Tax arrears certificates as non-decisions: exclusivity of administrative review during enforcement proceedings

The Constitutional Court did not grant relief in this constitutional complaint, leaving the lower administrative authorities' handling of tax arrears certificates in force. The dispute concerned whether such certificates constitute administrative decisions subject to judicial review under the Administrative Courts Act. The Court held that tax arrears certificates are not administrative decisions (*Bescheide*) but rather procedural instruments that derive their legal effect only during the enforcement proceedings, which simultaneously provide the avenue for administrative review of their validity. This interpretation stands in contrast to the complainant's argument based on Article 144(1) of the Federal Constitutional Law, which generally requires the Constitutional Court to review administrative decisions; consequently, the complaint was dismissed as the statutory preconditions for constitutional review of a non-decision were not met.