Constitutional challenge to tax assessment based on legal certainty and equality before the law

The Constitutional Court (VfGH) dismissed the complaint, finding no violation of constitutional rights, thereby leaving the impugned decision of the lower court in force. The dispute concerned a tax assessment where the complainant challenged the application of a specific tax law provision, arguing that it violated principles of equality and legality regarding the calculation of tax bases. The decisive legal basis involved the interpretation of the relevant tax statutes and their conformity with the Fundamental Law, specifically addressing whether the disputed provision infringed upon the constitutional guarantee of legal certainty and equal treatment before the law.