Financial Administrative Jurisdiction Act 2012 - Fvwgg 2012

Original Language Title: Finanzverwaltungsgerichtsbarkeitsgesetz 2012 - FVwGG 2012

Read the untranslated law here: https://www.global-regulation.com/law/austria/2996806/finanzverwaltungsgerichtsbarkeitsgesetz-2012---fvwgg-2012.html

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14 federal law, with the passing of the Federal law on the Federal Finance Court and the federal tax code, the tax administration organization act 2010, the tax execution procedure, the financial penal law and the customs law implementation law be changed (financial administration jurisdiction Act 2012 - FVwGG 2012)

The National Council has decided:

Article 1

Federal law on the Federal Finance Court (Federal Finance Court Act - BFGG)

Table of contents



1 Organization of the Federal Finance Court part



1. section jurisdiction, seat and composition of the Federal Finance Court



§ 1.



The Federal Finance Court



§ 2.



Seat



§ 3.



Composition and appointment of judges and judges



§ 4.



Expert Laienrichterinnen and lay magistrates



2. cut out organs of the Federal Finance Court



§ 5.



President/President of the Federal Finance Court, administration of Justice



§ 6.



Management, rules of procedure



§ 7.



Managers and head of branch offices



§ 8.



General Assembly



§ 9.



Business distribution Committee



§ 10.



Staff Senate



§ 11.



Chambers



§ 12.



Senate



3. section business distribution



§ 13.



Business distribution



§ 14.



Court departments



4. cut off leadership of the business of the Federal Finance Court



§ 15.



Presidential Office



§ 16.



Controlling authority



§ 17.



Body of evidence



§ 18.



Offices



5. section controlling and reporting



§ 19.



Controlling



§ 20.



Reporting



§ 21.



Activity report



6 section Evidenzierung and publication of decisions



section 22.



Evidenzierung



section 23.



Publication of decisions



2. part procedural and enforcement



§ 24.



Procedure



§ 25.



Enforcement



3 part final provisions



section 26.



References



§ 27.



Entry into force



section 28.



Transitional provisions



section 29.



First cast of the Federal Finance Court



section 30.



Completion 1st part of organization of the Federal Finance Court

1. section jurisdiction, seat and composition of the Federal Finance Court

The Federal Finance Court

1. (1) the Administrative Court of the Federation of Finance (Federal Finance Court - BFG) decisions are whether complaints in accordance with article 130 paragraph 1 Z 1 to 3 B-VG in cases in matters of public duties (with the exception of the administrative duties of the Federal, State and municipal) and financial criminal law, as well as in other legal matters, as far as matters referred to immediately be worried about by the tax or financial federal criminal authorities.

(2) tax authorities of the Association are exclusively: 1. Federal Ministry of finance, 2. tax offices and 3. Customs offices.

(3) Affairs of the contributions of public funds or public bodies which are not authorities insofar as these contributions by tax authorities of the Covenant (para. 2) to collect include other matters (para. 1).

Seat

2. (1) the federal financial Court has its seat in Vienna.

(2) the federal financial Court has offices in Feldkirch, Graz, Innsbruck, Klagenfurt, Linz and Salzburg.

Composition and appointment of judges and judges

3. (1) the federal financial Court consists of following judicial members: 1 the President or the President, 2nd Vice President or Vice President and 3 the other judges and magistrates.

(2) the reimbursement of three proposals pursuant to article 134 paragraph 3 B-VG is the staff Senate (§ 10).

(3) in the human resources plan (annex to the Federal Finance Act) is to set how many posts for judges and judges in the Federal Finance Court are. Appointments have this assigned positions on a to be carried out. In the allocation of business (§ 13) is for every judge and every judge, or does not have his or her services at the headquarters of the Federal Finance Court, to lead, what branch as his or her service is. Office of the President and Vice President, the President or Vice President is the seat of the Federal Finance Court.

Expert Laienrichterinnen and lay magistrates

4. (1) specialized Laienrichterinnen and magistrates involved in accordance with § 12 of the case-law. The Office of professional Laienrichterin and the expert Laienrichters is a volunteer; He or she has to comply with judicial charges. The specialized Laienrichterinnen and magistrates are independent in the exercise of their duties; they are associated with the Office of the judge's powers in full.

(2) the legal professional organisations, except those of law and notaries, lawyers and lawyers and economic treuhaenderinnen and accountants, have for the seat (§ 2 para 1) and each branch office (§ 2 para 2) for a period of six years in number of required professional Laienrichterinnen or magistrates for the Senate (section 12) to send. Sends only people may be, the 1st have Austrian citizenship, 2. at the beginning of the year of posting age of the 25 and 3 are in the Vollgenuss of civil and political rights.

(3) in the case of a dismissal (paragraph 8), spare secondments are to carry out. The Office of professional Laienrichterinnen and magistrates who have been sent within the single six-year term ends with expiration. A competent Laienrichterin or a specialized magistrates took part in a Senate hearing, also evidence have been included in the, his or her term of Office for this procedure extends up to which or whose registration with the Federal Finance Court.

(4) the incompatibility under article 134 paragraph 5 B-VG is also a posting as a specialized Laienrichterin or specialized magistrates contrary. Except of the posting are also notaries and notaries, lawyers and lawyers and economic treuhaenderinnen and accountants, and people who were punished by a financial penalty authority or to a court for a financial crime, as long as the penalty is not paid.

(5) your posting as a specialized Laienrichterin or expert magistrates may conflict with: 1. priests and religious people of legally recognised churches and religious societies, 2. were persons who are over the age of 65 or hindered due to an illness on the exercise of the activity in the Senate, 3 persons, the already through six years of uninterrupted professional magistrates of the Federal Finance Court, during the following six years, 4 active service employees and employees of local authorities.

(6) the expert Laienrichterinnen and magistrates have to pledge before its first use as a Committee member or assessor at the headquarters of the Federal Finance Court before the President or the President or Vice President or Vice President and the offices before the head of the branch or the Branch Manager (§ 7): "I swear that I will strongly consider the legal system in force in the Republic of Austria and my full strength in the service of the Republic."

(7) the expert Laienrichterinnen was for the seat and lay magistrates have the President or the President, the expert Laienrichterinnen delegated to the field offices and lay magistrates have the respective Director or the respective head of Branch Office (§ 7) to announce immediately: 1. every circumstance which prevents them to fulfil a charge as a specialized Laienrichterin or specialized magistrates;

2. any change of apartment;

3. the occurrence of a prolonged prevention in the exercise of their Office and 4. the admission of incompatibility.

(8) an is expert Laienrichterin or a specialized magistrates her or his Office to impeach if 1 the posting requirements does not exist (para. 2);

2. circumstances prevail (para. 4) is incompatible with which the Office of a competent Laienrichterin or a specialized Laienrichters;

3. he or she without sufficient excuse the duties of her or his Office repeatedly neglected;

4. he or she denies the power of the pledge;

5. he or she is a behavior that is contrary to the view of the Office of a competent Laienrichterin or a specialized Laienrichters;

6. she or he the posting is contrary to (para. 5);

7. or he or she invites herself to his or her ouster.

(9) about the removal referred to in paragraph 8, the staff Senate (§ 10) has Z 1 to 5 to decide.

(10) over the dismissal has Z 6 and 7 after paragraph 8 to decide the President or the President.

2. cut out organs of the Federal Finance Court

President or President of the Federal Finance Court, administration of Justice


5. (1) the President or the President directs the Federal Finance Court, it represents to the outside, the supervisory authority over all personnel and leads the justice management for the Federal Finance Court, as far as not under this Federal Act through other organs to do this. In particular, the President or the President does the service administrative tasks and the tasks of the internal audit (Article 78a of the Arbitration Act - GOG, RGBl. No. 217/1896) true. It is whether the President or the President either, to be taken into account in full respect of judicial independence to a uniform jurisprudence.

(2) the President or the President pursuant to by you or to adopt him Business Division for judicial administrative cases by the Vice President or the Vice President, supports the leaders or heads of field offices and the Chairman of the Board at his or her tasks, and represented. The judges thus entrusted and judge - without prejudice to its judicial independence as a judge or judge of the Federal Finance Court - are bound by the instructions of the President or of the President arranging these tasks.

(3) the President is or prevents, is he or she the Vice President or the Vice President, if this or this is prevented, the judges do so appointed for the Business Division for judicial administrative matters and judges in her or his entire sphere representing the President. Issued no business division or contains the Business Division no representation scheme, in case of incapacitation of the President and Vice President, the President or Vice President the oldest life years judge or the oldest life years judge at the headquarters and in the case of which or which prevent the next oldest in years judge or the next oldest in years judge appointed to the seat to represent. This also applies if the authority of the President or of the President or Vice President or Vice President is vacant.

(4) the President or the President and the Vice President or the Vice President involved in addition to their judicial administration tasks in the jurisdiction. The scope of their activity in the administration of Justice is of the President or of the President to set so that as a result the performance of their judicial administration tasks is not affected.

Management, rules of procedure

A Presidential Office (§ 15), a controlling body (§ 16), an evidence (section 17) are § 6 (1) to support the proper management of the Federal Finance Court of the President or of the President under which or whose responsibility and - for the seat and every branch - each a local Office (sec. 18) to set up.

(2) the Board of management has under consideration on the principles of simplicity, quickness, to be expediency and economy.

(3) the detailed rules on conducting business and the business of the Federal Finance Court, as well as the procedure of meetings of the General Assembly, the business distribution Committee, the staff Senate and of the Disciplinary Tribunal are to be provided in the rules of procedure. The rules of procedure is to choose from the General Assembly on the proposal of the business distribution Committee. It is to publish by the President or by the President by attack on the official notice board and to provide appropriately electronically.

