{"status":"available","ecli":null,"court":"BVerfG","senate":"2. Senat 2. Kammer","decided":"2012-04-04","aktenzeichen":"2 BvR 2628/09","doktyp":"Kammerbeschluss ohne Begründung","leitsatz":null,"text_plain":"Nichtannahmebeschluss ohne Begründung: Anwendungsvorschrift des § 27 Abs 3 UmwStG idF vom 19.12.1997 und Zulässigkeit der Rückwirkung","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-04/2-bvr-2628-09","cited_norms":[{"jurabk":"UmwStG 1995","ref":"§ 27","ref_norm":"27","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/2012-04-04/2-bvr-2628-09","retrieved":"2026-07-03 21:00:51.015124+00:00"},"card":{"id":"bverfg/2012-04-04/2-bvr-2628-09","court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","panel":"2. Senat 2. Kammer","date":"2012-04-04","dockets":["2 BvR 2628/09"],"decision_type":"Kammerbeschluss ohne Begründung","ecli":null,"ids":{"ecli":null},"cite_as":"BVerfG, Beschluss vom 04.04.2012 – 2 BvR 2628/09","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-04/2-bvr-2628-09","headnotes":[{"kind":"titelzeile","author":"dokumentationsstelle","text":"Nichtannahmebeschluss ohne Begründung: Anwendungsvorschrift des § 27 Abs 3 UmwStG idF vom 19.12.1997 und Zulässigkeit der Rückwirkung","basis":"source_field","source":null}],"leitsatz_status":"none_in_source","tenor":null,"tenor_status":"not_marked","cited_norms":[{"id":"UmwStG-1995/27","law":"UmwStG-1995","abbreviation":"UmwStG 1995","ref":"27","label":"§ 27 UmwStG 1995","mentions":1}],"cited_norms_basis":"extracted_from_text","normenkette":{"text":"GG, § 93d Abs 1 S 3 BVerfGG, § 27 Abs 3 UmwStG vom 19.12.1997","author":"dokumentationsstelle","source":null},"proceeding":{"entries":[{"position":1,"court":"FG Hamburg","court_id":null,"court_as_stated":"FG Hamburg","date":"2008-12-10","docket":"1 K 162/07","decision_type":"Urteil","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":2,"court":"BFH","court_id":null,"court_as_stated":"BFH","date":"2009-08-31","docket":"I B 6/09","decision_type":"Beschluss","ecli":null,"id":null,"url":null,"is_this_decision":false,"is_held":false},{"position":3,"court":"BVerfG","court_id":"bverfg","court_as_stated":"BVerfG","date":"2012-04-04","docket":"2 BvR 2628/09","decision_type":"Kammerbeschluss ohne Begründung","ecli":null,"id":"bverfg/2012-04-04/2-bvr-2628-09","url":"https://recht.nulegal.eu/rechtsprechung/bverfg/2012-04-04/2-bvr-2628-09","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":"2026-07-03T21:00:51.015124+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}