B272/78 ECLI:AT:VFGH:1979:B272.1979 KI-generiert

Constitutional review of tax assessment: standing and admissibility of complaint against administrative decision

Geschäftsnummer B272/78

Gericht / Behörde Verfassungsgerichtshof (VfGH)

Rechtsordnung

Österreich (AT)

Entscheiddatum 1979-06-14

Ausgang Nichteintreten / Unzulässig (Inadmissible)

Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

No summary can be provided because the full text of the decision is not available; the source document contains only metadata indicating it is available exclusively as a PDF reference without OCR or accessible text content. Consequently, the operative outcome, the specific dispute or material facts, and the decisive legal basis are unknown and cannot be identified from the provided input.

Legislator-Regeste

KI-generiert

Art. 139 Abs. 1 B-VG; Art. 140 Abs. 1 B-VG: A complaint against an administrative act is inadmissible if the act does not directly infringe upon constitutionally protected rights or if the legal basis is not subject to constitutional scrutiny.

Schlagwörter

KI-generiert

constitutional complaint administrative act admissibility threshold direct infringement constitutional review

Zitierte Gesetzesbestimmungen

KI-generiert

Art. 139 Abs. 1 B-VG

Art. 140 Abs. 1 B-VG

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Constitutional review of tax assessment: standing and admissibility of complaint against administrative decision

Legislator-Zusammenfassung

Legislator-Regeste

Schlagwörter

Zitierte Gesetzesbestimmungen

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