Constitutional complaint against tax refusal based on conscientious objection

The Federal Constitutional Court of Germany declined to accept the constitutional complaint for a decision, rendering the ruling final and unappealable without providing a substantive written justification under § 93d Abs. 1 Satz 3 BVerfGG. The dispute concerned a taxpayer’s assertion of the right to refuse payment of taxes on grounds of conscience. By refusing to hear the case, the court allowed the lower court’s rejection of the claim to stand, thereby upholding the obligation to pay taxes over the alleged conflict with personal conscientious objection. The procedural basis for this outcome is the constitutional court's discretion to reject a complaint as inadmissible or lacking sufficient success prospects, as governed by the Federal Constitutional Court Act.