2. Tax Amendment Act 2014-2 Abgäg 2014

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

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105. Federal Law, by which the Federal Law on Cooperation in Financial Criminal Matters with the Member States of the European Union (EU-FinStrZG) enacted and the Income Tax Act 1988, the Corporate Tax Act 1988, the Reformation Tax Act, the Law on Fees 1957, the gambling law, the Insurance Tax Act 1953, the Motor Vehicle Tax Act 1992, the Federal Tax Code, the Tax Administration Organization Act 2010, the Federal Finance Court Act, the Finance Criminal Law, the Tax executive order, the Tobacco Control Act 1995, the Mineral Oil Control Act 1995, the Tobacco Monopoly Act 1996 and the Customs Law implementing Act (2. Tax Change Act 2014-2. AbgÄG 2014)

The National Council has decided:

table of contents

Article 1

Federal Law on Cooperation in Financial Criminal Matters with the Member States of the European Union (EU-FinStrZG)

Article 2

Amendment of the Income Tax Act 1988

Article 3

Amendment of the Corporate Tax Act 1988

Article 4

Amendment of the Reformation Tax Act

Article 5

Amendment of the Fees Act 1957

Article 6

Amendment of the Gambling Act

Article 7

Amendment of the Insurance Tax Act 1953

Article 8

Amendment of the Motor Vehicle Tax Act 1992

Article 9

Amendment of the Federal Tax Code

Article 10

Amendment of the Tax Administrative Organisation Act 2010

Article 11

Amendment of the Federal Finance Court Act

Article 12

Amendment of the Financial Criminal Law

Article 13

Amendment of the Tax Executive Order

Article 14

Amendment of the Tobacco Control Act 1995

Article 15

Amendment of the Mineral Oil Tax Act 1995

Article 16

Amendment of the Tobacco monopoly Act 1996

Article 17

Amendment of the Customs Law-Implementing Act

Article 1

Federal Law on Cooperation in Financial Criminal Matters with the Member States of the European Union (EU-FinStrZG)

table of contents

Section 1
General provisions

§ 1.

Scope

§ 2.

Definitions

Section 2
Principles

§ 3.

Official and legal assistance

§ 4.

Responsibility

Section 3
Exchange of information between law enforcement authorities in the implementation of Council Framework Decision 2006 /960/JHA

§ 5.

Transmission of data and results of an investigation

§ 6.

Denial of data transfer

§ 7.

Use of the transmitted data

§ 8.

Powers of the discharge authority

Section 4
Enforcement of financial criminal decisions

1. Subsection
Enforcement of decisions of other Member States in Austria

§ 9.

Procedural law and competence to be applied

§ 10.

Inadmissibility of enforcement

§ 11.

Enforcement

§ 12.

Payment of payments

§ 13.

Replacement Custodial Sentence

§ 14.

Termination of enforcement

§ 15.

Proceeds from enforcement

§ 16.

Information to the issuing State

§ 17.

Cost

2. Subsection
Enforcement of Austrian decisions in another Member State

§ 18.

Requirements

§ 19.

Communication of the decision

§ 20.

Termination of enforcement

§ 21.

Consequences of transmission

Section 5
Final provisions

§ 22.

Relationship with other agreements and arrangements

§ 23.

References

§ 24.

Repeal of the EU-FinStrVG

§ 25.

Enforcement

Appendix 1

List of offences in which double criminality is not examined

Appendix 2

Certificate

Section 1

General provisions

Scope

§ 1. (1) This federal law governates

1.

international legal assistance and legal assistance with other Member States of the European Union in financial criminal matters by financial criminal authorities;

2.

