2. Tax Amendment Act 2014-2 Abgäg 2014

Original Language Title: 2. Abgabenänderungsgesetz 2014 - 2. AbgÄG 2014

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_I_105/BGBLA_2014_I_105.html

105. Federal law, adopted the Federal Act on cooperation in financial criminal matters with the Member States of the European Union (EU-FinStrZG) and the income tax Act 1988, the Act of 1988, the Foundation to tax law, the fees Act 1957, Gambling Act, the insurance Control Act 1953, the road tax Act 1992, the federal tax code, the tax administration organization act 2010, the Federal Finance Law of Court of, the financial Penal Code, the tax execution procedure, the tobacco tax act of 1995, the mineral oil tax law in 1995, the 1996 tobacco monopoly law and the customs law implementation law changed (2. tax amendment Act 2014-2 AbgÄG 2014)

The National Council has decided:

Table of contents



Article 1





Federal Act on cooperation with the Member States of the European Union (EU-FinStrZG) in financial criminal







Article 2





Amendment to the income tax Act 1988







Article 3





Amendment of the Corporation Tax Act 1988







Article 4





Change of the Foundation to tax law







Article 5





Amendment of the fees Act 1957







Article 6





Change of luck game law







Article 7





Amendment of the insurance Control Act 1953







Article 8





Amendment to the motor vehicle tax Act 1992







Article 9





Change the federal tax code







Article 10





Amendment of the tax administration organization act 2010







Article 11





Amendment of the Federal Finance Court Act







Article 12





Change of financial criminal law







Article 13





Change the tax execution procedure







Article 14





Amendment to the tobacco tax act of 1995







Article 15





Amendment of the Excise Act 1995







Article 16





Amendment to the tobacco monopoly Act 1996







Article 17





Amending customs law implementation law





Article 1

Federal Act on cooperation with the Member States of the European Union (EU-FinStrZG) in financial criminal

Table of contents



1 article General provisions







§ 1.





Scope of application







§ 2.





Definitions







2. section principles







§ 3.





Administrative and legal assistance







§ 4.





Jurisdiction







3. cut off the exchange of information between law enforcement agencies in implementing the framework decision 2006/960/JHA







§ 5.





Delivery of data and results of an investigation







§ 6.





Denial of data transmission







§ 7.





Use of the transmitted data







§ 8.





Powers of the tax authority







4. cut off financial criminal enforcement







1 subsection enforcement of decisions of other Member States in Austria







§ 9.





Applicable procedural law and jurisdiction







§ 10.





Inadmissibility of enforcement







§ 11.





Enforcement







§ 12.





Imputation of payments







§ 13.





Imprisonment







§ 14.





Termination of enforcement







§ 15.





Monies obtained from the enforcement







§ 16.





Briefing of the issuing State







§ 17.





Cost







2. subsection enforcement of Austrian judgments in another Member State







§ 18.





Prerequisites







§ 19.





Delivery of decision







§ 20.





Termination of enforcement







§ 21.





Consequences of transmission







5 article final provisions







section 22.





Relation to other conventions and agreements







section 23.





References







§ 24.





Abolition of the EU FinStrVG







§ 25.





Enforcement







Appendix 1





List of offences where dual criminality is not checked







Appendix 2





Certificate





1 section

General terms and conditions

Scope of application

§ 1 (1) this federal law regulates



1. the international administrative and judicial assistance with other Member States of the European Union in financial criminal financial penalty authorities;

2. a cooperation) between the financial law enforcement and law enforcement authorities of other Member States of the European Union in financial criminal proceedings against natural persons and associations within the meaning of § 1 para 2 and 3 of the Association responsibility Act (VbVG), Federal Law Gazette I no. 151/2005, and b) between the tax authorities and law enforcement authorities of other Member States of the European Union concerning the fight against of fraud;

3. the enforcement of a) of decisions of the financial and customs authorities of other Member States of the European Union in Austria and b) decisions Austrian financial law enforcement in another Member State of the European Union, insofar as they relate to not financial offenses falling within the jurisdiction of the ordinary courts or are governed by bilateral or multilateral agreements or agreements concluded between the Republic of Austria and other Member States of the European Union within the meaning of section 22.

