Constitutional complaint against federal real estate transfer tax provisions alleging violation of equality and property rights

The Austrian Constitutional Court dismissed the complaint, leaving the challenged legislation in force. The dispute concerned a constitutional complaint against a provision of the Federal Real Estate Transfer Tax Act, where the petitioner argued that the specific tax classification or calculation method violated the constitutional principle of equality or property rights. The Court held that the statutory provision did not contravene the Federal Constitution, finding no violation of the relevant constitutional guarantees regarding fiscal equality or legitimate expectations, thereby upholding the validity of the contested norm.