Constitutional review of administrative decision; constitutional complaint dismissed

The Verfassungsgerichtshof (VfGH) dismissed the constitutional complaint, leaving the challenged administrative act and the lower-instance decisions in force. The case involved a dispute over tax assessment proceedings, specifically concerning the calculation of taxable income and the application of valuation methods for business assets, where the complainant alleged that the Administrative Court had violated the principle of equality in the law. The court applied the general constitutional standards for judicial review, finding no evidence that the impugned norms or their application by the lower authorities infringed upon fundamental rights or the prohibition of unequal treatment under the Austrian Constitution.