Constitutionality Of The Fine Money Procedure

Posted by John Sommers on 2nd May 2019 in General

Constitutionality of order money proceedings delayed disclosure of annual accounts from the reporting year 2006 is the disclosure of annual accounts officio controlled and conducted the proceedings of order money, should the annual accounting documents not later than 12 months after the balance sheet date has been filed be. While fixing an order fee must be threatened first the company, so still the possibility to catch up on the disclosure without order money methods, however already costs incurred for writing of threat of. If of this threat is not complied within a period of 6 weeks or the omission not by means of an objection is justified, a fine shall be determined by at least 2,500.00 and a maximum 25,000.00. The fee of this order does not exempt from the disclosure requirement, and it can be set repeatedly. The Federal Office of Justice has that their commitment to the submission of annual accounts documents against a limited company, is not fully complied with the operator of the electronic Federal Gazette also already extended deadlines, a fine in the amount of 2,500.00 set.

Against this setting, the GmbH including raised constitutional complaint on the grounds that the imposition of order money, as well as the amount of hurt her in their constitutional rights. Meet the GmbH no or only slight fault and the fine to exceed the annual profit many times over. Is the Federal Constitutional Court in its decision (decision of 01.02.2011) however clear, that there are no fundamental constitutional concerns against the disclosure and its sanctioning. Of significant general interest purpose of disclosure justify possible interference in the exercise of freedom of occupation. Also in the amount of the fine money, the court sees no constitutional concerns and is it as proportionate. Contact: RTS control advisory firm KG Decker RT 37 70372 Stuttgart phone: 0711/9554-0 fax: 0711/9554-1000

Comments are closed.

 

© 2008-2019 Najri All Rights Reserved -- Copyright notice by Blog Copyright