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Decisions of particular importance expected in 2024 (BVerfG)

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Online message – Wednesday, March 13, 2024

case law | Decisions of particular importance expected in 2024 (BVerfG)

The BVerfG published its 2023 annual report on March 13, 2024. In it, the court provides information about, among other things, the decisions of particular interest expected in 2024.

Below is a list of procedures related to tax law:

Tübingen packaging tax: Constitutional complaint against a judgment of the Federal Administrative Court. May 24, 2023 – 9 CN 1/22 as well as against a statute of the university city of Tübingen on the levying of a tax on non-recyclable packaging (disposable packaging) and non-reusable tableware (disposable tableware) as well as on non-reusable cutlery (disposable cutlery); Ref. at the BVerfG: 1 BvR 1726/23 (on the subject see Wienbracke, NWB 2/2024 p. 97 and our online message dated May 25, 2023).

Inheritance tax on private assets: Constitutional complaint on the question of whether the inheritance and gift tax benefits for the transfer of business assets in accordance with Sections 13a, 13b, 13c, 19, 19a, 28a of the ErbStG 2016 and Section 203 BewG are compatible with the Basic Law or whether they benefit the acquirers , for which the above-mentioned standards do not apply, are disadvantaged in a manner that is constitutionally objectionable; Ref. at the BVerfG: 1 BvR 804/22 (see our online message dated April 12, 2023 on the subject).

Regulatory control procedures for evaluation: Procedure for the constitutional examination of whether Section 12 Paragraph 3, Section 16 Paragraph 1 and Section 19 Paragraph 1 ErbStG, last amended by Article 8 of the law of July 16, 2021 (BGBl I p. 2947), with the Basic Law is incompatible; Ref. at the BVerfG: 1 BvF 1/23.

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Regulatory control procedure for minimum taxation: Suspension and referral decision of the BFH on the question of whether the so-called minimum taxation in corporate and trade tax law (Section 8 Paragraph 1 KStG 2002 in conjunction with Section 10d Paragraph 2 Sentence 1 EStG 2002 and Section 10a Sentence 2 GewStG 2002) then violates the general The principle of equality is violated if a so-called definitive effect occurs, i.e. if the possibility of deducting losses is completely eliminated or loss compensation is excluded; Reference at the BVerfG: 2 BvL 19/14 (see Meyer, NWB 38/2014 p. 2824).

Solidarity surcharge: Constitutional complaint by six members of the German Bundestag from the FDP faction against the continuation of the Solidarity Surcharge Act 1995 (SolZG 1995) in the version of the announcement of October 15, 2002 (BGBl I p. 4130), amended by Article 1 of the law on the repatriation of the Solidarity surcharge 1995 from December 10, 2019 (BGBl I p. 2115); Reference number at the BVerfG: 2 BvR 1505/20 (see Rätke, commented message, BBK 22/2023 p. 990 and our online message dated March 6, 2024).

A notice:

The annual report is on the
Homepage of the BVerfG published. You can also find them there
Proceedings on which the BVerfG is expected to decide this year.

Those: BVerfG online (il)


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