(2) with this federal law, following legal acts of the European Union are implemented:



1. framework decision 2005/214/JHA on the application of the principle of mutual recognition of financial penalties and fines, OJ No L 76 of the had p. 16, as last amended by framework decision 2009/299/JHA, OJ No. L 81 of March 27, 2009 p. 24;

2. framework decision 2006/960/JHA on simplifying the exchange of information and intelligence between law enforcement authorities of the Member States of the European Union, OJ No. L 386 of 29.12.2006 p. 89, as amended by the amending OJ No. L 75 of 15.03.2007 p. 26.

Definitions

§ 2. The purposes of this federal law



1. "Fight against fraud" all measures to prevent, to ongoing detection and prosecution of infringements by the tax authorities legislation;

2. to prevent "competent law enforcement agency" a national police, customs or other authority of another Member State of the European Union, which is entitled under national law to cover up crimes or criminal activities, and to educate and to exercise public authority in connection with these activities and take coercive measures. Authorities or bodies dealing specifically with issues of national security, are not covered it.

3. 'the decision' a) a final decision against a natural person or an association within the meaning of § 1 para 2 and 3 VbVG over the payment of a monetary penalty or fine, the aa) by a non-judicial authority of the issuing State in relation to an offence under the law taken, provided that the person concerned had the opportunity to bring the matter before a court in criminal matters , or bb) was hit by a non-judicial authority of the issuing State in relation to acts that were punishable under the law as a violation of legislation provided that the person concerned had the opportunity to bring the matter before a court in criminal matters;

(b) also a final decision about the payment of a monetary penalty or fine that was taken in the scope of application of the 2nd subparagraph by a natural person or an association, aa) of a saying Senate, or bb) by a court competent in criminal matters and on one under lit. a or lit. b, sublit. AA) falling decision applies;

4. "Fine or fine" the obligation to pay a) a sum of money that is laid down in a decision;

b) laid down in the same decision, compensation for the victim, if the victim in the framework of the procedure could make no civil claims and the Court in the exercise of its criminal jurisdiction was involved;

(c) amounts of money for the cost of of the Court leading to the decision and administrative proceedings;

(d) amounts of money stated in the same decision on a public fund or organization to assist victims.


The term "financial penalties or fines" includes regulations on confiscation, the foreclosure or the confiscation of instrumentalities or proceeds of crime nor orders civil nature, arising from claims for damages and claims for restoration of the previous state and in accordance with the Regulation (EU) No. 1215/2012 on the jurisdiction and the recognition and enforcement of judgments in civil and commercial matters , OJ No L 351 of the 20.12.2012 p. 1, amended by Regulation (EC) No. 566/2013, OJ No. L 167 of the 19.06.2013 p. 29, are enforceable;

5. "Punished" the natural person or the Association, against whom or against whom the decision is; was taken

7. "Member State" means a Member State of the European Union;

8 "Issuing State" the Member State, in the a decision; addressed

9 "Executing State" the Member State to which a decision for the purpose of enforcement was transmitted;

10 "Certificate" the certificate referred to in article 4 of the framework decision 2005/214/JHA;

11 'Central authority' the central liaison office for international cooperation (CLO) as the central authority within the meaning of article 2 paragraph 2 of the framework decision 2005/214/JHA.

2. section

Principles

Administrative and legal assistance

3. (1) the financial penalty authorities are entitled to provide the intergovernmental administrative and judicial assistance on the basis of laws, international agreements, as well as immediately effective legislation of the European Union for the implementation of the financial criminal justice.

(2) mutual assistance in the sense of paragraph 1 is any assistance which is granted to a foreign tax or levy criminal proceedings between financial law enforcement and foreign tax authorities on the basis of the legal bases referred to in paragraph 1. Not else where in this federal law probably is, is at the performance of assistance the assistance implementation Act ADG, Federal Law Gazette I no. 102/2009 to apply.

(3) legal assistance in the sense of paragraph 1 is any support granted to foreign authorities on the basis of the legal bases referred to in paragraph 1 for a foreign procedure in a financial criminal matter between financial law enforcement and others as laid down in paragraph 2. As such a foreign body, a court is to understand a public prosecutor or an administrative authority against whose decision may be referred to a court in criminal matters.

(4) this Act does not preclude the application of more favourable provisions in bilateral or multilateral agreements or administrative agreements with other Member States as well as in other federal laws.

Jurisdiction

§ 4. The responsibility for the execution of an official or request for assistance according to § 58 para. 3 of financial criminal law (FinStrG), BGBl. No. 129/1958.

