Brief description of the contents of the act
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Several persons claimed, that several provisions of the (Austrian) Value Added Tax Act and the Mineral Oil Tax Act were unconstitutional because they violated (amongst) others the claimants’ right to equality (Art 2 Basic Law [Staatsgrundgesetz 1867], Art 7 Federal Constitutional Act), to life (Art 2 ECHR, Art 2 FRC) and private and family life (Art 8 ECHR, Art 7 FRC). Moreover, they claimed that Art 6 ECHR and Art 47 FRC, Art 13 ECHR and Art 47 FRC as well as Art 37 FRC and §§ 1 and 3 Federal Constitutional Act on sustainability, animal welfare, environmental protection, securing the water and food supply, and research were violated. The main reason for the alleged violations was seen in the promotion of climate-relevant emissions through the provisions addressed and in the fact, that the Austrian legislation did not comply with its duties to protect life arising from Art 2 ECHR.
The Court rejected the claim referring to its settled case law. According to Art 140 Federal Constitutional Act (B-VG), individuals can only bring laws before the Court when their legal sphere is touched upon. The Court did not consider the legal sphere of the claimants concerned since the Value Added Tax Act and the Mineral Oil Tax Act were primarily aiming at entrepreneurs.
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Comment
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The Austrian Federal Constitution does not contain a fundamental right to environmental protection. Yet, the protection of the environment is laid down in a state aim (Federal Act on sustainability, animal welfare, environmental protection, securing the water and food supply, and research). This claim can be seen as an attempt to bring a healthy environment, and especially the climate emergency, before the Constitutional Court and to end the legal privileges of air traffic.
The Court did not accept the claim on formal grounds and did not change its case law regarding Art 140 Federal Constitutional Act (B-VG).
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