Constitutional court jurisdiction limits: exclusion of mere legal error correction in administrative tax disputes

The Austrian Constitutional Court dismissed the constitutional complaint as unfounded. The dispute concerned a challenge to an administrative decision, specifically a tax assessment or similar fiscal determination, where the complainant argued that the lower administrative authorities violated fundamental constitutional rights by failing to apply the law correctly. The court found that the constitutional requirements for such a petition were not met because the complaint did not demonstrate a violation of rights protected by the Federal Constitutional Law that went beyond the correction of legal errors within the competence of the administrative courts. The decisive legal basis was Article 144 of the Federal Constitutional Law (B-VG), which limits the jurisdiction of the Constitutional Court to complaints alleging violations of protected rights, requiring that the petitioner exhaust administrative remedies and demonstrate that the impugned measure infringes upon specific constitutional guarantees rather than merely being erroneous.