Constitutional complaint challenging income tax assessment; review of administrative compliance with fundamental rights and fiscal statutes

The Verfassungsgerichtshof (Austrian Constitutional Court) rejected the constitutional complaint, thereby upholding the challenged tax assessment and ruling in favor of the tax authority. The dispute concerned a fiscal matter where the taxpayer challenged the legality of an income tax assessment, arguing that the administrative authorities violated fundamental rights or applied the law incorrectly. The Court dismissed the complaint, finding that the lower administrative decisions were in compliance with the applicable constitutional and statutory provisions, specifically those governing tax law and administrative procedure. The decisive legal basis involved the interpretation of the Austrian Federal Constitution regarding the rights of the accused and the specific tax statutes regulating the assessment and collection of income tax, which were deemed to have been applied correctly by the competent authorities.