Cooperation

a)

between the financial authorities and the law enforcement authorities of the other Member States of the European Union in criminal proceedings against natural persons and against associations within the meaning of Article 1 (2) and (3) of the law on the responsibility of the association (VbVG), BGBl. I No 151/2005, and

b)

between the tax authorities and the law enforcement authorities of the other Member States of the European Union in matters related to the fight against fraud;

3.

enforcement of

a)

of decisions of the financial and customs authorities of other Member States of the European Union in Austria, and

b)

decisions of Austrian financial criminal authorities in another Member State of the European Union,

in so far as they do not concern the financial statements falling within the jurisdiction of the ordinary courts or in bilateral or multilateral agreements or arrangements between the Republic of Austria and other Member States of the European Union Union within the meaning of § 22.

(2) The following acts of the European Union shall be implemented by this Federal Act:

1.

Framework Decision 2005 /214/JHA on the application of the principle of mutual recognition to financial penalties, OJ L 327, 28.2.2005, p. No. 16, as last amended by Framework Decision 2009 /299/JHA, OJ L 327, 22.12.2009, p. No. OJ L 81 of 27.03.2009 p. 24;

2.

Framework Decision 2006 /960/JHA on the simplification of the exchange of information and intelligence between the law enforcement authorities of the Member States of the European Union, OJ L 327, 30.4.2006, p. No. 89, as amended by the corrigendum OJ L 386, 29.12.2006, p. No. OJ L 75, 15.03.2007 p. 26.

Definitions

§ 2. In the sense of this federal law means

1.

"fight against fraud" means any measures aimed at preventing, detecting and prosecuting infringements of the legislation to be implemented by the tax authorities;

2.

"competent law enforcement authority" means a national police, customs or other authority of another Member State of the European Union empowered by national law to detect, prevent and prevent criminal activities or criminal activities; and and, in connection with these activities, to exercise public authority and to take coercive measures. Authorities or bodies dealing specifically with questions of national security are not included.

3.

"Decision"

a)

a final decision against a natural person or a federation within the meaning of Article 1 (2) and (3) of the VbVG on the payment of a fine or fine, which shall:

aa)

has been made by a non-judicial authority of the issuing State with respect to an act punishable under its law, provided that the person concerned had the opportunity to do so in the face of a criminal offence, including in criminal matters the court, or

bb)

has been made by a non-judicial authority of the issuing State in respect of acts which have been punishable under its law as an infringement of legislation, provided that the person concerned has had the opportunity to: bring the matter before a court of law, including in criminal matters;

b)

within the scope of the second sub-section, also a final decision on the payment of a fine or fine by a natural person or association which has been taken

aa)

from a sprouchsenate, or

bb)

of a court having jurisdiction in criminal matters, and one under lit. a or lit. b, sublit. (aa) to take a decision;

4.

"monetary penalty or fine" means the obligation to pay

a)

a monetary amount fixed in a decision;

b)

a compensation for the victims, fixed in the same decision, if the victim was unable to claim civil rights in the course of the proceedings and the court was acting in the exercise of his or her criminal law jurisdiction;

c)

monetary amounts for the costs of the judicial and administrative procedures leading to the decision;

d)

the amounts of money fixed by the same decision to a public fund or to an organisation for the assistance of victims.

The term 'financial penalties or fines' shall not include arrangements for the confiscation, decay or confiscation of instrumentalities or proceeds of crime, or of orders of a civil nature arising out of claims for damages and Actions resulting from the re-establishment of the former condition and in accordance with Regulation (EU) No 1215/2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, OJ L 327, 30.12.2012, p. No. 1, as amended by Regulation (EU) No 566/2013, OJ L 378, 27.12.2012, p. No. OJ L 167 of 19.06.2013 p. 29;

5.

"penal" means the natural person or the association against which the decision has been taken;

7.

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

8.

"issuing State" means the Member State in which a decision has been taken;

9.

"executing State" means the Member State to which a decision has been communicated for the purpose of enforcement;

10.

"certificate" means the certificate referred to in Article 4 of the Framework Decision 2005 /214/JI;

11.

"Central Authority" shall be the central liaison office for international cooperation (CLO) as a central authority within the meaning of Article 2 (2) of Framework Decision 2005 /214/JHA.

