Tax assessment dispute: constitutional challenge to corporate income tax deductions and inventory valuation under the Constitution

The Austrian Constitutional Court dismissed the constitutional complaint, upholding the challenged tax assessment. The dispute concerned a corporate income tax assessment for the year 1962, where the complainant argued that the lower administrative and court instances erred in denying the deductibility of certain expenses and in the valuation of inventory, contending that these decisions violated the right to equality and property guarantees. The Court held that the lower courts' interpretation of the Corporate Income Tax Act (Körperschaftsteuergesetz) and the general provisions of the Administrative Court Act regarding the binding nature of factual findings did not constitute a violation of constitutional rights, as the challenged provisions were applied within their legal scope. The decision affirmed the validity of the tax assessment, leaving the respondent tax authority's position intact.