Constitutional complaint against administrative act; review of manifest unlawfulness and fundamental rights violation under constitutional jurisdiction

The Constitutional Court (VfGH) dismissed the constitutional complaint, upholding the challenged administrative act. The dispute concerned a challenge to the legality of a specific administrative decision, likely involving the application of tax or regulatory norms, brought under the constitutional right to a legal state. The decisive legal basis was the review of whether the impugned measure violated the complainant's fundamental rights or was manifestly unlawful under the applicable substantive legislation; finding no such violation or constitutional defect, the Court ruled that the administrative authority’s decision remained in force and valid.