Flat-rate mileage allowance in income tax: Constitutionality of non-acceptance of constitutional complaint

The Federal Constitutional Court (Second Senate, Second Chamber) issued a non-acceptance decision without reasoning, thereby rejecting the constitutional complaint and leaving the lower courts' rulings in force. The dispute concerned income tax law, specifically the constitutionality of the flat-rate mileage allowance (pauschaler Kilometersatz) applied to the taxpayer's taxable income. The complaint was dismissed on the grounds that it did not meet the requirements for constitutional review, with no substantive legal doctrine established by the Court.