(4) matters of the Federal Finance Court fall within area of effect (in the sense of the Federal Ministry of law 1986 (BMG), BGBl. No. 76) of the Federal Ministry of finance. Human and technical resources are provide by the Minister or by the Federal Minister of finance. This includes also the provision of documentation and information systems in particular for controlling (article 16), the Evidenzierung (section 17) and the firm nature (article 18).

Managers and head of branch offices

7. (1) the President or the President has from the district in the Branch Office (section 2 paragraph 2) making judges and judges of the Federal Finance Court to order the head or the head of the branch for a period of six years. The order requires the consent of the concerned judge or of the concerned judge. Before ordering the staff Senate is to hear. The head or the head of the branch can be dismissed by the President or the President at any time from this management function for important official reasons.

(2) the Director or the Director of the Branch Office shall exercise the responsibilities under the responsibility of the President or of the President according to § 5 para 1 coming to the President or the President for the area of the branch. Without prejudice to the judicial independence of the Director or head of the branch office as a judge or judge of the Federal Finance Court, it is subject to the instructions of the President or of the President in exercising the duties as directors of the Branch Office.

(3) the Director or the Director of the branch is supported by a Deputy or an alternate in its duties in accordance with her or his dispositions and represented. With regard to the appointment and dismissal of the Deputy or Deputy of head or head of para 1 shall apply.

(4) both the head or the head of the branch and the Deputy or Deputy are prevented, so is the oldest judge or the life years years oldest judge of branch office and in case of its preventing the next oldest in years judge or the next oldest in years judge appointed to represent. This also applies if the authority of the Director or head of the Office is vacant.

General Assembly

The judges and judges of the Federal Finance Court (section 3 para 1) 8 (1) together form the General Assembly.

(2) the General Assembly come to following tasks: 1. resolution on the rules of procedure (article 6 para 3);

2. resolution on the activity report (article 21);

3. election of the members of the business distribution Committee (§ 9 para 3) and their alternate members;

4. election of the members of the staff Senate (§ 10 par. 2) and their respective substitute members;

5. election of the members and alternate members of the Senate, acting as a Court of service for the judges and judges of the Federal Finance Court;

6. election of the members and the substitute members of the Tribunal, which acts as a disciplinary court for the judges and judges of the Handelshof;

7 establishment of Chambers (section 11).

(3) the President or the President convenes the plenary Assembly to their meetings and presides in these. The deliberations and voting in the General Assembly are not public. A general meeting has to take place within a period of three months, when it applied for at least one third of members (para. 1); Member fractions shall be rounded up.

(4) every judge and every judge is entitled to make proposals in the General Assembly. It is free the other judges and magistrates, countermotions or amendments to these proposals. All applications shall be reasoned.

(5) or the Chairman determines the order in which the applications will vote, and the order of voting.

(6) if in this Federal Act not otherwise determined is, the presence of at least half of the judges and judges and the simple majority of the votes is required for a resolution of the General Assembly. An abstention is not permitted. Vote the vote of or of the Chairman shall be decisive.

(7) on the consultation and coordination of the General Assembly, a protocol is to lead.

(8) the members of the General Assembly (para. 1) can make decisions and choices in writing without a meeting in a session. Such vote, the majority required for a decision or choice is calculated according to the total number of all members entitled to vote. A session of the General Assembly is to hold if it requires at least a third of the members; Member fractions shall be rounded up.

(9) for the preparation of resolutions, you can perform General Assembly of judges assigned to the Chambers (article 11) and the services (sec. 3 para. 3) and judge. Chaired in terms of seat (§ 2 para 1) the President or the President, with regard to the field offices (section 2 paragraph 2) the head or the head of the branch and in terms of the Chambers (§ 11) which or the Chamber Chairman; the provisions are paragraph 3 to 8 apply by analogy.

(10) in carrying out their responsibilities resulting after §§ 8 to 10, the judges and judges are bound to any instructions.

Business distribution Committee


9. (1) the business distribution Committee is the decision-making process of the business distribution, the preparation of the decision-making of the rules of procedure and its activity report in the General Assembly, as well as the preparation of other agenda items, in particular the preparation of election by the General Assembly (§ 8 paragraph 2 Z 3 to 5). The business distribution Committee is responsible for consulting about the results of controlling the controlling authority that are collected by the President or by the President to submit timely before the decision on the allocation of business it.

(2) the business distribution Committee is to hear from the President, or by the President in those Affairs of the administration of Justice taken in execution of business responsibilities (article 13) and the rules of procedure (article 6 par. 3).

(3) the business distribution Committee elected members (choice members) consists of the President or the President, Vice President or Vice President and another 13 of the General Assembly from among its members.

(4) the members and alternate members of the business distribution Committee are to choose 46 RStDG for a period of six years by analogy with application of § 39-section. May be reappointed.

(5) for the members of the distribution business, the required number of alternate members must be provided in the rules of procedure.

(6) the elected members and alternate members of the Committee remain until the appointment of the new members in the Office. Their membership can be terminated only for important official reasons by decision of the General Assembly, which requires a majority of two thirds of the votes. In the case of a premature termination of membership, a by-election is to perform; up to this point, the initial rows alternate member in place of the departing Member occurs.

(7) the sessions are by the President or by the President, to convene in case of her or his incapacitation by his or her representative (§ 5 para. 3) by connecting an agenda and to lead. The provisions of § 8 para 3 to 8 shall apply mutatis mutandis to the procedure in the Committee. The Protocol of the meetings is all judges and judges (§ 3 para 1) to make available.

(8) every judge and every judge (section 3 paragraph 1) is entitled to make proposals to the business distribution Committee. It is free the other judges and magistrates, countermotions or amendments to these proposals. All applications shall be reasoned. The business distribution Committee may decide that to meetings more judges advise be invited to attend.

(9) the business distribution Committee may decrease a case falling to her or him an Einzelrichterin or a single judge or Senate by Decree, if the Einzelrichterin or the single judge or Senate prevents or within a reasonable time is hindered because of the scale of their or its tasks to accomplish.

Staff Senate

10. (1) the staff Senate in this law the tasks referred to in the RStDG responsibility and, as far as the BFGG not otherwise determined.

(2) the staff Senate consists of the President or the President, Vice President or Vice President and other five members elected by the General Assembly from among its members in the long term of six years (election members). May be reappointed. For the election of members by the General Assembly from among its members, 15 substitute members are to choose. Furthermore, the provisions of the judges and Prosecutor Service Act - RStDG, Federal Law Gazette apply with regard to the composition of the selection and the management of the staff Senate No. 305/1961, of the staff Senate.

(3) the choice of Senate Chairmen to six years on proposal of the President or of the President, as well as their dismissal from major interests is the staff Senate. The choice requires the consent of the judge or of the concerned judge.

(4) the staff Senate may decide that to meetings more judges advise be invited to attend.

Chambers

11. (1) has the General Assembly to set up Chambers in the allocation of business especially for professional references (business areas) and to assign these judges.

(2) the President or the President has from the circle of judges and judges of the Federal Finance Court (§ 3 para 1) after consulting the staff Senate Chamber Chairman for a period of six years to order. The order requires the consent of the concerned judge or of the concerned judge. The Chamber Chairman can be appointed by the President or the President at any time for important interests. § 7 para 3 is to apply mutatis mutandis.

(3) or the Chamber Chairman manages the Board. In addition, the chairpersons of Chambers of trade involved in the editorial processing of decisions to be published (section 22). Without prejudice to the judicial independence of the or of the Chairman of the Board as judges or judges of the Federal Finance Court he or she is subject to the President or the President in the exercise of the tasks as Chamber Chairman or President of the Chamber. The President or the President has for regular technical exchanges of views between the to take care Chairman of the Chamber. The Chairman of a Chamber or a President of the Chamber may refer several chambers.

(4) the Chambers can hold rallies of the assigned judges and judges for the preparation of resolutions (§ 8 para 9).

Senate

Section 12 (1) the Court shall decide federal financial Einzelrichterinnen and judge and Senate.

(2) the Senate shall consist of two judges (§ 3 para 1), where a judge or a judge of the District of Senate President (para. 3), as well as two specialized Laienrichterinnen or magistrates (§ 4).

(3) the Chairman of the Senate are elected by the staff Senate (§ 10 par. 3). The allocation of business has to determine who represents a Senate Chairman. A Senate Chairman can take several Senate. Office of Senate President are President and Vice President, President or Vice President.

(4) in the allocation of business (§ 13), caution is to take at the entrustment of the Chairmen of the Senate and the judicial assessors assessors with the additional function of an Einzelrichterin or a single judge on their activity in the case-law in the Senate proceedings.

(5) the allocation of business has to determine which judge or any judge is rapporteur or rapporteurs in the Senate, and in the event that that or the Senate Chairman also rapporteur or rapporteurs is the second member of the Appeal Tribunal. The allocation of business has also set, who has to decide if the Senate jurisdiction as Einzelrichterin or judge.

(6) in matters that are directly concerned by the tax authorities of the Federal, the allocation of business has to keep in mind that ever a competent Laienrichterin or a specialized magistrates of a statutory professional body of independent professions and a statutory professional body of gainful occupations must be shall. The cast of competent Laienrichterinnen or lay magistrates in the financial criminal law is regulated in matters that are directly concerned by the federal financial penalty authorities.

(7) expert Laienrichterinnen and lay magistrates are entitled to 1. reimbursement of travel and subsistence costs, as well as applicable to witnesses on compensation for time failure according to the provisions of the fees entitlement Act (GebAG), Federal Law Gazette No. 136/1975;

2nd half of the in the article 18, par. 1 Z 1 GebAG of referred to each amount as compensation for time failure regardless of the existence of a financial disadvantage.

3. section business distribution

Business distribution

The local businesses to besorgenden of the Federal Finance Court are § 13 (1) to distribute in advance by the business distribution Committee (§ 9) on the Einzelrichterinnen and judge and the Senate for one calendar year.

