Austrian Federal Fiscal Court Rules on Extended Statute of Limitations for Tax Evasion

Austria's Ministry of Finance has published a decision of the Federal Fiscal Court that was delivered on 7 May 2026 regarding the extended statute of limitations for tax evasion. The case involved a public wastewater association (public corporation) that relied on professional tax advice given in 2013 and 2015, which incorrectly stated that certain fees (provision, financing, and renovation fees) were merely loan repayments and did not require VAT to be charged. In 2024, a new tax representa…