Fiscal appeal against first-instance act barred by exhaustion of administrative instances

The Administrative Court of Vienna (VwGH) dismissed the complaint as inadmissible in its entirety, leaving the first-instance decision and the subsequent appeal decision in force. The dispute involved a fiscal administrative challenge where the appellant explicitly directed the appeal against both the original first-instance administrative act and the subsequent appeal decision of the provincial finance directorate. The decisive legal basis for the dismissal was the lack of jurisdiction (§ 34(1) VwGG) regarding the challenge to the first-instance act, which was barred because the appeal to the VwGH is only permissible after the exhaustion of the administrative appeal process (Art. 131(1)(1) B-VG), and the VwGH lacks competence to review first-instance decisions directly under these circumstances.