Constitutional complaint challenging statutory basis for tax assessment for alleged arbitrariness and violation of legal certainty

The Constitutional Court dismissed the constitutional complaint, upholding the challenged legal provision and leaving the lower administrative authority's decision in force. The dispute concerned a tax or administrative assessment where the complainant alleged that the statutory basis for the assessment violated fundamental rights by imposing disproportionate burdens or failing to comply with legal certainty principles. The Court determined that the impugned norm was in accordance with the constitutional order, as it served a legitimate public interest and the differential treatment applied did not constitute arbitrary discrimination. The decisive legal basis was the court's authority under the Austrian Federal Constitutional Act to review legislation for compliance with the Constitution, specifically rejecting the argument that the specific statutory requirement violated the prohibition of arbitrary administrative action.