Constitutional complaint against Austrian tax assessment: scope of VfGH review limited to fundamental rights infringements

The Austrian Federal Constitutional Court dismissed the constitutional complaint, leaving the challenged first-instance tax decision in force. The dispute concerned a tax assessment where the complainant challenged the lower court's refusal to set aside a penalty due to alleged procedural irregularities and misapplication of tax law. The Court held that the lower court did not violate constitutional rights, as the contested procedural steps and substantive tax determinations fell within the scope of its jurisdiction and did not infringe upon the complainant's fundamental rights. The decisive legal basis involved the scope of judicial review by the Constitutional Court, requiring a demonstration of an infringement of specific constitutional rights rather than a mere re-examination of factual or ordinary legal errors, and the provisions governing the correction of administrative and tax decisions under Austrian law.