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IV B 136/08 Generato dall'IA

Insolvency opening invalidates pending tax court judgment requiring rescission for legal clarity

Numero d'incarto IV B 136/08
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Spese processuali senza spese
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Court of Finance ordered the rescission of its own earlier decision on the complaint for non-admission of revision, leaving the proceedings suspended rather than finally resolved. The dispute arose when the court issued a judgment on the plaintiff's tax complaint without knowledge that insolvency proceedings had been opened against the plaintiff, thereby causing the litigation to be suspended under § 155 of the Fiscal Court Code in conjunction with § 240 sentence 1 of the Code of Civil Procedure. Applying § 249 paragraph 2 of the Code of Civil Procedure, the court determined that the earlier judgment was legally void because it was rendered in ignorance of the procedural suspension and rescinded it for the sake of legal clarity, noting that the order is free of court fees.

Regesto Legislator

Generato dall'IA

§ 249 Abs. 2 ZPO; Insolvency opening invalidates pending tax court judgment requiring rescission for legal clarity: The dispute arose when the court issued a judgment on the plaintiff's tax complaint without knowledge that insolvency proceedings had been opened against the plaintiff, thereby causing the litigation to be suspended under § 155 of the Fiscal Court Code in conjunction with § 240 sentence 1 of the Code of Civil Procedure. Applying § 249 paragraph 2 of the Code of Civil Procedure, the court determined that the earlier judgment was legally void because it was rendered in ignorance of the procedural suspension and rescinded it for the sake of legal clarity, noting that the order is free of court fees.

Parole chiave

Generato dall'IA
insolvenza procedura giudiziaria tributaria revisione di una decisione procedura pendente codice di diritto processuale civile spese legali

Disposizioni normative citate

Generato dall'IA
§ 249 Abs. 2 ZPO
Provides the legal basis for declaring the previously issued decision without legal effect and necessitating its rescission for legal clarity.

Giurisprudenza citata

Generato dall'IA
V B 23/08
Juni 2009 V B 23/08, BFH/NV 2009, 1819, m.w.N.
Generato dall'IA
IX B 36/16
Invalidity of finance court judgment rendered during suspension of proceedings due to insolvency proceedings
V R 32/12
Effect of insolvency opening on pending tax litigation and persistence of attorney’s mandate after resignation
I B 18/10
Effect of insolvency interruption on decisions issued but not yet served
VII B 65/19
Enforceability of a final tax court judgment against an insolvency estate after the opening of insolvency proceedings
IX ZB 180/11
Insolvency opening by tax office: waiver of evidence for disputed tax claims when debtor relies solely on pending remission applications

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 155 der Finanzgerichtsordnung i.V.m. § 240 Satz 1 der Zivilprozessordnung

Establishes the suspension of the appellate proceedings due to the opening of insolvency proceedings, rendering the prior decision void.

§ 249 Abs. 2 ZPO

Provides the legal basis for declaring the previously issued decision without legal effect and necessitating its rescission for legal clarity.

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Testo completo

Aufhebung eines wegen Insolvenzeröffnung wirkungslosen Beschlusses

[LEITSATZ]

NV: Eine gerichtliche Entscheidung, die in Unkenntnis der Eröffnung des Insolvenzverfahrens über das Vermögen des Klägers ergeht, ist ohne rechtliche Wirkung und aus Gründen der Rechtsklarheit aufzuheben.

[TATBESTAND]

I. Der Kläger und Beschwerdeführer (Kläger) hat Beschwerde wegen Nichtzulassung der Revision gegen das Urteil des Finanzgerichts Köln vom 23. Oktober 2008 9 K 1575/08 eingelegt. In Unkenntnis der Eröffnung des Insolvenzverfahrens über das Vermögen des Klägers am 26. Oktober 2009 hat der erkennende Senat über die Beschwerde mit Beschluss vom 19. Januar 2010 entschieden.

[ENTSCHEIDUNGSGRUENDE]

II. Der Beschluss vom 19. Januar 2010 IV B 136/08 war aus Gründen der Rechtsklarheit aufzuheben.

Durch die Eröffnung des Insolvenzverfahrens über das Vermögen des Klägers wurde das Beschwerdeverfahren unterbrochen (§ 155 der Finanzgerichtsordnung i.V.m. § 240 Satz 1 der Zivilprozessordnung --ZPO--). Dies hat zur Folge, dass eine gerichtliche Entscheidung, die in Unkenntnis der Eröffnung des Insolvenzverfahrens ergeht, nach § 249 Abs. 2 ZPO, der auch für die Entscheidungen des Gerichts gilt (vgl. Beschluss des Bundesfinanzhofs --BFH-- vom 26. Juni 2009 V B 23/08, BFH/NV 2009, 1819, m.w.N. zur Rechtsprechung), ohne rechtliche Wirkung ist. Die gleichwohl ergangene Entscheidung ist aus Gründen der Rechtsklarheit aufzuheben (BFH-Beschluss in BFH/NV 2009, 1819).

Der Beschluss ergeht gerichtskostenfrei.