Admissibility of constitutional complaint challenging external tax audit procedures

The Federal Constitutional Court dismissed the constitutional complaint without stating reasons, thereby upholding the lower courts' rejection of the taxpayer's application to stay the enforcement of a tax assessment notice. The dispute concerned the admissibility of an external tax audit and the subsequent issuance of a tax assessment, which the taxpayer challenged on constitutional grounds, arguing that the audit violated procedural rights. The decision rests on the general constitutional standard for admissibility, requiring the complainant to effectively present specific fundamental rights violations; as the complaint failed to meet these threshold requirements, the challenged administrative tax order and the lower court's refusal to intervene remain in force.