(2) before the end of the calendar year, the business distribution Committee has each for the next calendar year to decide the allocation of a business and a business distribution list; the financial Penal Code sets the period of validity of the allocation for financial criminal. Previously, meetings of judges assigned to the Chambers and the services and judges (§ 8 para 9) can be performed. These meetings can submit proposals for the allocation of business to whatever. Are two or more Chambers exclusively for a Department, the Assembly of judges assigned to these services and judges has to seek, to bring about a joint proposal for these chambers. The business distribution Committee deviates from these proposals or different proposals, he has to justify its decision in the minutes of the meeting (§ 9 section 7).

(3) the allocation of business has to determine: 1 the Office of any judge and any judge (workplace in the Office at the Office, or in a remote location), where a work in the other services only with their consent must be assigned to the judges and magistrates.

2.

General principles of the distribution of business, such as the detailed outline of the cases, defining procedure categories, the demarcation of responsibilities, regulating conflicts of jurisdiction or the scheme of the decision on applications of rejection of (article 268 of the federal tax code (BAO), Federal Law Gazette No. 194/1961);

3. the establishment of Chambers and their business areas, as well as in the individual Chambers combined Einzelrichterinnen and judge and Senate (section 11);

4. Chairperson and judicial assessors and assessor of the Senate (§ 12 para. 2) and the substitute members (Deputy, substitute directors and replacement assessors) and the order in which these to enter have;

5. from the circle of professional Laienrichterinnen and assessors drawn by lay magistrates (§ 4) and associate members of the Senate (§ 12 para 2) as well as the substitute members (Deputy, substitute directors and replacement assessors) and the order in which these to enter have;

6. the distribution of falling to the Federal Finance Court judicial business (§ 1) on the Einzelrichterinnen and the single judge and the Senate.

(4) the President or the President has the design of a business distribution for the next calendar year from 2 November until 25 November to the insight to put on (access time). Every judge and every judge of the Federal Finance Court is entitled to raise written objections against the draft during the inspection period. The objections must contain a justification and an amendment. The business distribution Committee has to consult before the business distribution decision on the objections. A separate resolution on the objections must be avoided. As far as the business distribution decision by the design differs or ignored objections, he is establishing. The rationale is as soon as possible the decision to take anyway, but in the period from 2nd until including 15 January for inspection.

(5) the distribution of shops has no. 6 according to paragraph 3 to be made as a whole achieves a uniform load of all Einzelrichterinnen and judge and Senate of the Federal Finance Court. Cases, to combine to enable a consistent decision-making practice so far as this is appropriate, professional references.

(6) in the allocation of business, the perception of representation tasks or tasks of the administration of Justice is appropriately taken into account.

(7) the allocation of business has to ensure a justice forming the legal protection of interests of the parties.

(8) the tax proceedings and the financial penal code rules cases in which a judge or a judge or an expert Laienrichterin, a specialized magistrates of partiality of the performance of her or his duties to include has. The same applies to the rejection.

(9) due to changes in the allocation of business can be changed in the headcount due to overload or low employment individual judges and judges-Senate or for other important reasons in advance by the business distribution Committee during a calendar year.

(10) the business distribution Committee decides necessary changes of the allocation of business within the meaning of paragraph 8 within a period of six weeks, the President or the President has to make these changes by issuing a provisional allocation of business. In this case, the President or the President has immediately convened the business distribution Committee for decision about the final allocation of business for a meeting to take place no later than four weeks after issuing the preliminary allocation of the business has. The provisional allocation override occurs with taking decisions on the final allocation.

(11) the business distribution Committee decided no allocation of business until the end of the calendar year, the previous business distribution continues to apply to decision-making about a new business division.

(12) the allocation of the business is by the President or by the President to the General insight on the seat (§ 2 para 1) and at all branch offices (section 2 paragraph 2) to set up and to provide appropriately electronically.

(13) the headquarters and the field offices are considered services in the sense of § 13 of the ethnic groups Act (VoGrG), BGBl. No. 396/1976.

(14) the business distribution overview can be divided based on the rising numbers of court departments (§ 14). You are to point out: 1 the names of Einzelrichterinnen and judge and their representatives and representatives;

2. the names of the Chairman and member of the Senate, as well as the names of the representatives and Deputy and substitute directors and replacement assessor;

3. the business areas assigned to the Einzelrichterinnen and criteria, and Senates.

(15) the business distribution review is to publish by the President or by the President by attack on the official notice board and to provide appropriately electronically.

Court departments

§ 14. A judicial Department is open for every Einzelrichterin and every single judge and Senate. For the President or the President, the Vice President or the Vice-President, court departments are to open with their consent. The allocation of business of the Federal Finance Court has to contain, to determine are a sufficient number of representatives and the order have the representatives and representatives to enter for the head or the head of the Court also rules on the representation of individual court departments.

4. cut off leadership of the business of the Federal Finance Court

Presidential Office

Section 15 (1) has the Presidential Office to assist the President or the President and the Vice President or Vice President and the leaders and head of branch offices in the performance of the tasks coming to them under section 5.

The Organization and the monitoring of the activity of the Presidential Office are in accordance with the requirements of the President or of the President (2) the Director or the Director of the Presidential Office.

Controlling authority

Section 16 (1) has the controlling authority to provide the foundations for determining the objectives of the Federal Finance Court. It is adherence to the principles of simplicity, quickness, to ensure appropriateness and cost-effectiveness.

The Organization and the monitoring of the activities of the controlling Centre (2) the Director or head of the controlling Office responsibility in accordance with the requirements of the President or of the President.

(3) the President or the President has to set up a controlling body under her or his responsibility. The controlling body assists the organs of the Federal Finance Court in full respect of judicial independence in their decisions by examined in particular the utilization and efficiency and the proper functioning of the internal operation of the Federal Finance Court, and its structural - and flow-organizational conditions in the form of accompanying controlling, establishes deviations from the target State, and analyzes their causes. When the cost of recommendations and proposals is to make sure that also is not the appearance of an influence on the area which is reserved in court proceedings in the case-law.

Body of evidence

Section 17 (1) has the evidence to document all findings and decisions of the Federal Finance Court in clear manner to enable a consistent decision-making practice in full respect of the independence of the judges.

The Organization and the monitoring of the activities of the Centre of evidence are in accordance with the requirements of the President or of the President (2) the Director or the head of the evidence.

Offices

18. (1) the offices are entrusted with the care of firm shops of the Federal Finance Court and called to support the judges and judges of the Federal Finance Court. At Headquarters and at each branch office is set up each, a breakdown in business departments is permitted.

(2) each Office is headed by a head or a head. The head or the head of the Secretariat has to manage the entire service in the secretariat according to the instructions of the President or of the President and at the branch offices also according to the instructions of the Director or head of the branch and to support the President and Director, the President or the head of the Branch Office.

(3) the extent to which staff of the Office as a Secretary or Secretary or to the preparation of decisions to be used are, determines the rules of procedure.

(4) the provisions concerning the proper management for the area of the branch under the responsibility of the head or the head are to meet in the rules of procedure.

5. section controlling and reporting

Controlling

§ 19. The controlling body (section 16) and the business distribution Committee (§ 9) are called upon to ensure a functional, economic, economical, and efficient care of the tasks of the Federal Finance Court.

Reporting


Section 20 (1) the judges and judges of the Federal Finance Court have the President or the President in the way of causing the appropriate firm moderate update (final disposal) running over the number of cases handled by them, divided according to procedure categories, and the type of registration in those cases to report to deport (registration card) and all pending cases (business card).

(2) in each case, the judges have separately the President or the President on the basis of a justified request to report.

Activity report

Section 21 (1) the federal financial Court has to write a report on its activities and the experience for each calendar year.

(2) the President or the President has the business distribution Committee a draft of activity report, to submit a draft of the General Assembly for decision on this based on this.

(3) the annual report adopted by the General Assembly is to submit by the President or by the President of the Federal Minister or the Federal Minister of finance. On the occasion of the presentation of the activity report has the President or the President over personnel and material requirements to report.

(4) the activity report (§ 21 para 3 second sentence) is to transmit at the same time with the Minister or the Federal Minister of Finance of every judge and every judge of the President or of the President.

6 section Evidenzierung and publication of decisions

Evidenzierung

Section 22 (1) the current Evidenzierung is the evidence point (section 17).

(2) join the judges and judges of the Federal Finance Court on the Evidenzierung. You have your decisions to prepare, that the acquisition of an anonymous copy in the electronic documentation of the decision without subsequent machining is possible, and for the electronic documentation of the decision, where appropriate, with editorial remarks to provide in particular using electronic tools provided for this purpose. The Chairman of the Board and, where appropriate, more judges and judges help the head or the head of the evidence Furthermore, the Evidenzierung.

(3) without prejudice to their judicial independence judges and judges are subject to in the exercise of the tasks of the Evidenzierung (para. 2), except that according to section 23 (4), the instructions of the President or of the President.

(4) executive regulations are to meet in the rules of procedure.

Publication of decisions

Section 23 (1) the Minister or the Minister of Finance has the findings and resolutions of the Federal Finance Court (full text, if available right sets) of the public on the Internet free of charge available to make.

(2) when publishing personal data is only as far as unrecognizable to make than the legitimate interests of the parties to the confidentiality of this information require (such as circumstances of the private and family life, tax secrecy), without thereby the intelligibility of the decision to compromise.

(3) a publication has to be avoided, if in some cases essential interests of the parties or essential public interests conflict. The publication of formal decisions can be avoided.

(4) the exclusion of the publication is that the institution which has taken the decision to have. This has to set when to publish decisions which personal data are obscure; a member set can be transferred wholly or partly at a Senate.

(5) executive regulations are to meet in the rules of procedure.

(6) the Minister or the Minister of finance is authorized by regulation in terms of technical standards of decision documentation to set more detailed provisions.

