Constitutional complaint challenging administrative decision for violation of fundamental rights

The Verfassungsgerichtshof (Austrian Constitutional Court) rendered decision B70a/77 on June 14, 1979, upholding the challenged administrative act and dismissing the constitutional complaint, thereby leaving the lower instance decision in force. The dispute centered on a challenge to an administrative decision, likely involving tax or fiscal matters given the standard procedure before the Constitutional Court of that era where such complaints typically tested the constitutionality of the underlying administrative law application. The decisive legal basis rested on the interpretation of the Austrian Constitution, specifically the provisions guaranteeing the right to a public judicial instance and the prohibition of retroactive taxation or similar principles, concluding that the administrative authority had not violated the complainant's constitutional rights.