Constitutional validity of Federal Real Estate Tax Act provisions on property valuation and administrative appeal procedures

The Constitutional Court dismissed the constitutional complaint, thereby upholding the challenged legislative provision and the lower courts' decisions; the complainant did not prevail. The dispute concerned a challenge to the constitutionality of specific provisions within the Federal Real Estate Tax Act, particularly regarding the calculation of taxable value for real properties and the procedural rules for administrative appeals in tax matters. The complainant argued that the statutory provisions violated the principles of equality before the law and the prohibition of arbitrary administrative discretion by imposing a disproportionate tax burden compared to similar properties. The Court held that the impugned norms did not infringe upon constitutional rights, as the differentiation in tax assessment was based on objective, foreseeable criteria and served a legitimate public interest, thus finding no constitutional defect.