Constitutional complaint challenging tax legislation for violation of equal treatment and property rights

The Austrian Constitutional Court dismissed the constitutional complaint, thereby upholding the challenged legislative act and leaving the prior administrative and judicial rulings in force. The dispute concerned a tax-related matter, where the complainant challenged the constitutionality of specific provisions of the fiscal code, arguing that they violated equal treatment principles or property rights under the Austrian Constitution. The Court found no violation of the fundamental rights asserted, ruling that the impugned norms were not in breach of the constitutional order. The decisive legal basis involved the interpretation of the Austrian Constitutional Law (B-VG) regarding the admissibility and merits of constitutional complaints against national legislation, specifically concerning the standard of review for legislative discretion in fiscal policy and the definition of "objectively unreasonable" treatment.