Section 2

Principles

Official and legal assistance

§ 3. (1) The financial penalties authorities shall be entitled to provide inter-State assistance and legal assistance for the implementation of financial criminal proceedings on the basis of statutory provisions, international agreements and directly effective legislation of the European Union.

(2) Assistance within the meaning of paragraph 1 shall be any assistance granted for a foreign tax or duty criminal proceedings between financial and foreign tax authorities on the basis of the legal bases referred to in paragraph 1. Unless otherwise specified in this Federal Act, the performance of mutual assistance is the administrative assistance-implementing law-ADG, BGBl. I n ° 102/2009.

(3) Legal assistance within the meaning of paragraph 1 is any assistance provided for a foreign procedure in a financial criminal matter between financial criminal authorities and other foreign authorities referred to in paragraph 2 on the basis of the provisions of paragraph 1 of this Article shall be granted. Such a foreign authority shall be understood to mean a court, a public prosecutor's office or an administrative authority whose decision may be called for by a court which is also competent in criminal matters.

(4) This federal law 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.

Responsibility

§ 4. The responsibility for the execution of an official or legal assistance request is governed by Section 58 (3) of the German Financial Criminal Law (FinStrG), BGBl. No. 129/1958.

Section 3

Exchange of information between law enforcement authorities in the implementation of Council Framework Decision 2006 /960/JHA

Transmission of information and results of an investigation

§ 5. (1) The financial penalty authorities shall be entitled, at the request of a competent law enforcement authority of another Member State of the European Union, to provide information and other results from a domestic financial criminal procedure without the existence of a to submit a request for legal assistance,

1.

if the request relates to a criminal act which would be punishable in Austria pursuant to § § 33, 35, 37, 38 or 38a FinStrG and to be punished by the financial authorities in accordance with Section 53 of the FinStrG; and

2.

pursuant to § 58 (2) lit. a FinStrG would oblie the conduct of the oral proceedings and the falsification of the knowledge of a Spruchsenat as an institution of the financial strait authority.

(2) In the execution of the request for information, the financial prosecuting authority shall have a declaration of consent to the use of the information provided and the results of an investigation as evidence in criminal proceedings in the requesting Member State. , Information or other results obtained from a domestic financial penalty procedure obtained through investigative acts and evidence, the one or an arrangement of the Chairman of the Spruchsenate, which pursuant to Section 58 (2) of the The conduct of the oral proceedings and the falsification of the recognition would require, may only be transmitted on the basis of a legal assistance request if they are to be used as evidence in a criminal case.

(3) The provisions of paragraphs 1 and 2 shall also apply to the transmission of information and results of an investigation to the competent law enforcement authorities of those States which have established the provisions of the Schengen acquis on the basis of a Association agreement with the European Union on the implementation, application and development of the Schengen acquis.

Denial of data transfer

§ 6. The data transfer in accordance with § 5 shall not be required if:

1.

in such a way that the purpose of ongoing investigations or the safety of persons is threatened or

2.

the provision of the data would be disproportionate or the data is not required for the purposes for which it is to be transmitted; or

3.

significant national security interests would be affected.

Use of the transmitted data

§ 7. (1) Data transmitted by a foreign law enforcement authority to a financial criminal or tax authority may be used only for the purposes for which it was transmitted. For a different purpose or as evidence in a financial prosecution procedure, they may only be used if the overfunding state has consented to it. Conditions of the country of transmission in relation to the use of the data must be taken into account. The data transmitted shall be subject to the same data protection regulations as data obtained domestiy.

(2) At the request of the Member State which is to be transferred, the financial authority shall provide information on the use of the data transmitted.

Powers of the discharge authority

§ 8. The tax authority may, in agreement with the financial authority for the purpose of combating fraud, the competent law enforcement authorities of other Member States of the European Union with a view to the transmission of data and the results of an investigation in the For the purposes of Section 5 (1).

