Constitutional validity of contested social security contribution assessment

The Austrian Constitutional Court dismissed the complaint, upholding the challenged administrative decision. The case involved a challenge to an administrative act concerning the determination of social security contributions or similar fiscal matters, where the complainant argued the underlying law or the application thereof violated constitutional guarantees. The Court held that the contested provision did not infringe upon fundamental rights protected by the Austrian Federal Constitution, finding no arbitrary or discriminatory treatment in the application of the relevant statutory norms. The decisive legal basis included the review of legislative discretion and proportionality under the Federal Constitutional Law, confirming that the impugned administrative action was compatible with the constitutional order and remained in force.