{"status":"available","ecli":"ECLI:DE:BVerfG:2012:rk20120411.2bvr086209","court":"BVerfG","senate":"2. Senat 2. Kammer","decided":"2012-04-11","aktenzeichen":"2 BvR 862/09","doktyp":"Kammerbeschluss ohne Begründung","leitsatz":null,"text_plain":"Nichtannahmebeschluss ohne Begründung: Gemeinschaftsrechtswidrigkeit von § 8b Abs 5 KStG in der bis zum 31.12.2003 geltenden Fassung","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-11/2-bvr-862-09","cited_norms":[],"authoritative_source":null,"attribution":null,"source_info":{"name":"nu:legal Deutsches Recht","operator":"Nulegal GmbH","terms":"https://recht.nulegal.eu/nutzungsbedingungen","attribution":"Source: nu:legal – recht.nulegal.eu","license_url":"https://recht.nulegal.eu/license","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-11/2-bvr-862-09","retrieved":"2026-07-03 21:00:50.701876+00:00"},"card":{"id":"bverfg/2012-04-11/2-bvr-862-09","court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","panel":"2. Senat 2. Kammer","date":"2012-04-11","dockets":["2 BvR 862/09"],"decision_type":"Kammerbeschluss ohne Begründung","ecli":"ECLI:DE:BVerfG:2012:rk20120411.2bvr086209","ids":{"ecli":"ECLI:DE:BVerfG:2012:rk20120411.2bvr086209"},"cite_as":"BVerfG, Beschluss vom 11.04.2012 – 2 BvR 862/09","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-11/2-bvr-862-09","headnotes":[{"kind":"titelzeile","author":"dokumentationsstelle","text":"Nichtannahmebeschluss ohne Begründung: Gemeinschaftsrechtswidrigkeit von § 8b Abs 5 KStG in der bis zum 31.12.2003 geltenden Fassung","basis":"source_field","source":null}],"leitsatz_status":"none_in_source","tenor":null,"tenor_status":"not_marked","cited_norms":[],"cited_norms_basis":"extracted_from_text","normenkette":{"text":"GG, § 93d Abs 1 S 3 BVerfGG, Art 43 EG, Art 44 EG, Art 56 EG, § 8b Abs 5 KStG 1977 vom 13.09.1993, § 8b Abs 5 KStG 1977 vom 21.12.1993, § 8b Abs 5 KStG 1977 vom 28.10.1994, § 8b Abs 5 KStG 1977 vom 22.02.1996, § 8b Abs 5 KStG 1977 vom 24.03.1999, § 8b Abs 5 KStG 1977 vom 22.04.1999, § 8b Abs 5 KStG 1977 vom 22.12.1999, § 8b Abs 5 KStG 1977 vom 23.10.2000, § 8b Abs 5 KStG 1977 vom 20.12.2000, § 8b Abs 5 KStG 1977 vom 20.12.2001, § 8b Abs 5 KStG 1977 vom 15.10.2002","author":"dokumentationsstelle","source":null},"proceeding":{"entries":[{"position":1,"court":"BFH","court_id":"bfh","court_as_stated":"BFH","date":"2008-11-26","docket":"I R 7/08","decision_type":"Urteil","ecli":null,"id":"bfh/2008-11-26/i-r-7-08","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2008-11-26/i-r-7-08","is_this_decision":false,"is_held":true},{"position":2,"court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","date":"2012-04-11","docket":"2 BvR 862/09","decision_type":"Kammerbeschluss ohne Begründung","ecli":"ECLI:DE:BVerfG:2012:rk20120411.2bvr086209","id":"bverfg/2012-04-11/2-bvr-862-09","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-11/2-bvr-862-09","is_this_decision":true,"is_held":true}],"has_records":true,"note":"As the courts' records state it (getProceeding). No outcome is given."},"fundstellen":[],"provenance":{"source":null,"source_url":null,"retrieved_at":"2026-07-03T21:00:50.701876+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}