Financial Criminal Law Amendment 2014 - Finstrg Amendment To 2014

Original Language Title: Finanzstrafgesetznovelle 2014 - FinStrG-Novelle 2014

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
65. Federal law that modifies the financial Penal Code (financial Penal Code amendment to 2014 - FinStrG amendment to 2014)

The National Council has decided:

The financial criminal law, BGBl. No. 129/1958, as last amended by Federal Law Gazette I no. 13/2014, is amended as follows:

1. in article 29, para 3 lit. c is the point with the string ", or" replaced and following lit. d added:

"(d) already in terms of the same tax claim, except advance payments, a voluntary disclosure is been refunded."

2. paragraph 29 paragraph 6:

"(6) voluntary declarations on the occasion of a financial regulatory review, inspection, handling or inspection of books and records after their registration or other notification will be refunded, without penalty effect with regard to intent or gross negligence committed financial crimes only on the further condition occurs in so far as a to be fixed by a decision of the tax authority tax increase, by analogy with application of para 2 is paid. The tax increase is 5% of the amount of the excess amounts resulting from the voluntary declarations. Exceeds 33 000 euros, the sum of the additional amounts the tax increase at 15%, is the sum of the additional amounts exceed EUR 100 000, with 20% and exceeds the sum of the additional amounts to 250 000 euro, to measure with 30%. As far as impunity does not occur, the obligation to pay the tax increase is, however, paid amounts are to be credited. The tax increase is considered as next door saying within the meaning of § 3 par. 2 lit. a BAO."

3. in § 156 the following paragraph 5 is added after paragraph 4:

"(5) the provisions of paragraphs 1 to 4 shall apply mutatis mutandis for complaints against decisions of the Federal Ministry of finance."

4. in section 265 receives with Federal Law Gazette I no. 155 / 1u 2013 inserted paragraph the term (1v) and 1w the following paragraph shall be added:

"(1w) contact § 29 para. 3 and 6 October 1, 2014 in force. section 29 is in the version of Federal Law Gazette I no. 65/2014 on voluntary declarations, which will be refunded after September 30, 2014 will apply."