Constitutional review of administrative or tax proceedings regarding compliance with fundamental rights and the rule of law

The Austrian Constitutional Court dismissed the constitutional complaint, leaving the lower court's decision in force. The case involved a challenge to the procedural validity and substantive application of national tax or administrative law provisions, where the complainant argued that the authorities violated fundamental rights or the rule of law during the administrative or judicial proceedings. The Court determined that no constitutional violation was established, upholding the statutory framework and the authorities' exercise of discretionary powers as compliant with the Federal Constitution, thereby rejecting the petitioner's claims for annulment or a favorable revision.