Constitutional complaint against tax assessment; justification of differential treatment under equality principles

The Constitutional Court dismissed the constitutional complaint, leaving the challenged administrative decision in force; the complainant did not prevail. The dispute concerned a tax assessment where the taxpayer contested the validity of the underlying fiscal measures, arguing that the lower authority had violated the principle of equality and fundamental rights through unequal treatment compared to similar cases. The court held that the administrative act did not infringe upon constitutional rights, as the differentiation in tax treatment was objectively justified and within the legislature's discretion, thereby upholding the legality of the tax authority's original determination under the relevant tax codes and constitutional provisions.