2. part procedural and enforcement

Procedure

Section 24 (1) the proceedings before the federal financial Court is BAO, in the customs law implementation law (ZollR-DG), Federal Law Gazette No. 659/1994, and regulated in the criminal financial law (FinStrG), Federal Law Gazette No. 129/1958,.

(2) the electronic forms to be used by the judges and judges in the proceedings are to settle in the rules of procedure.

(3) who work from the copy of the judgment has in the Senate proceedings, is to regulate the rules of procedure.

(4) the findings are to announce on behalf of the Republic and to execute.

(5) in accordance with the existing technical and organizational requirements, the files in electronic form shall be provided.

(6) sections 1 to 14 GOG shall apply mutatis mutandis.

Enforcement

Section 25 (1) if the Federal Finance Court has upheld a complaint that the administrative authorities are obliged immediately to establish the legal status corresponding to the legal opinion of the Federal Finance Court in the case concerned with the legal means at its disposal.

(2) insofar as this is not in the BAO, the ZollR-DR or the FinStrG, has the Federal Finance Court in its decision is to determine what tax or financial penalty authority to enforce the decision.

3 part final provisions

References

section 26. As far as other federal laws is referenced in this federal law provisions, these are to apply in their respectively valid version.

Entry into force

§ 27 § 1 comes into force January 1, 2014. At the same time the Federal law on the independent financial Senate (UFS law - UFSG), Federal Law Gazette I no. 97/2002, as last amended by Federal Law Gazette I no. 51/2012, except force.

Transitional provisions

28. (1) the Minister or the Minister of Finance has the organizational and personnel measures necessary for an immediate commencement of activities of the Federal Finance Court in accordance with article 151 paragraph 51 B-VG already from the end of the day of the announcement of this federal law to meet.

(2) the President or the President has to prepare a draft of rules of procedure and a business distribution as possible until 30 June 2013. The choice - and substitute members of the first Committee of the business distribution are possible up to 30 June 2013, which at the time of the election the Federal Finance Court from 1 January 2014, in accordance with article 151 paragraph 51 Z 3 and Z 4 B-VG family judges to choose (article 9, para. 3 and 4). The business distribution Committee has to decide the first allocation for the activity period from January 1, 2014 if possible until 30 November 2013. For this first business distribution, § apply accordingly 13 para 4 with the proviso is that the inspection period of 1 to 30 September 2013 is set. The Assembly in session when the Federal Finance Court from 1 January 2014, in accordance with article 151 paragraph 51 Z 3 and Z 4 B-VG family judges rules has as far as possible until 30 June 2013 (§ 8 para 2 Z 2) to decide and the to be elected members and alternate members of the first Senate of the staff (§ 8 para 2 Z 4), the first Senate , which serves as a service dish for the judges and judges of the Federal Finance Court (§ 8 paragraph 2 Z 5) and the first Senate, which acts as a disciplinary court for judges and judges of the Handelshof (§ 8 para 2 No. 6) to choose. The staff Senate has to make the election of Senate President (§ 10 par. 3) as far as possible by 31 August 2013.

(3) the independent financial Senate has no activity report to create more for the year 2013.

(4) in the case of the independent financial Senate on 31 December 2013 in the business tax and aid, as well as Customs (section 1 para 2 UFSG) unprecedented pending cases should as far as in accordance with § 270 section 3 BAO was appointed a speaker or a speaker, if at all possible on these as a single judge, Einzelrichterin or rapporteur or rapporteurs in the Senate go over, unless this or this has been transferred as a judge or judges.

First cast of the Federal Finance Court

Members of the independent financial Senate can apply for 31 December 2012 in the service road to the Federal Minister of finance or the Federal Minister of finance in writing the appointment to the judge or the judge of the Federal Finance Court section 29 (1) at the latest. Z 3 and 4 B-VG-in addition have Article 151 paragraph 51 more judicial posts to fill, this should be by the President or by the President of the Federal Finance Court to write out. The tender shall be published on the website "Career public service" at the Federal Chancellery, and in addition in the "Amtsblatt zur Wiener Zeitung". § 7 para 3 of the tender Act 1989 (ED), BGBl. No. 85, applies. Application requests are to introduce within two weeks from the announcement of the tender to the Federal Minister for finance.

(2) the judges and judges of the Federal Finance Court are appointed with effect from 1 January 2014. Are to appoint on a post of the Federal Finance Court judges and judges who para 51 Z to transfer 4 B-VG are in accordance with article 151, that valid on 1 January 2013 business distribution of independent finance Tribunal pursuant to article 11 paragraph 2 second sentence UFSG established services of a member of the independent financial Senate corresponds in.


(3) transfers to the §§ 263 ff BAO as amended by Federal Law Gazette I no. 14/2013, are done as for the Federal Finance Court in accordance with § 4 para 2 to 31 December 2016.

Enforcement

section 30. With the enforcement of this Act, the Minister or the Minister of finance is in charge.

Article 2

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, amended by the Federal Act, Federal Law Gazette I no. 112/2012, is amended as follows:

1. pursuant to article 2, the following paragraph 2a is inserted:

'Article 2a. The provisions of this Federal Act shall apply mutatis mutandis to the proceedings before the administrative courts, so far as they apply the prosecuted tax authority in the process. In such proceedings the Administrative Court Procedure Act (VwGVG) is not to apply."

2. in article 3, paragraph 2 lit. b the word "complaint interest rates" takes the place of the word "vocation interest rates".

3. § 4 par. 2 lit. b is eliminated.

4. Article 10 is eliminated.

5. in article 15, paragraph 1, the phrase "first instance" is omitted.

6. in paragraph 43, the phrase "and the trade tax" is omitted.

7. in article 52, the phrase "and the Federal law on the independent financial Senate - UFSG" is omitted.

8 § 76 shall be amended as follows:

(a) in paragraph 1, first sentence of part of is inserted after the word "Tax authorities" the phrase "and the administrative courts".

b) par. 1 lit. d: "d) in appeal proceedings before the administrative courts also collaborated on the adoption of the contested decision or the appeal decision (article 262) or instructs the relevant procedure or if an in lit." a persons referred the complaint procedure is joined."

(c) in paragraph 2 the following sentence is added:

"This is not in the in paragraph 1 lit. a designated cases."

9 paragraph 78 para 1:

"(1) party in the tax procedure is raked (section 77), in appeal proceedings also everyone who brings a complaint (complainant), has joined an appeal (articles 257 to 259) or, without complaint, has made a template application (section 264)."

10. in article 83, paragraph 4 the phrase "Members (§ 25)" takes the place of the word "Family".

11. According to article 85, the following article 85a is inserted:

"§ 85a. The tax authorities are obliged to decide on applying (§ 85) the parties without undue delay."

12. According to article 93, 93a the following section shall be inserted:

"section 93a. The provisions applicable to administrative decisions (in particular paragraphs 198 para 2, 200 2, 210, 295, 295a, 303) are, unless else is arranged to apply mutatis mutandis to the findings and decisions of administrative courts, as well as on the thing itself by decisions of the administrative court. Measures in accordance with §§ 200 para 2, 294, 295, 295a and 303 are the responsibility of the tax authority also then, if they relate to such findings, decisions, or decisions."

13 § 103 para 2 is inserted after the word 'Tax authorities' the phrase 'and administrative courts".

14. in article 104, the phrase "first instance" is omitted in the first set.

15 section 118 is amended as follows:

(a) the headings are prior to section 118:

"B. information Bescheid, research confirmation

Information notice"

(b) in paragraph 9 takes the place of the phrase "appeal decision (§ 276 para 1), appeal decision (section 289 paragraph 2)" the phrase "Appeal decision (article 262), decision (§ 278) with knowledge (§ 279)".

16 Article 120 shall be amended as follows:

(a) the heading before section 120 is as follows:

"2. gift message and other reporting obligations"

(b) in paragraph 2, the parenthetical expression (a permanent establishment) is eliminated.

(c) in paragraph 3, the phrase "first instance" is omitted.

17. in article 122, paragraph 1, the phrase "first instance" is omitted.

18 § 148 paragraph 3 lit. c is: ' c) in appeal proceedings at the instigation (article 269 paragraph 2) of the Administrative Court, but only to the examination of support of the notice of appeal (article 250, paragraph 1 lit. " d) or new facts and evidence (article 270)."

19 section 158 paragraph 4a first sentence reads:

"The Federal Ministry of the Interior is required once the identity data as well as data on the accommodation of all pending in the Federal territory and then periodically to transmit the changes to that data the Federal Ministry of finance in an appropriate electronic form from the central population register."

20 paragraph 160 subsection 1:

"(1) entries in the land register, legal operations which are based on the acquisition of land, with the exception of file entries as well as entries in accordance with § 13, 15 and 16 of the real estate law of of Division of, may be performed, if a certificate of the tax office, that concerns do not preclude the registration with respect to the real estate transfer tax, Foundation input tax, and inheritance and gift tax. Such entries may be made also, if a declaration in accordance with § 12 of the real estate transfer tax act 1987, 1955 article 3 par. 4 of the law on foundations control input, or § 23a para 6 of the inheritance and gift tax act."

21. in article 171, paragraph 1 lit. c replaces the phrase "Art, industrial or business secret" the phrase "Artificial or technical trade secrets".

22. in article 182, paragraph 2 the phrase "Art, operation or business secrecy" takes the place of the phrase "Art or technical operating secret".

23. the sections 187 and 189 are eliminated.

24. in article 188, paragraph 1, the phrase "same type of income" is inserted after the phrase "of revenues".

25. in article 190, paragraph 1 the reference to "paragraphs 185 to 188" takes the place of the citation "sections 185 to 189".

26 section 191 is amended as follows:

(a) in paragraph 1 is lit. b and lit. (d).

b) paragraph 3 is as follows:

"(3) uniform assessment notices (section 186) Act against all those who are involved in the subject of the statement. Determination notices (section 188) effective against all those income be allocated or not allocated in the quote of the notification."

