Constitutional review of tax assessment and challenge to the permissibility of administrative discretion in fiscal sanctioning

The Austrian Constitutional Court (VfGH) dismissed the constitutional complaint, upholding the legality of the challenged administrative act and confirming that the lower authorities prevailed. The dispute concerned a tax assessment or similar administrative sanction where the complainant argued that the applicable statute violated fundamental constitutional rights. The Court held that the legislative framework was constitutional and that the administrative agency had exercised its discretion within legal bounds, resulting in the rejection of the complaint and the confirmation of the contested decision. The decisive legal basis rested on the principle that the VfGH reviews laws only for compatibility with the federal constitution (B-VG) and cannot substitute its own view for that of the competent administrative authorities, thereby affirming the validity of the underlying fiscal provisions.