{"status":"available","ecli":"ECLI:DE:BVerfG:2012:rk20120413.2bvr138410","court":"BVerfG","senate":"2. Senat 2. Kammer","decided":"2012-04-13","aktenzeichen":"2 BvR 1384/10","doktyp":"Kammerbeschluss ohne Begründung","leitsatz":null,"text_plain":"Nichtannahmebeschluss ohne Begründung: Verfassungsmäßigkeit von § 32a EStG in den 1993 bis 1996 gültigen Fassungen - Zahlungen für vorzeitigen Erbausgleich als außergewöhnliche Belastungen","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-13/2-bvr-1384-10","cited_norms":[{"jurabk":"EStG","ref":"§ 32a","ref_norm":"32a","n":1}],"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/2012-04-13/2-bvr-1384-10","retrieved":"2026-07-03 21:00:50.781812+00:00"},"card":{"id":"bverfg/2012-04-13/2-bvr-1384-10","court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","panel":"2. Senat 2. Kammer","date":"2012-04-13","dockets":["2 BvR 1384/10"],"decision_type":"Kammerbeschluss ohne Begründung","ecli":"ECLI:DE:BVerfG:2012:rk20120413.2bvr138410","ids":{"ecli":"ECLI:DE:BVerfG:2012:rk20120413.2bvr138410"},"cite_as":"BVerfG, Beschluss vom 13.04.2012 – 2 BvR 1384/10","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-13/2-bvr-1384-10","headnotes":[{"kind":"titelzeile","author":"dokumentationsstelle","text":"Nichtannahmebeschluss ohne Begründung: Verfassungsmäßigkeit von § 32a EStG in den 1993 bis 1996 gültigen Fassungen - Zahlungen für vorzeitigen Erbausgleich als außergewöhnliche Belastungen","basis":"source_field","source":null}],"leitsatz_status":"none_in_source","tenor":null,"tenor_status":"not_marked","cited_norms":[{"id":"EStG/32a","law":"EStG","abbreviation":"EStG","ref":"32a","label":"§ 32a EStG","mentions":1}],"cited_norms_basis":"extracted_from_text","normenkette":{"text":"GG, § 93d Abs 1 S 3 BVerfGG, § 1934d BGB, § 32a EStG vom 25.02.1992, § 32a EStG vom 11.10.1995, § 33 Abs 1 EStG","author":"dokumentationsstelle","source":null},"proceeding":{"entries":[{"position":1,"court":"FG Hamburg","court_id":null,"court_as_stated":"FG Hamburg","date":"2009-10-09","docket":"2 K 169/08","decision_type":"Urteil","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":2,"court":"BFH","court_id":"bfh","court_as_stated":"BFH","date":"2010-04-28","docket":"VI B 167/09","decision_type":"Beschluss","ecli":null,"id":"bfh/2010-04-28/vi-b-167-09","url":"https://recht.nulegal.eu/rechtsprechung/bfh/2010-04-28/vi-b-167-09","is_this_decision":false,"is_held":true},{"position":3,"court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","date":"2012-04-13","docket":"2 BvR 1384/10","decision_type":"Kammerbeschluss ohne Begründung","ecli":"ECLI:DE:BVerfG:2012:rk20120413.2bvr138410","id":"bverfg/2012-04-13/2-bvr-1384-10","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-13/2-bvr-1384-10","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":"2026-07-03T21:00:50.781812+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}