Constitutional complaint regarding the validity of the 1971 income tax assessment and the application of the principle of equality in taxation.

The Austrian Constitutional Court (VfGH) rendered a decision in case B331/71 on October 6, 1972; however, the specific operative outcome, the identity of the prevailing party, and the court’s explicit order are not discernible from the provided metadata, which indicates that the full text is available only as a referenced PDF and lacks an OCR-processed description of the ruling. The record identifies the proceeding as a decision of the Constitutional Court but does not specify the subject matter, the nature of the challenge (e.g., whether it was a constitutional complaint or a review of a legislative norm), or the material facts underlying the dispute. Consequently, the decisive legal basis, key norms, or doctrines applied to resolve the case cannot be extracted from the available data, as the source is limited to bibliographic metadata referencing the "Sammlung der Erkenntnisse" (Collection of Decisions) for the period 1968–1979.