Constitutional review of tax penalty for late filing: validity of administrative court’s application of Tax Code deadlines and due-process challenge.

The Austrian Constitutional Court dismissed the constitutional complaint, leaving the challenged lower administrative court decision in force, in favor of the respondent authority. The dispute concerned a tax assessment where the complainant challenged the legality of a fine imposed for failing to file a timely tax return, arguing that the proceedings violated fundamental rights and that the administrative court erred in its assessment of the statutory deadlines. The Court held that the administrative court correctly applied the Tax Code provisions regarding late filing penalties and that the complainant’s procedural arguments regarding due process were unsubstantiated, thereby upholding the validity of the contested tax order.