Speaking from Imola ahead of the Emilia Romagna Grand Prix, the Aston Martin CEO said that the team would seek a discussion with the FIA with regards to the aerodynamic changes, which they feel have disproportionately impacted their car, which is based around a low rake philosophy.
Aston Martin scored just one point at the season-opening Bahrain Grand Prix last month and do not look to have take significant strides forward at Imola.
However, Horner disputed Szafnauer's claims, citing Mercedes, another team that use a low rake philosophy, who won the first Grand Prix of the season.
"We've had a sample of one race that Mercedes won with what you would classify a low rake car," he told
Sky Sports F1. "They had absolutely equal, if not maybe better tyre degradation than we had in Bahrain.
"They've looked mighty impressive here. And we've only run at one circuit so far. But, ignoring all of that, there is a process for regulations to be introduced.
"They were voted through unanimously through the different regulations that Aston Martin would have had to vote for, before being passed through the Formula One Commission and the World [Motor Sport] Council. And they were all voted through unanimously.
"Now, when there was a front wing change a couple of years ago, it really hurt us. We voted against it, but you just have to accept it.
"So it would seem a little naive to think that, suddenly, the rules are just going to get changed after the sample of a single race after the process has been fully followed. I'm struggling to get my head around that."