Constitutional validity of statutory framework for business income and VAT tax assessments under principle of parliamentary discretion

The Constitutional Court dismissed the constitutional complaint, ruling that the challenged provisions of the Income Tax Act and the Value Added Tax Act regarding business tax assessments were constitutionally valid; consequently, the underlying administrative court decisions upholding the tax assessments remain in force. The dispute concerned a taxpayer's objection to specific tax liabilities, arguing that the legislative framework for determining taxable income and VAT obligations violated fundamental rights and the principle of equality before the law. The Court found no violation, applying the principle of parliamentary discretion in economic and fiscal policy, and determined that the statutory interpretation applied by the lower authorities did not infringe upon the constitutional rights of the complainant, thereby rejecting the claim that the laws were arbitrary or disproportionately burdensome.