tax-law constitutional complaint
Quelle: https://www.bundesverfassungsgericht.de/EN/01_Verfahren/VerfBeschwerde/VerfBeschwerde_node.html
A tax-law constitutional complaint is a remedy before the German Federal Constitutional Court that allows an individual to allege violations of their fundamental rights due to tax laws or their application. It requires exhaustion of other available legal remedies (or absence of a remedy) and examines whether tax provisions or their application are unconstitutional.
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