Constitutional review of provincial tax law under federal division of legislative powers and fundamental rights guarantees

The Constitutional Court dismissed the petition, ruling that the challenged provincial tax law was not unconstitutional. The dispute concerned a constitutional complaint against a Styrian tax statute, where the petitioner argued that the legislative provisions violated constitutional guarantees. The Court found no violation of the fundamental rights or competences claimed, thereby upholding the validity of the administrative legislation in force. The decisive legal basis involved the interpretation of the division of legislative powers between the federal and provincial states and the applicable standards of fundamental rights review under the Austrian Federal Constitutional Law.