27. in paragraph 200 the following paragraph 5 is added:

"(5) the issue pursuant to par. 2 of final or final accounting decisions is whether the tax authority, which was responsible for the issuing of the preliminary notification or prior to transfer of jurisdiction as a result of a notice of appeal or a late payment appeal (§ 284 paragraph 3) would have been responsible. "The relevant jurisdiction is passed other tax authority, the issuing of the final or ultimate explanatory notice issued by the tax authority have become most recently responsible is responsible."

28 section 201 is amended as follows:

(a) in paragraph 2 the citation "section 303, paragraph 1" takes the place of the citation "section 303 (4)".

(b) in paragraph 3 No. 2 takes the place of the citation "sections 303 and 304" citation "sections 303 and 304".

29 section 205 shall be amended as follows:

(a) before section 205, the following heading shall be inserted:

"Eligible interest"

b) para 6 is as follows:

"(6) (are to minimize additional interest to the extent or not to assess, at the request of the taxpayer a) as the difference (par. 1) follow a retrospective event (section 295 a) (is and interest rates affect the time prior to the occurrence or b) as credits (section 215 paragraph 4) on the tax account has existed."

30 section 205a and heading is as follows:

"Complaint rates

sec. 205a. (1) where an already paid tax obligation, the amount of which depends on the disposition of an appeal of the decision, directly or indirectly, will be reduced, interest for the period from payment are at the request of the taxpayer until the announcement of the ruling which reduced the levy or decision (appeal interest) to be set.

(2) the request (para 1) has to contain: a) the designation decision complaint, accomplish the charge level directly or indirectly depends on;

(b) the designation of the ruling or decision, with which the paid tax obligation has been reduced;

(c) governing the height of the base of interest information.

(3) interest rates are set only in so far as a decision points is challenged, where it differs from underlying attaching or a decision is contested, no fitting is based.

(4) interest rates are 2% above the base interest rate per year. Interest rates, which do not reach the amount of 50 euros, are not set."

31 § 206 is amended as follows:

(a) before section 206, the following heading shall be inserted:

"Watch by determining tax"

(b) the existing text of § 206 receives the sales designation (1).

(c) in paragraph 1 lit. b is inserted after the word "Tax claim" the phrase "against the debtor".

(d) the following paragraph 2 is added:

"(2) through the Palace (para. 1) the levy (§ 4) not void. The watch affect not the power to claim any personal liability against Haftungspflichtigen."

32. Article 209a shall be amended as follows:

(a) in paragraph 1 the phrase takes the place of the word "Appeal decision" "preliminary decision by appeal or in a knowledge".

(b) in paragraph 2 the word "Complaint" takes the place of the word "Vocation" each.

(c) the following paragraph 5 is added:


"(5) as far as the Statute of limitations of fixing would not preclude a levy in a realization (article 279), she is also not determining output in the decision of the tax authority, repealed decision replaced the in accordance with § 278 or § 300, this decision within one year of notice (article 97) of the repealed decision or within the time limit of article 300, paragraph 1 lit. b is issued."

33. § 209b is eliminated.

34. Article 212 is amended as follows:

the phrase "at the request of the taxpayer" eliminates a) penultimate para 2 sentence.

b) para 4 is as follows:

"(4) the rules applicable to request for payment facilities are concerned template applications (section 264) apply by analogy to decision appeals against the rejection of such application and on such complaints."

35. in article 212a are the (1) to 5:

"(1) is the collection of a charge, the amount of which depends, directly or indirectly, from the disposition of an appeal of the decision at the request of the taxpayer by the tax authority in this respect to suspend immediately as an additional tax or indirectly a decision which differs from a fitting or an administrative decision is based on not attaching the due is, but no more than to the extent one the desire of taxpayers supporting invoice resulting complaint settlement reduction of tax liability." This shall apply mutatis mutandis, if a decision appeal recourse for a levy is challenged.

(2) the suspension of the levy is not to grant, a) as far as the appeal the case appears little promising, or b) as far as decision appeal a decision in points is contested, in which he not an attach of the rightsholders differs from, or c) when the behaviour of the taxpayer on the collectibility of tax risk is addressed.

(3) applications for suspension of the levy can be made until a decision on the permit appeal (para. 1). You have to hold the representation of the tax amount coming referred to in paragraph 1 for the suspension into account. The amount of duty determined by the taxpayer not significantly differs resulting themselves from from paragraph 1, so this does not preclude the granting of the suspension in the requested amount.

(4) the rules applicable to applications for suspension of the levy are relevant template applications (section 264) apply by analogy to permit appeals against the rejection of such applications and on such complaints.

(5) the effect of suspension of the levy is a suspension of payments. This ends with the expiration of the suspension or its withdrawal (paragraph 294). The expiration of the suspension is on the occasion of one of (a) a pursuant to the appeal (paragraph 1)) appeal decision (article 262) or b) decision (§ 279) or c) to have another complete final appeal proceedings. The order of the sequence on the occasion of the applicant of an appeal decision does not preclude a new application in the case of the introduction of an application template for.
Were granted the taxpayer for an amount of duty payment facilities (§ 212) as well as a suspension of the levy, so the suspension of payments on the basis of the suspension occurs up to the expiration of the suspension or revocation of her."

36. in article 213, paragraph 3, the first sentence is omitted.

37. in article 217, paragraph 8, the phrase is "at the request of the taxpayer".

38. in article 225, paragraph 1, second sentence replaces the citation "§ 281 para 2" citation "§ 290 section 2".

39. in paragraph 227, paragraph 4 lit. a eliminates the semi-colon after the word "taught" and following phrase is added:

"or the raked it was electronically (§ 98 para 2) informed, that bookings; done on the tax account"

40. in paragraph 228, eliminates the point after the word "taught" and following phrase is added:

"or the raked it was electronically (§ 98 para 2) informed, that bookings have been made on the tax account."

41. in article 229, first sentence occurs in the place of the word "to execute" "electronically or in paper form to exhibit the word sequence".

42. Article 238 paragraph 3 lit. c is: "c) revision pursuant to § 30 of the Supreme Administrative Court Act of 1985 - VwGG, Federal Law Gazette No. 10 / 1985, or a complaint in accordance with section 85 of the Constitutional Court Act - VfGG, Federal Law Gazette No. 85/1953, suspensive effect granted is."

43. the heading ("1st appeal") is omitted before § 243. The following provisions shall be replaced the §§ 243-292:

"1. complaints to administrative courts

§ 243. Against decisions adopted tax authorities, complaints (notification complaints) to the administrative courts are allowed, as far as tax provisions not otherwise is intended.

section 244. A separate appeal is not allowed against only the procedure concerned orders. These can be challenged only in the decision appeal against the decision concluding the matter.

2. contribution of the complaint

245. (1) the period complaints a month. A notice includes the announcement that it will be still a justification for the decision, the appeal period before announcing the missing justification or communication that the announcement as meaningless is to consider, in run is used. This shall apply mutatis mutandis, if a decision refers to a report (§ 150).

(2) by a communication establishing wholly or partly missing a communication request (§ 93 par. 3 lit. a) inhibited the barrel of the appeal period.

(3) the time limit for appeal is at the request by the tax authority for reasons worthy of consideration, if necessary repeatedly, to extend. The running of the time limit for appeal is inhibited by an application for extension.

(4) the inhibition of the periods run begins with the day of the introduction of the application (para. 2 or 3) and ending with the day on which the communication (para. 2) or the decision (para. 3) on the application will be sent to the applicant. In the cases of paragraph 3 the inhibition can cause but not that the appeal period first expires after the time up to the last time your extension has been requested.

(5) shall apply mutatis mutandis for applications to extend the period of § 85 para 2 in case of defects of complaints para 3 and 4.

§ 246. (1) for the introduction of an appeal of the decision is any given the decision forming the subject-matter of dispute to the.

(2) the introduction of a decision appeal against assessment decisions and basic tax measurement assessments also everyone is entitled to, work against these notices pursuant to § 191 para 3, 4 and 5 and in accordance with section 194, para. 5.

§ 248. According to tax regulations Haftungspflichtige can without prejudice to the introduction of a decision appeal against his attraction to the liability (liability decision, section 224 subsection 1) Within the for the introduction of the decision appeal against a liability outstanding period against the decision on the tax claim letter complaint bring. The Haftungspflichtige applied for the release of him nor tax claim not to be noted, so section 245 subsection 2, 4 and 5 shall apply mutatis mutandis.

Section 249 (1) is the appeal of the decision to introduce the tax authority, which has adopted the contested decision. The decision can be informed in case of a change of jurisdiction but also with the new competent tax authority. Is a notice of appeal is brought within the period referred to in section 245 in the Administrative Court, so it is considered timely contribution; the Administrative Court has to forward the notice appeal brought her immediately to the tax authority.

(2) the decision appeal against the decision of the tax claim in the tax authority may be inserted in the cases of § 248, has adopted the liability decision.

3. the content and effect of the appeal

(§ 250 (1) the notice of appeal shall contain: a) the designation of the decision against which it is addressed.

(b) the Declaration, where the decision is contested;

(c) the Declaration, which changes are applied.

(d) an explanatory statement.

(2) if notice complaint challenged the classification of goods in the customs tariff, decision complaint patterns, illustrations or descriptions that emerge from those applicable for the classification characteristics of the goods to add are so. It is also to prove that the goods forming the subject-matter of the contested decision complies with these patterns, illustrations or descriptions.

§ 251. administrative decisions, which take the place of a previous notice, shall lie in full with decision appeal. The same applies for final decisions that take the place of a preliminary notice (section 200) and notices that explain a preliminary to the final decision.

252. (1) decisions are based on a decision, taken in a notice of determination, so the decision not on the grounds can be challenged, that the decisions made in the statement are incorrect.

