§ 10 Abs. 2 BKGG ist jedoch deshalb

§ 10 Abs. 2 BKGG ist jedoch deshalb verfassungsrechtlich zu beanstanden, weil das gekürzte Kindergeld jedenfalls in der Zeit bis zum 31. Dezember 1985 nicht mehr in verfassungsmäßiger Weise seiner Funktion gerecht geworden ist, der Minderung der Leistungsfähigkeit von Steuerpflichtigen, die durch den Unterhalt ihrer Kinder bedingt ist, Rechnung zu tragen. Selbst wenn dies für die Folgezeit wegen der erheblichen Erhöhung des steuerlichen Kinderfreibetrages anders zu beurteilen sein sollte, würde sich daran für die vorher bestehende Rechtslage, die für die Ausgangsverfahren der Vorlagen maßgeblich ist und danach allein zur Prüfung steht, nichts ändern.

結果 (英文) 1:

§ 10 par. 2 can be BKGG but so constitutionally objectionable, because the reduced child support anyway, no longer has become up to 31 December 1985 just in time in constitutional of his function, the degradation of performance of taxable persons, that is caused by the maintenance of their children, to take into account. Even if this different should be for the time due to the significant increase of the tax child allowance, nothing would change for the previously existing legal status, which is decisive for the proceedings of the templates and then solely for the examination.

結果 (英文) 2:

§ 10 paragraph 2 Bundeskindergeldgesetz however therefore objectionable constitutionally because the abridged children money in time is at least until 31 December 1985, no longer did justice in constitutional way to its function, the reduction of the efficiency of taxpayers who its by the maintenance children is due to take account. Even if this were to be assessed for the following period due to the substantial increase in the tax-free allowance children differently, would it to the previously existing legal situation which is relevant to the main proceedings, the templates and thereafter is for testing only, nothing change.

結果 (英文) 3:

§ 10 exp. 2 BKGG is to be complained however constitutionally, because the shortened child benefit became 1985 no more in constitutional way of its function fair in the time by 31 December anyhow, the reduction of the efficiency of taxpayer, who is due to the maintenance of their children to carry bill.Even if this should have to be judged for the future because of the substantial increase of the fiscal child allowance different, in it for the before existing legal situation, which is relevant for the output procedures of the templates and stands afterwards alone for examination, nothing would change.