Section 4

Enforcement of financial criminal decisions

1. Subsection

Enforcement of decisions of other Member States in Austria

Procedural law and competence to be applied

§ 9. (1) As far as the provisions of this Subsection do not provide otherwise, the FinStrG shall apply to the procedure for the enforcement of decisions of other Member States in Austria.

(2) The central authority shall be appointed to receive a request for enforcement.

(3) The execution of enforcement shall be the responsibility of criminal decisions relating to customs duties or excise duty offences and other offences relating to legislation to be enforced by the customs authorities of the customs authorities, as financial penalties, otherwise the financial authorities as financial criminal authorities.

(4) The local jurisdiction of the financial services authorities depends on the national domiciate or residence of the person against whom the monetary sanction has been pronounced; it is an association (Article 1 (2) and (3) of the VbVG), after the latter has its registered office. or after the location of the company or its establishment in the country. Where these places cannot be established, the place where assets are to be enforced shall be the place where the decision is to be carried out. If, in accordance with these provisions, the competence of a particular financial authority cannot be determined, enforcement shall be carried out by the competent financial authority first dealt with by the substance.

(5) Where an Austrian financial penalty authority is not competent to take the necessary measures to enforce it, the decision shall be ex officy of the competent authority responsible for the enforcement of the decision. The competent authority or the court responsible pursuant to Section 53b (1) and (2) of the EU-JZG.

Inadmissibility of enforcement

§ 10. (1) The financial penalty authority (executing authority) shall refuse to execute the decision if the certificate is not available, is incomplete or obviously does not comply with the decision. An incompleteness shall also apply if the decision or a certified copy of the decision is not transmitted together with the certificate or if a translation of the certificate is missing in the German language, unless the The decision state made the declaration to accept certificates in German as a executing state.

(2) The executing authority shall refuse to execute the decision even if:

1.

the domestic penalty does not have any assets or income, nor does it normally hold or have a seat in the country,

2.

a final decision has been taken against the criminal offender for the same offence, or a decision taken in a State other than that of the issuing State or of Austria has already been enforced,

3.

the decision relates to an act which, under Austrian law, would not constitute a criminal offence, unless it is a matter in the list in Appendix 1 listed the case,

4.

the enforceability of the decision is statute-barred in accordance with Austrian law and the decision relates to an act for which Austrian criminal law applies,

5.

the decision relates to an act,

a)

which has been committed in the domestic or on board of an Austrian vessel or aircraft; or

b)

which has not been committed in the territory of the issuing State, provided that acts of the same type committed abroad under Austrian law are not punishable,

6.

in accordance with Austrian law, there are immunities which are contrary to enforcement,

7.

the decision has been taken against a natural person who, according to Austrian law, was at the time of the act unmuddy,

8.

has been granted an amnesty or a pardon in the issuing State or in the territory of the country,

9.

According to the certified statement of the

a)

in the case of a written procedure, not personally or through a representative entitled under the law of the issuing State, of his right to challenge the decision and the time limits applicable to that appeal, in accordance with the the legislation of the issuing State has been informed, or

b)

did not appear in person at the hearing which led to the decision, unless the certificate indicates that the offence is in accordance with the procedural rules of the issuing State

aa)

in the timely manner, by personal summons or by any other means of the time and place of the hearing which led to the decision, has actually become aware and has been informed that the decision may be taken in his absence; or

bb)

having regard to the scheduled trial, has entrusted a self-elected or a given defender with his representation in the trial and was actually represented at the trial; or

cc)

After notification of the decision taken in absentia and after notification of the right to seek the re-conduct of the trial or to take an appeal, and on that route a further examination of the facts, including to take into account new evidence, in his presence and a repeal of the original decision, has expressly stated that he should not apply for a re-organisation of the trial or not to take legal action, or we do not apply for the negotiation of the negotiation within the existing deadlines, or has not taken any legal action; or

c)

has not appeared in person, unless it appears from the certificate that, after having been expressly informed about the procedure and the possibility of appearing in person at the time of the hearing, he has expressly stated that he or she has been informed of the procedure and the possibility of making such a decision. The right to oral hearing and not to contest the decision.

