Constitutional challenge to tax assessment: judicial review of administrative factual findings and statutory deduction interpretation under Austrian fiscal law

The Constitutional Court dismissed the constitutional complaint, upholding the challenged tax assessment against the taxpayer. The dispute concerned a specific tax year and the calculation of taxable income, where the complainant argued that the lower instance tax authority had incorrectly applied statutory deduction rules and misinterpreted the relevant fiscal legislation. The Court held that the challenged provisions and the administrative decision were not unconstitutional, finding no violation of fundamental rights or arbitrary differential treatment under the Austrian Constitution. The decision relies on the doctrines of constitutional review of administrative tax acts and the strict limits of judicial scrutiny over factual findings and statutory interpretation by specialized tax authorities, affirming the validity of the impugned administrative order.