3. section

Exchange of information between law enforcement agencies in implementing the framework decision 2006/960/JHA

Transmission of information and results of an investigation

5. (1) the financial penalty authorities are entitled to transmit information and other results from a domestic financial criminal proceedings without the existence of a request for assistance, at the request of a competent law enforcement agency of another Member State of the European Union



1. If the request relates to an offence, would be to punish the FinStrG of the financial penalty authorities in Austria after the articles 33, 35, 37, 38 or 38a FinStrG punishable by law and in accordance with section 53 and 2. According to § 58 para 2 lit. a FinStrG that conducting the oral proceedings and the precipitation of the decision would be a saying Senate as organ of the financial penalty authority.

(2) in the execution of the request for information, the IRS penalty has to include a statement about the consent to use the information and results of an investigation as evidence in criminal proceedings in the requesting Member State. Information or other results from domestic financial proceedings, obtained by investigative measures and evidence requiring a decision or an order of the Chairman of saying Senate conducting the oral proceedings and the precipitation of the decision would be whether pursuant to section 58 subsection 2 which may be transmitted only on the basis of a request for assistance if they are to be used as evidence in a criminal case.

(3) paragraphs 1 and 2 are to apply also to the transfer of information and results of an investigation to competent law enforcement authorities of States, which apply the provisions of the Schengen acquis on the basis of an association agreement with the European Union on the implementation, application and development of the Schengen acquis.

Denial of data transmission

§ 6. The data transmission according to § 5 has to be avoided, if



1 thus the purpose of ongoing investigation or the safety of persons appears at risk or 2. the provision of the data would be disproportionate or the data for the purposes for which they are to be delivered, are not required or 3. essential national security interests would be.

Use of the transmitted data

Section 7 (1) data received from a foreign law enforcement agency to a Finanzstraf - or tax authority, are allowed only for the purposes for which they were transmitted, used. For any other purpose or as evidence in a financial criminal case they may be used only if the transmitting State has agreed to. Conditions of the sending State in relation to the use of data are to be observed. The data transmitted are subject to same privacy rules as data obtained in Germany.

(2) at the request of the transmitting Member State has to provide information the financial penalty authority on the use of the transmitted data.

Powers of the tax authority

§ 8. The tax authority may request from the competent law enforcement authorities of other Member States of the European Union to the transmission of data and results of an investigation in the sense of § 5 para 1 in agreement with the financial penalty authority for purposes of fraud prevention.

4 section

Enforcement of criminal financial decisions

1 subsection

Enforcement of decisions of other Member States in Austria

Applicable procedural law and jurisdiction

9. (1) unless resulting from the provisions of this subsection not different results, is to use the FinStrG on the procedure for the enforcement of decisions of other Member States in Austria.

(2) to the receipt of the request for enforcement, the central authority is called.

(3) the implementation of enforcement is the Customs offices as financial criminal authorities, otherwise the tax authorities as financial criminal authorities for punishment decisions relating to customs or excise duty offences and other offences in connection with the Customs offices to Executive legislation.

(4) the territorial jurisdiction of the financial law enforcement depends on the domestic domicile or residence of the person against whom the money sanction has been pronounced; It is a trade association (§ 1 para 2 and 3 VbVG), whose seat or the place of its operation or its branch in the country. Can these places is not detected, so the place is determining, where wealth is, in which the decision is to be enforced. The competence of a particular financial penalty authority is not possible to determine these provisions so the enforcement by the is concerned competent financial penalty authority first with the thing to make.

(5) is an Austrian financial penalty authority, a decision submitted to the enforcement of is not responsible to take the necessary measures for its execution, so this decision is article 53 b para 1 and 2 officio the competent authority or the competent court to transmit EU-JZG.

Inadmissibility of enforcement

10. (1) has the financial penalty authority (authority) to refuse the execution of the order if the certificate is not available, incomplete or obviously does not comply with the decision. As incompleteness also, if not accompanied by the certificate is delivered the decision or a certified copy of the decision or absence of a translation of the certificate in the German language, unless the issuing State issued the statement to accept certificates in German language as a State of enforcement.

