Key Benefits:
65. Federal Law amending the Law on Financial Criminal Law (Finanzstrafgesetznovelle 2014-FinStrG-Novelle 2014)
The National Council has decided:
The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be amended as follows:
1. In § 29 para. 3 lit. c becomes the point by the string " , or " replaced and the following lit. d is added:
| " (d) |
once a self-disclosure has been made in respect of the same claim, with the exception of advance payments. " |
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2. § 29 (6) reads:
" (6) Where self-evidence is reimbursed on the occasion of a financial inspection, inspection, handling or examination of books or records after their notification or other disclosure, the effect of a criminal offence shall be punishable as a result of intentional prosecution. or grossly negligently committed financial offences shall only be subject to the further condition in so far as an increase in the rate to be determined by a decision of the tax authority is paid under the appropriate application of paragraph 2. The increase in the delivery rate is 5% of the total of the additional amounts resulting from the self-displays. If the sum of the additional amounts exceeds EUR 33 000, the rate of increase is 15%, the sum of the additional amounts exceeds EUR 100 000, with 20%, and exceeds the sum of the additional amounts of EUR 250 000, with 30% of the total. In so far as impunity does not occur, the obligation to pay the increase in the costs is no longer required, but the amounts paid are still to be credited. The increase in the delivery shall be considered as a secondary claim within the meaning of section 3 (2) (lit). a BAO. "
(3) In § 156, the following paragraph 5 is added after the following paragraph:
"(5) The provisions of para. 1 to 4 shall apply mutatily to complaints against the federal ministry of finance."
4. In § 265, the one with BGBl is given. I n ° 155/2013 inserted paragraph 1u the name "(1v)" and the following paragraph 1w shall be added:
" (1w) § 29 (3) and (6) shall be 1. October 2014, in force. § 29 in the version of the Federal Law BGBl. I No 65/2014 shall apply to self-showing, which shall be refunded after 30 September 2014. "
Fischer
Faymann
