NATO Status of Forces Agreement and domestic residence as basis for income tax liability

The Federal Constitutional Court dismissed the constitutional complaint without providing a reasoned decision, thereby denying relief to the petitioner. The dispute concerned the taxpayer's challenge to their income tax liability under the NATO Status of Forces Agreement, specifically regarding the treatment of wages earned while maintaining a domestic residence. The court did not find the admissibility or merits of the complaint sufficient to warrant a hearing, leaving the lower court's application of the tax treaty provisions in force.