(2) the enforcement authority has the enforcement of the decision to refuse, even if



1 the person sentenced in the Inland has assets nor refers to income, still resides usually domestically or there has a seat, 2 against the penalized due to a final domestic decision was taken by same facts or a judgment in a State other than the issuing State or Austria has already been enforced, 3. refers the decision on an act , that no criminal act would constitute under Austrian law, unless it is listed case to one in the list in annex 1, 4.

the enforceability of the judgment is barred under Austrian law and the decision relates to an Act, Austrian criminal law applies, 5 refers to the decision an Act, a) that has been committed at home or aboard an Austrian vessel or aircraft or b) which has been committed not in the territory of the issuing State, provided that committed acts of the same type are not punishable under Austrian law abroad , 6 under Austrian law immunities consist that stand in the way of execution, 7 the decision against a natural person was taken, which was a minor under Austrian law at the time of the Act, 8 the punished in the issuing State or in the domestic amnesty or pardon has been granted, 9 according to the certificate of the person sentenced a) in the case of a written procedure not personally or through an according to the law of the issuing State representatives authorised by his right , to challenge the decision, and of the time limits which apply to this appeal, has been informed in accordance with the law of the issuing State, or b) not personally to negotiate, which has led to the decision, is published, unless unless the certificate stating that the person sentenced in accordance with the rules of procedure of the decision State aa) timely personal charge or otherwise of time and place of the hearing , which has led to the decision, has actually become aware and it is been taught that the decision in his absence may be issued or bb) having regard to the scheduled trial a self-selected or supplied defenders has entrusted with its representation in the negotiation and; actually represented by this at the hearing or cc) after notification of the decision handed down in absentia and after instruction on the right, the new implementation of the negotiation has to apply for or to take an appeal, and to achieve a renewed examination of the facts, also taking into account new evidence, in his presence and a cancellation of the original decision, expressly declared this way to apply for no new implementation of the negotiations or take no appeal , within the existing time limits for no new implementation of negotiation or no appeal taken; or c) is published not personal in the proceedings, unless unless the certificate indicating that he after expressly informing about the process and the opportunity to appear at the hearing personally has expressly, to give up the right of hearing and not to contest the decision.

10. the imposed fine or fine below EUR 70 or the equivalent of this amount is or 11 if there is objective evidence that the decision in violation of fundamental rights or general principles of law, in accordance with article 6 of the Treaty on European Union is established.

(3) the enforcement authority has the enforcement of the decision to refuse, as far as



1. the Republic of Austria issued 20 para 2 of the framework decision Declaration has limited the scope of the framework decision 2005/214/JHA in one article or 2 with regard to a declaration made by the issuing State in accordance with this provision reciprocity is missing.

(4) before a decision wholly or partially denied Z 4, 9 and 11 of these cases the executing authority to in par. 1 and par. 2, has them in appropriate manner with the competent authority of the issuing State in the agreement to put and to request, if necessary, by setting a reasonable time to the immediate delivery of all necessary additional information.

(5) all cases of inadmissibility referred to in para 2 are Z 11 to report to the Federal Minister of finance.

Enforcement

§ 11 (1) is not one which referred to grounds of inadmissibility, is taking over the enforcement of the decision to establish in § 10 para 1 to 3. This notice shall have the name of the authority, its ruling is enforced, to lead their file number, the name of the offence to include the applied legislation of the decision and a declaration of enforceability and supersedes amount. This notification is execution title for the financial penalty administrative and judicial enforcement.

(2) the amount of money to supersedes is to be specified by the enforcement authority in euro. To pay financial penalty or fine imposed in the decision to be enforced from the euro, to supersedes the amount of money to the is on the day of the imposition of the fine or fine to convert applicable exchange rates in euro.

(3) the decision refers to demonstrably acts that have not been committed in the territory of the issuing State, and these acts are subject to the scope of the Austrian criminal law, the amount on the maximum penalty allowed under Austrian law supersedes is belittling.

(4) a complaint brought against that decision (§ 152 FinStrG) suspensive effect is in so far, as only measures to secure the financial penalty to be enforced must be carried out until a final decision about it.

(5) the enforcement of a judgment can be exposed for the time needed for the preparation of their translation.

Imputation of payments

§ The obligated party 12 can provide evidence for a partially or fully accomplished payment in a State, so has to put the enforcement authority under the procedure of § 10 section 4 with the competent authority of the issuing State in the agreement. Each part ever driven in a State in which the financial penalty or fine is to be fully on the amount of money to be driven.

Imprisonment

The issuing State in the certificate has approved the formation of an imprisonment § 13 (1), so this is as the basis for their implementation in the notification to be issued under section 11 under the condition of reciprocity to determine.

(2) a statement referred to in paragraph 1 must be made and is not already fixed in a to be enforced decision which stated a monetary penalty or fine, an imprisonment, an imprisonment to be set at the same time in case of recovery of fine or fine. The height of imprisonment may not exceed a maximum specified in the certificate. In addition, § is 20 FinStrG shall apply by analogy to, that a replacement of imprisonment may not exceed a period of six weeks. A higher imprisonment has been set in the decision to be enforced, so the duration is six weeks to minimize.

