion of serious joint tax evasion. The Court held that the regional court's rejection of the complaints against these coercive measures was constitutionally unobjectionable, as the General State Prosecutor's assessment of a concrete suspicion of particularly serious co-perpetration of tax evasion satisfied the requirements of the principle of legal certainty, the prohibition of arbitrary action, and the protections for property and professional activity under the Basic Law.

Legislator-Regeste

KI-generiert

Art. 12 GG, Art. 103 Abs. 1 GG, Art. 103 Abs. 2 GG, Art. 13 Abs. 1 und 2 GG; Constitutional limits on search orders for Cum/Ex stock transactions and suspicion of serious joint tax evasion: The complainants had contested search and seizure orders issued in connection with stock acquisitions spanning the dividend record date (Cum/Ex transactions), arguing that the authorities lacked a sufficient suspicion of serious joint tax evasion. The Court held that the regional court's rejection of the complaints against these coercive measures was constitutionally unobjectionable, as the General State Prosecutor's assessment of a concrete suspicion of particularly serious co-perpetration of tax evasion satisfied the requirements of the principle of legal certainty, the prohibition of arbitrary action, and the protections for property and professional activity under the Basic Law.

Schlagwörter

KI-generiert
verfassungsmässiger Grundsatz Rechtssicherheit Durchsuchung Steuerhinterziehung Bezugsteuer Reihenfolge der Pfändung

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 12 GG
Cited in the dispositive regarding professional freedom, justifying the rejection of the complaint against the coercive measures affecting professional activities.
Art. 103 Abs. 1 GG
Cited in the dispositive as the constitutional basis for the principle of legal certainty, underlying the finding that the search orders were not constitutionally objectionable.
Art. 103 Abs. 2 GG
Cited in the dispositive as the constitutional basis for the nullity clause (principle of legality), relevant to the assessment of the suspicion of tax evasion.
Art. 13 Abs. 1 und 2 GG
Cited in the dispositive regarding the protection of the home, justifying the rejection of the complaint against the search and seizure orders.
KI-generiert
2 BvR 2992/14
Constitutional limits on search warrants for money laundering: requirement of specific predicate offense suspicion under Art. 13 GG
2 BvR 1011/10
Constitutional limits on law firm search: necessity and subjective intent in excessive fee collection cases
1 BvR 1085/24
Sufficiency of specificity and judicial review requirements for search warrants in VAT fraud investigations under Article 13(2) GG
2 BvR 1345/08
Scope limitation of business premises search warrants and judicial scrutiny of suspected illegal work under Article 13 GG
2 BvR 44/16
Standing and exhaustion of remedies for search of tax advisor’s premises under constitutional property and hearing rights

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 103 Abs. 1 GG

Cited in the dispositive as the constitutional basis for the principle of legal certainty, underlying the finding that the search orders were not constitutionally objectionable.

Art. 103 Abs. 2 GG

Cited in the dispositive as the constitutional basis for the nullity clause (principle of legality), relevant to the assessment of the suspicion of tax evasion.

Art. 13 Abs. 1 und 2 GG

Cited in the dispositive regarding the protection of the home, justifying the rejection of the complaint against the search and seizure orders.

Art. 12 GG

Cited in the dispositive regarding professional freedom, justifying the rejection of the complaint against the coercive measures affecting professional activities.

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Volltext

Nichtannahmebeschluss mit Tenorbegründung: Durchsuchungs- und Beschlagnahmeanordnungen im Zusammenhang mit sog Cum-/Ex-Geschäften - keine verfassungsrechtlichen Bedenken gegen Annahme eines hinreichenden Tatverdachts der besonders schweren mittäterschaftlichen Steuerhinterziehung

[TENOR]

Die Verfassungsbeschwerde wird nicht zur Entscheidung angenommen. Sie ist unbegründet. Die angegriffenen Beschlüsse des Landgerichts, mit denen Beschwerden gegen Durchsuchungs- und Beschlagnahmeanordnungen im Zusammenhang mit Aktienkäufen über den Dividendenstichtag (so genannte Cum-/Ex-Geschäfte) unter Bezugnahme auf eine Stellungnahme der Generalstaatsanwaltschaft Frankfurt am Main vom 7. Februar 2013 als unbegründet verworfen werden, weil der Tatverdacht der besonders schweren mittäterschaftlichen Steuerhinterziehung gegeben sei, sind verfassungsrechtlich (Art. 103 Abs. 1, Art. 103 Abs. 2, Art. 13 Abs. 1 und 2, Art. 12 GG) nicht zu beanstanden.

Diese Entscheidung ist unanfechtbar.