Constitutional complaint against administrative penalty; validity of underlying tax assessment and compliance with fundamental rights guarantees

The Austrian Constitutional Court dismissed the constitutional complaint as unfounded, upholding the administrative authority's decision and leaving the lower instance's ruling in force. The case involved a challenge to a public administrative act concerning the allocation or regulation of rights, where the complainant alleged that the prior decisions violated their fundamental rights under the Basic Law. The Court held that the administrative courts had properly interpreted and applied the relevant substantive and procedural norms, finding no violation of the Basic Law's constitutional guarantees and no error of law in the application of the specific statutory provisions at issue.