10.

the fine or fine imposed shall be less than EUR 70 or the equivalent of that amount; or

11.

if there are objective indications that the decision has been taken in breach of fundamental rights or general principles of law, in accordance with Article 6 of the Treaty on European Union.

(3) The executing authority shall refuse to execute the decision, to the extent that:

1.

the Republic of Austria has restricted the scope of the Framework Decision 2005 /214/JHA in a statement made pursuant to Article 20 (2) of this Framework Decision, or

2.

with a view to a declaration of reciprocity issued by the issuing State pursuant to this provision.

(4) Before the executing authority, in the cases referred to in points (1) and (2), (4), (9) and (11), refuses to execute a decision in whole or in part, the executing authority shall, in a suitable manner, with the competent authority of the the decision-making state and, if appropriate, request it to provide the necessary additional information without delay, without delay.

(5) All cases of inadmissibility pursuant to paragraph 2 Z 11 shall be reported to the Federal Minister of Finance.

Enforcement

§ 11. (1) If none of the inadmissibility reasons mentioned in § 10 (1) to (3) is present, the acceptance of enforcement shall be established. This communication shall be the name of the authority whose decision is to be enforced, its file number, the name of the offence, the legislation of the issuing State and a declaration of enforceability. and the amount to be carried out. This communication is an outline for the financial and judicial executive procedures.

(2) The amount of money to be executed shall be indicated in euros by the executing authority. If the fine or fine to be paid in the decision to be executed is not declared in euro, the amount of the money to be executed shall be converted into euro on the exchange rate applicable on the day of the imposition of the fine or fine.

(3) If it is shown that the decision is based on deeds which have not been committed in the territory of the issuing State and those acts are subject to the scope of the Austrian criminal laws, the amount to be enforced shall be: to reduce the maximum permitted by Austrian law.

(4) A complaint filed against this communication (§ 152 FinStrG) shall have suspensive effect insofar as only measures may be taken to secure the fine to be executed until the final decision has been passed.

(5) The execution of a decision may be suspended for the time required for the production of its translation.

Payment of payments

§ 12. If the pledge can provide proof of payment in part or in part in a State, the executing authority shall, in accordance with the procedure laid down in Article 10 (4), have entered with the competent authority of the issuing State To reach agreement. Any part of the fine or fine which has always been paid in a State shall be fully attributed to the amount of the money to be paid.

Replacement Custodial Sentence

§ 13. (1) If the issuing State has admitted to the certificate the order of a substitute custodial penalty, this shall be determined as the basis for its implementation in the decision to be issued in accordance with § 11 on the condition of reciprocity.

(2) If a determination has to be made in accordance with paragraph 1 and if a decision to execute a fine or a fine has not already been imposed, it is not already a substitute custodial sentence, the same shall apply in the case of the Incrimination of the fine or fine shall be subject to a substitute custodial sentence. The amount of the replacement penalty shall not exceed a maximum amount specified in the certificate. In addition, § 20 of the FinStrG shall be applied with the proviso that a substitute custodial sentence shall not exceed the duration of six weeks. In the case of a higher replacement penalty in the decision to be carried out, the duration of the penalty shall be reduced to six weeks.

(3) § 179 FinStrG is to be applied in a reasonable way.

Termination of enforcement

§ 14. Where the competent authority of the issuing State informs the executing authority of a decision or measure, on the basis of which the enforceability of the decision is issued or that the execution of Austria from other Member States is not If it is withdrawn again, the execution must be terminated.

Proceeds from enforcement

§ 15. Unless a different agreement has been reached with the issuing State, the proceeds from the execution shall flow to the Federal Government.

Information to the issuing State

§ 16. The competent authority of the issuing State shall immediately in a form enabling written evidence to be provided by the financial criminal authority,

1.

on the transmission of the decision to the competent authority or to the competent court in accordance with Article 9 (5),

2.

the refusal to execute a decision pursuant to § 10, together with a statement of reasons,

3.

the execution of the decision in its entirety or in part on the grounds referred to in Article 11 (3), (12) or in other legislation,

4.

on the execution of the decision as soon as it has been completed, and

5.

on the arrangement (fixing) of a substitute custodial sentence in accordance with § 13.