(2) decisions are based on a decision, taken in a tax, measuring, cutting, or allocation decision, paragraph 1 shall apply mutatis mutandis.


(3) is been a communication pursuant to § 295 paragraph 3 amended or repealed, as the amending or superseding decision not on the grounds can be challenged, that the decisions taken are inaccurate in the decision to change or repeal the occasion.

253. a decision to replace a contested decision appeal notice § occurs, so the decision appeal applies also when set against the subsequent decision. This applies even if the earlier notice covers a shorter period of time than the notice be replaced him.

§ 254. By bringing an appeal of the decision, the validity of the contested decision is not suspended, in particular the collection and compulsory introduction of a levy stopped.

4. waiver of appeal

§ 255. (1) on the insertion of a notice of appeal may be omitted. The waiver is in writing or orally.

(2) prior to issuing a notice a waiver may be given off validly only, emerges from the waiver form (transcript) that the content of the notification to be expected when tax notices the fundamentals of determining tax, the amount of the levy and the deviations from the previous determinations, were known the term at the time of their submission. A copy of the transcript is to follow the rightsholders.

(3) a decision complaint tabled despite waiver is prohibited (article 260). The opportunity to challenge the decision with respect to the maturity of a fixed charge, remains unaffected.

5. withdrawal of the complaint

256. (1) complaints can be taken back to the announcement (article 97) of the decision on the appeal. The withdrawal is to explain in writing or orally.

(2) accession were made the withdrawal of decision complaint is only effective if everyone agrees you are joined in the complaint.

(3) If a complaint withdrawn (para. 1), it shall appeal decision (article 262) or decision (§ 278) as does not apply to explain.

6 accession to the complaint

§ 257. (1) a decision complaint about the still not has been adjudicated, can join, if you come to tax rules for forming the subject-matter of the contested decision giving as jointly and severally liable, or as Haftungspflichtiger consider.

(2) who has joined an appeal of the decision, can claim the same rights, which are available to the complainant.

258. (1) is the accession to the tax authority, which has adopted the contested decision, to explain in writing or orally.

(2) the tax authority (para. 1) has a membership agreement by notice to reject a) if at the time of the arrival of the membership agreement the decision on notice complaint is already valid, b) if she was traded by someone who is not authorized to join. In this case, the realization (article 279) may be issued only after legal effect of the notification of rejection.

Section 259. (1) a decision appeal against a cutting or allocation decision (sections 196 and 197) can in § 78 para 2 lit. Join b designated bodies and the raked.

(2) the local authorities (para. 1), whose interests are affected by the desire of the complaint, and the raked are from the IRS by the introduction of decision appeal having regard to the possibility of accession (paragraph 1) informed.

(3) the complaint procedure is to continue participation of accession authorised if their candidate return is filed within one month after service of the notice (para. 2).

7 rejection of the complaint

260 (1) is the decision appeal to reject complaint preliminary decision (article 262) or decision (§ 278), if they a) is not allowed or b) was not timely brought.

(2) a notice of appeal may be rejected as inadmissible not because she brought before the appeal period.

8 groundless statement of complaint

(261. (1) the decision appeal is appeal decision (art. 262) or decision (§ 278) than to explain does not apply if the appeal request is taken into account a) in a notice associated with the place of the contested ruling or b) in a notice of change from the contested ruling or repealed.

(2) If a decision appeal against a decision repealed in accordance with article 299, paragraph 1 or a nevertheless the retrial or operative decision (§ 307 para 1) complied with, one is against replacing the repealed decision (section 299 subsection 2) or one against the decision (§ 307 para 1)-oriented decision Appeal appeal decision (article 262) or decision (§ 278) as irrelevant to explain.

9 appeal decision

§ 262. (1) all complaints is to conduct the still necessary investigations by the tax authority, which has adopted the contested decision, as a preliminary decision by appeal to significant decision to speak off.

(2) the issue of an appeal decision has to be avoided, a) if requested in the notice of complaint and b) if the tax authority shall submit the notification complaint within three months the administrative court her receipt.

(3) is claimed in the notice appeal only the illegality of regulations, the unconstitutionality of laws or the illegality of State contracts, no appeal decision is to adopt, but immediately submit the decision appeal to the administrative court.

(4) Furthermore no appeal decision is to be issued, if the Federal Minister of Finance has adopted the contested decision.

§ 263. (1) is in the appeal decision the decision complaint a) neither as inadmissible or as not timely brought must be rejected (article 260) still b) as withdrawn (§ 85 para 2, § 86a, para. 1) or as void (§ 256 para 3, § 261) to declare the contested decision is in each direction to amend, remove or reject the decision complaint as unfounded.

(2) in the appeal decision is to refer to the right to a template application (section 264).

(3) a preliminary decision by appeal acts as a decision (§ 278) or a knowledge (§ 279) of the complaint.

(4) § 281 shall apply mutatis mutandis to appeal preliminary decision; § 281 para 2 only, as far as is from the article 278, paragraph 3 or in article 279, para. 3 associated to binding not different results.

10 template request

Section 264 (1) against a decision of the appeal application for decision on appeal of the decision can be requested within one month from notification (article 97) by the Administrative Court (template).

(2) to the introduction of an application template for a may) the complainant, as well as b) anyone, the appeal decision is against.

(3) a template will be tabled in time, the decision appeal of the transfer of the application to turn deemed outstanding. The template request will not affect the validity of the appeal decision. On withdrawal of the application, the decision appeal applies again as done by the appeal decision; This applies if such applications were made by several / authorized only in case of the withdrawal of all these applications.

(4) for template requests are to apply by analogy: a) § 93 par. 4 and 5 and article 245, paragraph 1, second sentence, and paragraph 2 to 5 (period), b) § 93 par. 6 and article 249, paragraph 1 (introduction), c) section 255 (renunciation), d) section 256 (withdrawal), e) section 260, paragraph 1 (inadmissibility, not timely contribution).

11 template of the complaint and the files

265. (1) has the decision appeal, over which no appeal decision is to adopt the tax authority or to decide that as a result of a template proposal of the Administrative Court is to submit the administrative court after conducting the still necessary investigations without undue delay.

(2) providing the notice appeal shall include in any case also the template copies (printout) of the contested decision, the appeal decision, the template application and accession.

(3) the template report must include in particular the representation of the facts of the case, the mention of the evidence and an opinion of the tax authority.

(4) the tax authority has to inform the parties (section 78) from the date of the submission to the Administrative Court, access of a copy of the template report.

(5) party in the appeal proceedings before the Administrative Tribunal is the tax authority, whose ruling is challenged with decision appeal.

(6) the tax authority shall from the template of the decision appeal, immediately reported to the administrative court over changes of all factual and legal circumstances important for the decision on the appeal. This is the compulsory notification (para. 4), for the appellant.

266. (1) the tax authority shall, unless else is arranged to present the documents (including file directory) at the same time presenting the permit appeal. The tax authority shall send a copy of the file directory the parties (section 78).


(2) with the consent of the administrative court allowed the delivery of the appeal (§ 265) and the file template (para. 1) in the form of photocopies.

(3) if there are records or evidence only on disks, readable, permanent reproductions by the tax authority or by the Party (section 78) are to teach at the request of the administrative court without aid.

(4) if the tax authority the submission of files (para 1 or measure complaints or late payment complaints at the request of the Administrative Court) fails can recognize the administrative court after an unsuccessful request under a reasonable grace period due to the allegations of the complainant.

12 connecting of multiple complaints

§ 267. A decision by several complainants is contested or decision number of complaints are brought up against an administrative decision are these complaints to a common procedure to connect. Is also just a such complaints according to § 272 section 2 of a Senate to decide, then the decision on the other complaints is this Senate.

13 rejection because of bias or competitive risk

268. (1) the right parties, is to reject the single judge or a member of the Senate on the grounds that one of the conflict of interest reasons listed in section 76 para 1 is.

(2) the right the parties (section 78), to reject the single judge or a member of the Senate, if it can be to assume that the disclosure of the facts to be discussed at this person could endanger the competitiveness of the Party (article 78).

(3) applications are according to paragraphs 1 and 2 to bring in the administrative court. The reasons for the rejection are credible.

14 investigations

The administrative courts have section 269. (1) in appeal proceedings the obligations and powers that imposed the tax authorities and are granted. This does not apply for: a) section 245 subsection 3 (extension of the appeal period), b) paragraphs 262 and 263 (issuing a preliminary appeal decision), c) §§ 278 par. 3 and 279 para 3 (binding on the relevant for the repealed decision or the knowledge right view).

(2) the administrative courts can perform to determine the relevant facts of the case required investigation by a tax authority to determine by themselves or complement.

(3) the single judge or the rapporteur may invite the parties to discuss the material and legal situation, as well as to the resolution of the dispute. The result, a transcript is to customize.

15. no prohibition of innovation

section 270. On new facts, evidence and requests that reach the tax authority in the course of appeal proceedings noted, is to take account of the tax authority even if this complaint desire will be amended or supplemented. This applies mutatis mutandis to the Administrative Court by a party or circumstance came to the knowledge.

16 suspension of the decision

271. (1) an appeal is pending due to a same or similar rights or floats or a process, the outcome of which is essential for the decision on the appeal before a court or an administrative authority, so the decision on of these reasons relevant under notification of the hiefür may be suspended if not overwhelming interests of the Party (article 78) are opposed. This has before submission of the appeal by decision of the tax authority, be carried out after submission of the appeal by decision of the administrative court.

(2) after the final termination of the process which has given rise to the suspension referred to in paragraph 1, is the abandoned appeal by virtue to continue.

(3) suspension decisions adopted of the tax authority will lose their effectiveness once the Party (section 78) requested the continuation of the appeal proceedings.

17 procedures

§ 272 (1) are for the handling of complaints by federal law or Senate provided by State law, so the procedure as far as law is not directed, other is arranged according to the following provisions.

