Loss of standing for constitutional complaint where prior decision fully accommodated appeal and revoked detrimental tax assessment

The Constitutional Court (VfGH) declined to grant the constitutional complaint, holding that the complainant lacked standing because the administrative decision challenged no longer affected their legal position. The dispute arose from tax proceedings where the complainant filed constitutional complaints following an initial tax assessment; however, during the proceedings, the tax authority issued a new decision that fully accommodated the complainant's appeal and completely revoked the original, detrimental tax assessment. Under Article 144(1) of the Federal Constitutional Law (B-VG), standing for a constitutional complaint requires a current, identifiable grievance; since the revocation of the offending order removed any legal prejudice, the complainant was not legitimate to pursue the complaint, resulting in the rejection of the petition for lack of admissibility.