{"id":565123,"date":"2026-04-15T05:42:45","date_gmt":"2026-04-15T03:42:45","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/beschluss-vom-28-januar-2026\/"},"modified":"2026-04-15T05:42:45","modified_gmt":"2026-04-15T03:42:45","slug":"beschluss-vom-28-januar-2026","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/beschluss-vom-28-januar-2026\/","title":{"rendered":"Beschluss vom 28. Januar 2026"},"content":{"rendered":"
\n
\n
\n

BUNDESVERFASSUNGSGERICHT<\/p>\n

– 2 BvL 19\/14 –<\/p>\n

<\/p>\n

IM NAMEN DES VOLKES<\/strong><\/h2>\n

In dem Verfahren<\/strong>
\nzur verfassungsrechtlichen Pr\u00fcfung,<\/p>\n

<\/strong><\/p>\n

ob \u00a7 8 Absatz 1 des K\u00f6rperschaftsteuergesetzes in Verbindung mit \u00a7 10d Absatz 2 Satz 1 des Einkommensteuergesetzes in der Fassung des Gesetzes zur Umsetzung der Protokollerkl\u00e4rung der Bundesregierung zur Vermittlungsempfehlung zum Steuerverg\u00fcnstigungsabbaugesetz vom 22. Dezember 2003 (Bundesgesetzblatt I Seite 2840) und \u00a7 10a Satz 2 des Gewerbesteuergesetzes in der Fassung des Gesetzes zur \u00c4nderung des Gewerbesteuergesetzes und anderer Gesetze vom 23. Dezember 2003 (Bundesgesetzblatt I Seite 2922) gegen Artikel 3 Absatz 1 des Grundgesetzes versto\u00dfen,<\/p>\n

– \u00a0Aussetzungs- und Vorlagebeschluss des Bundesfinanzhofs
\nvom 26. Februar 2014 – I R 59\/12 –<\/p>\n

hier:\u00a0\u00a0\u00a0\u00a0 Antrag auf Festsetzung des Gegenstandswerts<\/p>\n

hat das Bundesverfassungsgericht – Zweiter Senat –
\nunter Mitwirkung der Richterinnen und Richter
\nVizepr\u00e4sidentin Kaufhold,
\n\u00a0
\nLangenfeld,
\n\u00a0
\nWallrabenstein,
\n\u00a0
\nFetzer,<\/p>\n

Offenloch,
\n\u00a0
\nFrank,
\n\u00a0
\nW\u00f6ckel,<\/p>\n

Emmenegger<\/p>\n

am 28. Januar 2026 beschlossen:<\/p>\n<\/div>\n

Tenor<\/h3>\n

Unter Ber\u00fccksichtigung der subjektiven und objektiven Bedeutung des Verfahrens und seiner F\u00f6rderung durch die anwaltliche T\u00e4tigkeit (vgl. BVerfGE 79, 365 <369\u00a0f.>) wird der Wert des Gegenstands der anwaltlichen T\u00e4tigkeit f\u00fcr das Verfahren 2\u00a0BvL\u00a019\/14 auf 75.000\u00a0Euro (in Worten: f\u00fcnfundsiebzigtausend Euro) festgesetzt (\u00a7\u00a037 Abs.\u00a02 Satz\u00a02 i.V.m. \u00a7\u00a014 Abs.\u00a01 RVG).<\/strong><\/p>\n<\/div>\n

\n

Sources officielles :<\/strong> consulter la page source<\/a> · PDF officiel<\/a><\/p>\n

Rechtsprechung im Internet (BMJV\/BfJ) : les decisions sont mises a disposition gratuitement en HTML, PDF et XML pour libre utilisation et re-utilisation.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Festsetzung des Gegenstandswerts<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7802],"kji_court":[8477],"kji_chamber":[],"kji_year":[7610],"kji_subject":[7660],"kji_keyword":[7808,8479,11675],"kji_language":[7805],"class_list":["post-565123","kji_decision","type-kji_decision","status-publish","hentry","kji_country-allemagne","kji_court-bundesverfassungsgericht","kji_year-7610","kji_subject-constitutionnel","kji_keyword-beschluss","kji_keyword-bundesverfassungsgericht","kji_keyword-januar","kji_language-allemand"],"yoast_head":"\nBeschluss vom 28. 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