Admissibility of constitutional complaint alleging fundamental rights violation through tax assessment

The Constitutional Court dismissed the constitutional complaint as inadmissible, thereby upholding the challenged administrative decision in favor of the respondent authority. The dispute concerned a tax assessment or administrative sanction, where the complainant alleged a violation of their fundamental rights and equality principles due to the application of specific fiscal regulations. The Court held that the complaint failed because the complainant did not sufficiently demonstrate a concrete and immediate infringement of fundamental rights distinct from general legal grievances, nor did they meet the requirements for a review of the underlying statute's constitutionality, rendering the prior administrative findings legally effective.