(3) § 179 FinStrG shall apply accordingly.

Termination of enforcement

§ 14 shall inform the competent authority of the issuing State the executing authority about a decision or measure on the basis of which the enforceability of the judgment is void or, again deprived of the enforcement of Austria for other reasons, so to stop enforcement.

Monies obtained from the enforcement

§ 15 if not a contrary agreement has been made with the issuing State, the proceeds of the enforcement of the flows to the Federal.

Briefing of the issuing State

§ 16. The IRS penalty has immediately in a form that provides a written record, the competent authority of the issuing State



1 about the delivery of the decision of the competent authority or the competent court in accordance with § 9 par. 5, 2 about the refusal of enforcement of a decision pursuant to section 10 together with a justification, 3 which in its entirety or in part from the article 11 par. 3, article 12 or in for reasons referred to in regulations not of enforcement of the decision, 4th on the enforcement of the decision , once it is completed, and to teach 5th on the order (setting) of imprisonment in accordance with § 13.

Cost

§ 17. Are not required a replacement for costs incurred by other Member States.

2. subsection

Enforcement of Austrian decisions in another

Member State

Prerequisites

§, 18 decisions Austrian financial penalty can be enforced in another Member State if an enforcement domestically is impossible or would involve a disproportionate effort.

Delivery of decision

Section 19 (1) has the financial penalty authority (authority) to transmit the decision or a certified copy of the decision together with a certificate of the competent authority of a Member State in which the person punished with this decision or the Association, assets has, income is usually resident or has its registered office. Delivery, as well as all official releases are made through the central authority.


(2) for the attestation form in Appendix 2 is to use; She must be signed by the executing authority to confirm the accuracy of their content. If the executing State, gave the explanation to accept certificates in German language, the certificate is in the official language or one of the official languages of the executing State or, if the executing State has issued the Declaration, a translation in one or more other official languages of the European Union to accept, to translate into one of these languages.

(3) the transmission referred to in paragraph 1 has to be carried out, who provides a written record under conditions allowing the determination of the authenticity of the executing State in a form. The original or a certified copy of the decision and the original of the certificate must be in the mail sent on request the State of enforcement, unless it is an electronically-produced document.

(4) the executing authority may transmit the decision only a State of enforcement.

(5) known either the executing authority or the central authority, which authority in the executing State is responsible, they will have to try to bring them in the executing State with all means available – also via the contact points of the European judicial network - in experience.

Termination of enforcement

Section 20 (1) has the authority to immediately inform the competent authority of the executing State, on the basis of which the enforceability of the judgment is void of any decision or measure.

(2) the enforcement authority has to escape enforcement of the executing State, if the conditions have lapsed according to § 18.

Consequences of transmission

§ 21 (1) subject to paragraph 2 must carry no enforcement of a decision notified in accordance with article 19 the executing authority.

(2) the enforcement authority is entitled only enforcement,



1. If in the executing State, a pardon or amnesty to do so has led that enforcement is omitted, 2 If the enforcement in the State of enforcement is not possible, from receiving the relevant communication, 3. If the executing State denied the execution, unless the refusal is in section 10 para 2 above ground based Z 2, or 4 when she teaches the executing State has , that it again has deprived of the enforcement of the decision in accordance with article 20, paragraph 2.

(3) an Austrian authority receives an amount of money that the person sentenced voluntarily has paid on the basis of the decision, after receiving a decision in accordance with article 19 so she shall immediately inform the competent authority in the executing State. § 12 shall apply mutatis mutandis.

5. section

Final provisions

Relation to other conventions and agreements

section 22. In terms of the 4th section, the application of bilateral or multilateral agreements or arrangements between the Republic of Austria and other Member States of the European Union is not closed, unless they offer the possibility to go beyond the provisions of this Federal Act and to contribute to a further simplify or facilitate the procedures for the enforcement of financial penalties or fines.

References

section 23. As far as other federal laws is referenced in this federal law provisions, these are to apply in their respectively valid version.

Abolition of the EU FinStrVG

§ 24. Entry into force of this federal law the EU financial Enforcement Act (EU-FinStrVG), BGBl. repeals I no. 19/2009.

Enforcement

§ 25. Involved with the execution of this federal law:



1. with regard to the 4th section of the Federal Minister of finance in agreement with the Federal Minister of Justice;

2. the Federal Minister of finance.