Constitutional complaint challenging administrative jurisdiction in tax assessment proceedings

The Austrian Constitutional Court dismissed the constitutional complaint as unfounded, upholding the legality of the challenged administrative act. The dispute concerned a preliminary procedural matter in a tax assessment case, where the complainant challenged the procedural posture or jurisdictional basis of the tax authorities' decision, arguing that specific fundamental rights or procedural guarantees were violated. The Court held that the impugned measure did not infringe upon the complainant's constitutional rights, relying on the standard of review for constitutional complaints and the presumption of correctness in lower administrative proceedings, thereby leaving the contested administrative decision in force.