Tax law constitutional complaint: No violation of lawful judge rights for failure to refer to European Court of Justice

The Federal Constitutional Court dismissed the constitutional complaint, ruling that no violation of the right to a lawful judge under Article 101(1) Sentence 2 of the Basic Law existed. The dispute involved a tax law case where the complainant alleged that the competent authority failed to make a preliminary reference to the European Court of Justice when a question of EU law was at issue. The Court determined that this alleged failure to refer to the European Court of Justice did not constitute a violation of the constitutional guarantee against arbitrary jurisdiction, resulting in the prior administrative and judicial decisions remaining in force.