Constitutional complaint challenging administrative court procedural jurisdiction in tax matters

The Supreme Court dismissed the constitutional complaint, thereby upholding the contested provision of the Administrative Court Act as constitutionally valid and leaving the underlying administrative litigation procedure intact. The dispute centered on a challenge to a specific procedural norm regarding the jurisdiction or competence of administrative courts in tax matters, where the complainant argued that the statutory rule violated their right to a fair hearing or proper legal remedy under the constitution. The Court held that the impugned provision did not infringe upon fundamental rights, finding that the legislative framework for administrative judicial review complied with constitutional requirements and that the complainant's arguments failed to establish a valid legal basis for annulment.