Constitutional complaint regarding the admissibility of a challenge to an administrative decision lacking substantive review by the Constitutional Court

The Constitutional Court dismissed the constitutional complaint as inadmissible, thereby upholding the challenged administrative act. The dispute concerned a federal tax assessment, where the complainant contested the validity of specific procedural or substantive provisions applied by the tax authorities, arguing a violation of fundamental rights and the principle of equality. The Court determined that the challenged norms did not infringe upon constitutional guarantees, relying on the principle that the judiciary cannot review the political or economic discretion of the legislature or the administration unless a clear breach of constitutional limits is demonstrated, thus leaving the original tax liability in force.