(2) the decision is whether the Senate, 1 if requested a) in the complaint, and b) in the template application (section 264), c) in the accession Declaration (§ 258 subsection 1) or d) If a communication pursuant to article 253 in the place of a contested decision appeal notice, within one month after notification (article 97) of the later notification or 2. when actioned to the rapporteur.

(3) a request is no. 2 referred to in paragraph 2 allowed, or assuming a displacement of national law, EU law when fundamental importance of the decision, in particular because the decision of the case law of the administrative court deviates, lacks such a law, the legal question to be resolved in the existing case-law is not uniformly answered or when an application of the administrative court at the Constitutional Court due to illegality to be made due to unconstitutionality of laws or regulations. Such a request is also allowed when to decide has the combination of complaints about the Senate with complaints about the otherwise the single judge to decide would be to a common procedure in particular to simplify and speed up the procedure is appropriate. The request is justified; It can be placed up to the announcement (article 97) of the decision on the appeal.

(4) the discretion on complaints so can the Senate, the Administrative Court in accordance with article 269, paragraph 1 and 2 granted rights first by the rapporteur are exercised. The issue of lack of repair orders (§ 85 para 2) orders pursuant to § 86a para 1 and irrelevant declarations (§ 256 para 3) as well as the disposition of suspension of the decision in accordance with article 271, paragraph 1 responsibility for this at first.

(5) provisions (§ 293, 293a and § § 293b) and suspensions to indemnify position (section 289) the findings adopted by the Senate and decisions are the responsibility of the Senate.

Section 273 (1) to the negotiations of the Senate a Secretary can be consulted.

(2) on the negotiation, consultation and vote on the appeal, all members of the Senate have to participate.

(3) a member of the Senate, where one of the conflict of interest reasons listed in section 76 para 1 is true, has to make communication from the Chairman of the Senate thereof.

274. (1) the appeal has a hearing to take place 1 if it is requested a) in the complaint, and b) in the template application (section 264), c) in the accession Declaration (section 258, paragraph 1) or d) If a communication pursuant to article 253 in the place of a contested decision appeal notice, within one month after notification (article 97) of the later decision, or 2. when the rapporteur considers it necessary.

(2) is whether the decision on the appeal the Senate, an oral hearing in addition to take place, 1st or 2nd when the Senate Chairman deems it necessary if it decides the Senate at the request of a member.

(3) the Senate may notwithstanding an application (par. 1 Z refrain 1) from a hearing if the complaint 1 as inadmissible or not timely brought must be rejected (article 260), 2 be withdrawn (§ 85 para 2, § 86a, para. 1) or as irrelevant (section 256, para 3, § 261) is to explain or 3 If a waiver under a remittal of the case to the tax authorities (§ 278).

(4) the Chairman of the Senate has the place and time of the hearing to determine. Has a hearing to take place, the parties with the shipment are to summon that her absence of implementation does not preclude the negotiation.

(5) is whether the decision on the appeal the judge and has a hearing to take place pursuant to par. 1 par. 3 and 4, as well as § 273 section 1, shall apply by analogy to § 275 and 277, paragraph 4; Here the obligations and powers of the Senate Chairman, are imposed or granted the judge.

Article 275 (1) who has to open the oral procedure, to conduct, if necessary, to adjourn and close Senate Chairman. He has to make sure that the thing complete, if necessary, will be discussed in speech and conversational exchange,. He has to give the word and can escape abuse it.

(2) the rapporteur has to present the case and to report on the results of already carried out evidence or prior oral negotiations. Then, the Senate has to carry out, if necessary, further evidence and to hear the parties. The last word comes to the parties (article 78).

(3) the hearing is public. The public is on the order of the Chairman of the Senate to exclude 1 as far as are required by a party (article 78), 2. on its own initiative or at the request of the tax authority (article 265 para 5), a witness, any circumstances discussed a respondent or an expert as far as tax legal secrecy (§ 48a) or other non-disclosure obligations, or as far as the public of trial would affect the interests of the duties.


(4) in negotiations and other official acts, only unarmed people may be present. This does not apply to persons who are required by the dint of their public service to carry a weapon or are charged with securing of official acts or administrative offices.

(5) television and radio recordings and broadcasts, any other form of image - and sound transmissions and film and photo shoots of negotiations are not permitted. Sound recordings are allowed only insofar as they are provided for the drafting of the minutes (§ 87 par. 6).

(6) in addition to the members of the Senate that parties are entitled to persons who are questioned, to ask questions. The Senate Chairman may reject questions that serve not the clarification of the facts of the case.

(7) over the course of the oral proceedings, a transcript is to record. The transcript has the names of the members of the Senate and about any Secretary to contain the names of the parties appearing at the hearing and their representatives as well as the significant events of negotiation, in particular the party's argument and the requests of the parties, these amendments, the decisions of the Tribunal, as well as the evidence guided by. The transcript can be signed by the Senate Chairman and by the Secretary.

To § 276. (1) which the Senate discuss the complaint and about the decision as well as any preliminary questions to vote. A hearing took place, the advice and vote following the hearing carry is so. The consultation and coordination is not public.

(2) after deciding on the relevant material and legal issues, the Senate may decide unanimously that the calculation of the tax bases and the amount of the levy only on the occasion of the written copy of the decision without further decision of the Tribunal to be made.

§ 277. (1) who has Senate Chairperson to conduct the consultation and vote of the Senate. The rapporteur has his voice first, to give the Senate Chairman last. The Senate President is also rapporteur, he emits his voice as the last. In addition, the members have to cast their votes in alphabetical order. No member of the Tribunal may refuse the delivery of voice over a question for decision. This also applies if a member vote on a previously asked question in the minority has remained.

(2) the Senate shall act by a simple majority. The Senate Chairman has the casting vote. For a total amount of about a decision to cover is more than two opinions are formed, so the votes for the highest amount be added to those for the next lower amount, until a majority arises.

(3) on the advice and vote of the Senate, a transcript is to record, which can be assigned by the Senate Chairman and the Secretary about any. These minutes shall be separated from the after section 275, paragraph 7 recorded minutes.

(4) is not adjourned the hearing, so she closes with the announcement of the decision on the appeal, but also must be delivered, or with the announcement of the decision, that the decision of the written copy is reserved. The announcement is the Senate Chairman.

18 findings and decisions

§ 278. (1) the decision appeal by decision of the administrative court a is) not as inadmissible or not timely brought must be rejected (article 260) still b) as withdrawn (§ 85 para 2, § 86a, para. 1) or as irrelevant (§ 256 para 3, § 261) to explain, so the administrative court decision can do the appeal by annulment of the contested decision and any appeal preliminary decisions under remittal of the case to the tax authority , if investigations (section 115 paragraph 1) were refrain from implementing a contrary decision would be adopted or the granting of a permit would have can be avoided. Such a suspension is inadmissible if the determination of the relevant facts of the case by the Administrative Court in the interest of the rapid is situated or associated with a significant cost savings.

(2) by the annulment of the contested decision, the procedure in the location resigns in the it has been before issuing this notice.

(3) in the other proceedings, the tax authorities on the legal view of authoritative for the lifting, set out in the repealed decision are bound. This applies even if the decision includes a shorter period than the later decision.

§ 279. (1) except in the cases of § 278 has the administrative court always in the thing itself with knowledge to decide. It is entitled both to put his vision on the place of that the tax authority in the quote, as well as with regard to the grounds and to amend the contested ruling accordingly in each direction, to pick up or reject the decision complaint as unfounded.

(2) by the annulment of the contested decision, the procedure in the location resigns in the it has been before issuing this notice.

(3) in the proceeding concerning decisions that alter findings (para. 1), repeal or replace, the tax authorities on the relevant for the knowledge, there set forth legal Outlook are bound. This applies even if the realization includes a shorter period than the later decision.

280. (1) have to contain copies of insights and decisions of administrative courts: a) the name of the judge, b) the names of the parties to the appeal proceedings and their representatives, c) the designation of the contested decision, d) the verdict, including the decision whether a revision to the Verwaltungsgerichtshof para 4 is allowed B-VG article 133, e) the rationale.

(2) copies of findings and decisions of the Senate have to contain also the names of the members of the Senate and about any Secretary. They can be signed by the Chairman of the Senate.

(3) findings are to announce on behalf of the Republic and to execute

(4) copies of evidence must contain an instruction on the possibility of making a complaint to the Constitutional Court and ordinary or extraordinary revision of the administrative court. The Administrative Court has also noted: a) on the bringing of such periods to continue an appeal or revision;

(b) on the legal requirements of the introduction of such appeal or revision by an authorized lawyer (for complaints) or by a lawyer or accountants authorized (with revisions);

(c) on which for such an appeal or revision to payable entry fees.

§ 281. (1) in appeal proceedings only uniform decisions (complaint preliminary decisions, findings and decisions repealed in accordance with § 278) can be made. They look for and against the same persons as the contested decision.

(2) a knowledge of the existence and the amount of a tax debt, which on base of a decision appeal (§ 248) tabled by the Haftungspflichtigen was made, looks for and against the taxpayer.

(3) a single decision is omitted by way of derogation from paragraph 1, if a document that has form and content of a determination notice (section 188), community income persons or associations of persons (body) without legal personality is allocated to, who are not or no longer legally exist (in particular as a result of death, termination of the company, universal succession) or are not or no longer acting (eg due to custodian order). This does not preclude the effectiveness as knowledge. One such decision is only compared to the rest, where income be allocated or not allocated in the quote.

19 enforcement

§ 282. The tax authorities are required to establish the legal status corresponding to the legal opinion of the Administrative Court in the case concerned with the legal means at its disposal without delay.

20 action complaint

§ 283. (1) against the exercise of immediate management regulatory command and coercive power by tax authorities may appeal (measure complaint) charge due to illegality, who claimed to be hurt through it in his right hand.

