Constitutional complaint regarding individual administrative act; review of constitutional rights violation by administrative authorities

The Constitutional Court (VfGH) dismissed the constitutional complaint, thereby upholding the challenged administrative decision and resulting in the respondent authority prevailing. The dispute concerned a petition for review of an individual administrative act, likely involving tax or fiscal matters given the case number and era, where the complainant argued that the lower authorities violated fundamental constitutional rights through their factual findings or legal application. The Court’s decisive legal basis was the standard of review under the Federal Constitutional Law, determining that the complained-of decision did not violate the complainant’s constitutional rights, as the administrative findings were supported by evidence and the legal interpretation did not constitute an unconstitutional denial of rights, thus requiring no annulment of the act or the underlying regulation.