New proceedings before the BVerfG

Online message – Friday 04/28/2023

Jurisprudence | New proceedings before the BVerfG

The BFH refers to a new pending procedure at the BVerfG, which is relevant to the case law of the BFH and the regulation of the
§ 363 paragraph 2 sentence 2 AO can be significant.

The procedure is the constitutional complaint against the decision of the BFH on the year in which the pension begins in the case of a deferred old-age pension,
BFH, judgment of 08/31/2022 – XR 29/20, see our online message from December 1, 2022 with annotation
Nocker.

The procedure is with the BVerfG under the Az. 2 BvR 2212/22 pending.

Those: BFH online (il)

Source(s):
NWB TAAAJ-38723