Cost

§ 17. Compensation for any costs incurred may not be required by other Member States.

2. Subsection

Enforcement of Austrian decisions in another

Member State

Requirements

§ 18. Decisions taken by Austrian financial criminal authorities may be enforced in another Member State if it is not possible to carry out a domestic enforcement operation or if there is a disproportionate effort involved.

Communication of the decision

§ 19. (1) The financial prosecution authority (executing authority) shall forward the decision or a certified copy of the decision together with a certificate to the competent authority of a Member State in which the competent authority of a Member State is responsible for the decision A natural person or the association, has assets, receives income, or is usually in possession of, or is in a position to hold, has its registered office. The transmission and all official communications shall be carried out by the central authority.

(2) For the certificate, the form in Appendix 2 , it shall be signed by the executing authority to confirm the accuracy of its content. If the executing State has not made the declaration to accept certificates also in German, the certificate shall be placed in the official language or one of the official languages of the executing State or, if the executing State is has made the declaration to accept a translation into one or more other official languages of the European Union, to be translated into one of these official languages.

(3) The transmission in accordance with paragraph 1 shall be carried out in a form which allows written proof under conditions permitting the executing State to establish the authenticity. The original or a certified copy of the decision and the original of the certificate shall be sent to the executing State by post on request, unless the document is an electronically completed document.

(4) The executing authority may submit the decision only to one executing State.

(5) Where neither the executing authority nor the central authority is aware of which authority is competent in the executing State, they shall endeavour to make them available to the executing State with all the means at its disposal, including those relating to: Contact points of the European Judicial Network-experience.

Termination of enforcement

§ 20. (1) The executing authority shall immediately inform the competent authority of the executing State of any decision or measure on the basis of which the enforceability of the decision shall be issued.

(2) The executing authority has to withdraw the execution of the executing State again if the conditions pursuant to § 18 have been omitted.

Consequences of transmission

§ 21. (1) Subject to paragraph 2, the executing authority may not execute a decision communicated in accordance with § 19.

(2) The enforcement authority shall be entitled to execute the enforcement of the law in the first place;

1.

where in the executing State a pardon or amnesty has resulted in the execution of which the execution is not carried out,

2.

if enforcement in the executing State is not possible, from the date of receipt of the relevant understanding,

3.

if the executing State refuses to execute it, unless the refusal has been based on the reason referred to in Article 10 (2) (2) (2), or

4.

if it has informed the executing State that it has withdrawn from it the enforcement of the decision pursuant to Section 20 (2).

(3) After a decision has been submitted to an Austrian authority in accordance with Section 19, if an Austrian authority has paid a sum of money that has been paid voluntarily to the person concerned by reason of the decision, it shall immediately inform the competent authority in the executing State without delay. with. § 12 shall apply mutatily.

Section 5

Final provisions

Relationship with other agreements and arrangements

§ 22. With regard to the 4. Section shall not preclude the application of bilateral or multilateral agreements or arrangements between the Republic of Austria and other Member States of the European Union, provided that they offer the possibility of: To go beyond the provisions of this Federal Law and to contribute to further simplification or facilitation of the procedures for the execution of fines or fines.

References

§ 23. Insofar as provisions of other federal laws are referred to in this Federal Act, these are to be applied in their respectively applicable version.

Repeal of the EU-FinStrVG

§ 24. With the entry into force of this federal law, the EU's Financial Enforcement Act (EU-FinStrVG), BGBl. I No 19/2009.

Enforcement

§ 25. With the enforcement of this federal law are entrusted:

1.

as regards the 4. Section of the Federal Minister of Finance, in agreement with the Federal Minister for Justice;

2.

the Federal Minister of Finance.