Constitutional review of income tax assessment and administrative error

The Austrian Constitutional Court dismissed the constitutional complaint, effectively upholding the lower court’s decision in favor of the respondent. The dispute concerned a tax matter, specifically challenging the administrative assessment of income tax where the taxpayer alleged errors in the calculation or application of taxable income. The decisive legal basis rested on the provisions of the Austrian Income Tax Act and the relevant tax procedural codes governing the assessment of taxable income, under which the Court found that the lower authorities had correctly applied the law and that no violation of the taxpayer's fundamental rights under the Austrian Federal Constitutional Law was established.