Constitutional validity of tax assessment regulations under the principle of equality and protection of property

The constitutional court dismissed the complaint, upholding the constitutionality of the challenged provisions, thereby leaving the lower administrative decision in force. The dispute concerned a complaint against specific regulations regarding the assessment of business income or tax liability, where the petitioner argued that the statutory interpretation violated the equality principle or the protection of property under the Austrian Constitution. The court ruled that the contested norms did not infringe upon fundamental rights and were consistent with the constitutional framework, specifically rejecting arguments that the legislation constituted a disproportionate burden or violated the principle of legal certainty and non-retroactivity in the context of tax and administrative law. No specific procedural remedies or financial adjustments were ordered beyond the rejection of the constitutional appeal.