Constitutional complaint challenging real estate transfer tax valuation and refusal of tax reduction

The Austrian Constitutional Court dismissed the constitutional complaint filed by the taxpayer, upholding the contested administrative decision that imposed a real estate transfer tax (Grunderwerbsteuer). The dispute centered on the tax authority's refusal to grant a tax reduction for a real estate transaction, specifically challenging the calculation of the taxable value and the application of certain deduction provisions. The Court found no violation of the equality principle or fundamental rights under the Austrian Federal Constitutional Law, determining that the lower administrative bodies had correctly applied the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz 1955). Consequently, the challenged administrative act remained in force, and the taxpayer did not prevail in the constitutional review.