Unjustified tax privileges violate the principle of equality (Article 3, Paragraph 1 of the Basic Law). However, it is often problematic whether violations of tax equity by the legislator can be submitted to the Federal Constitutional Court for review. Members of the disadvantaged comparison group are denied legal protection if they have no chance of being included in the tax privilege and thereby improving their legal status. In reality, however, in the context of intervention law, tax law fundamentally concerns the defense against one's own (equalization and thus unlawful) burdens, so that an improvement in one's own legal status follows from this alone. The question of whether the principle of equality also allows for legal protection to the detriment of third parties does not regularly arise. Only in narrowly defined exceptional cases does the formula "no equality in wrongdoing" apply.