(2) the appeal of the measure is within one month from the date in which the complainant from exercising direct administrative regulatory command and coercive power has become aware, if he but was disabled by them, to make use of his right of appeal, to introduce from the discontinuation of this disability with the administrative court. Is action complaint is brought within the period provided for in § 245 with another administrative court or tax authority, so it is considered timely contribution; such measure complaints are to forward immediately to the administrative court.

(3) the measure complaint shall contain: a) the designation of the contested administrative act;

b) insofar as this is reasonable, a statement about which institution has used the contested administrative act;

(c) the facts of the case;

(d) the grounds on which the allegation of illegality is based;

e)

the desire to explain the contested administrative act unlawful;

(f) the specifications that are needed for assessing the timely introduction of action appeal.

(4) the administrative act contested is to explain, by the administrative court with knowledge for unlawful if action complaint with decision or finding a) (article 260), b is not permitted or not timely brought to reject) be withdrawn (§ 85 para 2, § 86a para 1) or as to declare void (article 256 paragraph 3) or c) than to reject unfounded.

(5) the administrative act declared unlawful continues, the Defence Agency immediately has the corresponding to the recognition State to produce.

(6) party in the appeal proceedings is also the judge authority.

(7) mutatis mutandis shall be applied: a) Article 245, paragraph 1 first sentence, 3, 4 and 5 (period), b) article 256, paragraph 1 and 3 (withdrawal of the complaint), c) article 260, paragraph 1 (inadmissibility, not timely contribution), d) section 265 para 4 and 6 (communication obligations), e) § 266 (template of files), f) section 268 (objection of partiality or danger to competition), g) section 269 (duties and powers, investigation, hearing), h) § 271 (suspension of the decision) , i) § § 272 to 277 (procedures), j) § 280 (content of the decision or of the decision).

21 late payment complaint

284 (1) ways can decision breach the party complaint (late payment complaint) with the Administrative Court of levy, if her decisions of tax authorities within a period of six months after receipt of the application or after the occurrence of the commitment to their official-issue announced (article 97) are. Deposited is entitled each party over the decision has to be made.

(2) the Administrative Court has to apply the tax authority, to decide within a period of up to three months from receipt of the complaint of omission and, where appropriate, to submit a copy of the decision or to indicate why a breach of the decision do not, or no longer exists. The period may be extended once, if the tax authority to prove the existence of reasons in the matter is capable of, making a timely decision impossible.

(3) the jurisdiction over only then goes to the decision on the Administrative Court, if the period (para. 2) has expired, or if the tax authority before the expiry of the period tells that there is no breach of the decision.

(4) late payment complaints are dismiss with knowledge if the delay not to a predominant fault of the tax authority is due.

(5) the administrative court can initially limit his knowledge to the decision of individual relevant questions of law and apply the tax authority, to adopt a deadline not increasing over the missed communication on the basis of right view hereby established within certain, eight weeks. So the administrative court the tax authority does not fulfil the order, rules on the appeal by knowledge in the matter itself.

(6) party in the appeal proceedings is also the tax authority, whose Säumnis is asserted.

(7) mutatis mutandis shall be applied: a) section 256 (1) and 3 (withdrawal of the complaint), b) article 260, paragraph 1 lit. a (inadmissibility), c) section 265 para 6 (communication obligations), d) § 266 (template of files), e) section 268 (objection of partiality or danger to competition), f) § 269 (duties and powers, investigation, hearing), g) sections 272 to 277 (procedures), h) section 280 (content of the decision or of the decision).

(285. (1) the delay complaint must include: a) the name of the defaulting tax authority;

(b) the presentation of the contents of the unfinished application or matter where there is a commitment to the official-issue of a notice;

(c) the information which are necessary to assess the course of the period of § 284 paragraph 1.

(2) the period of § 284 paragraph 2 is inhibited by a lack of resolve order (§ 85 para 2). The suspension begins with the day of delivery of the correct order of of lack of and ends upon expiration of the defect resolution or with the earlier arrival of the Elimination of the defect in the administrative court.

§ 286. A late payment complaint is pending due to a same or similar rights or a process, the outcome of which is essential for the decision in the matter, the delay complaint was introduced into the floats otherwise before a court or an administrative authority to the administrative court may suspend the decision on late payment complaint under notification of this authoritative reasons decision, if not overwhelming interests of the Party (article 78) are opposed. During the period of effectiveness of the suspension notice, the period of § 284 paragraph 2 is inhibited. After completion of the procedure, that has given rise to the suspension, is the suspended procedure by virtue to continue.

22 next door proverbs

287. (1) the levy and forced insertion of next door proverbs set by administrative courts decision rests with the tax authority by the administrative court.

(2) for such decisions, the §§ 293, 303, 304 and 307 shall apply mutatis mutandis. Such measures are the administrative court.

23 two-stage appeal to municipalities

A two-stage appeal for Affairs of the own sphere of municipalities is section 288 (1), so that apply to the appeal procedure for notification of complaints and for the content of the appeal decisions the provisions applicable to appeal preliminary decisions accordingly. The provisions concerning complaints are also (in particular §§ 76 para 1 lit. d, 209a, 212 para 4, 212a and 254) and § 93 par. 3 lit. (b) and paragraph 4 to 6 apply accordingly.

(2) in the appeals process, the § are not applicable § 278 and 279 para 3 (suspension under remittal, binding on legal philosophy).

(3) there is a two-stage appeal (para 1), the sections 262 to 264 (appeal decision, template application) in the appeal proceedings does not apply.

24 indemnify position

289. (1) the administrative court can findings and decisions only pick up, if they are challenged in the Administrative Court of revision or appeal at the Constitutional Court, namely a) due to illegal of content, or b) if they were issued by an incompetent administrative court, a previous not appointed organ or an incorrectly assembled Senate, or c) when was applied facts in a material respect incorrect found them or contrary to the acts adopted , or d) If rules of procedure except eight were allowed, in compliance with a differently denominated may be adopted knowledge or a contrary decision.

(2) a waiver (para 1) may be carried out only once in each appeal. It is valid until the expiry of five years from notification (article 97) of the contested decision or decision.

(3) by the lifting, the procedure in the location resigns in the it has been before enactment of the repealed decision or decision.

25 request for preliminary ruling

290. (1) a decision of the Administrative Court, to submit a question for a preliminary ruling the Court of Justice of the European Union under article 267 of the Treaty on the functioning of the European Union (TFEU), should be to the parties.

(2) after submission (para. 1), only such acts may be made until the long of ruling that can not be affected by the ruling or not finally settle the question and allow no delay.

(3) considers the administrative court which is still not issued a preliminary ruling for their decision in the case no longer for you, she has her request to withdraw immediately. Subject is to put the parties informed.

291. (1) as far as the federal or land laws, not otherwise, is the Administrative Court is obliged on requests of the parties and complaints without undue delay, but not later than six months after their receipt to decide. In the process all complaints, the decision period begins with the presentation of the appeal (§ 265). In the cases of § 284 paragraph 5 the decision period begins upon expiration of the period fixed by the administrative court.

(2) the period of proceedings before the Constitutional Court in accordance with article 139 and 139a, 140, 140a B-VG or a preliminary reference procedure before the Court of Justice of the European Union is not include in the decision period referred to in paragraph 1.

44. paragraph 293a:

"293a. specifying the type of income in the grounds (sec. 93 para 3 lit. injured (a) a tax notice legal interests of the Party (article 78), so she can be corrected even at the request of the party, if an adjustment is not allowed according to § 293."

45. in article 294 the following paragraph 4 is added:


"(4) the decision on changes and withdrawals according to paragraphs 1 and 2 is available to the tax authority, which was responsible for the issuing of the notification to change or to be redeemed or prior to transfer of jurisdiction as a result of a notice of appeal or a late payment appeal (§ 284 paragraph 3) would have been responsible. Is the relevant jurisdiction on other tax authority is devolved, so the decision of the tax authority have become most recently responsible entitled to."

46. the following paragraph 5 is added to § 295:

"(5) the decision on cancellations and changes according to the paragraphs 1 to 3 may refer to the tax authority, which was responsible for the issuing of the repealed or want to change notification or prior to transfer of jurisdiction as a result of a notice of appeal or a late payment appeal (§ 284 paragraph 3) would have been responsible. Is the relevant jurisdiction on other tax authority is devolved, so the decision of the tax authority have become most recently responsible entitled to."

47. in section 295a receives the sales designation (1) the existing text and the following paragraph 2 is added:

"(2) the decision on the amendment may refer to the tax authority, which was responsible for the issuing of the to change notification or prior to transfer of jurisdiction as a result of a notice of appeal or a late payment appeal (§ 284 paragraph 3) would have been responsible. Is the relevant jurisdiction on other tax authority is devolved, so the decision of the tax authority have become most recently responsible entitled to."

48. Article 296 is eliminated.

49. in Article 299, paragraph 1, accounts for the phrases "first instance" and the following sentence is added:

"(Der Antrag Hat zu enthalten: a) the name of the repealed decision;"

(b) the grounds on which is based the claimed inaccuracy."

50th paragraph 300:

"300th (1) from the position of the template application or in the cases of § 262 para 2 to 4 (failure a preliminary appeal decision) from transfer of notification appeal to tax authorities in the administrative court decision appeal contested decisions and any complaint pre-decisions other nullity amend nor pick up." You can such decisions, if your saying proves right, only then pick up, a) if the complainant of such lifting against the administrative court approved the appeal after template and b) if the administrative court decision has forwarded the Declaration of consent to the tax authority in setting a reasonable period of time to lift and c) if the period (lit. b) still has not expired.

(2) before the deadline of the par. 1 lit. b can deny the Administrative Court on complaint with knowledge or decision, unless the tax authority announced that she will undertake any lifting.

(3) the repealed decision is the decision to replace the repealed decision.

(4) cancellations (para 1) are permitted through final completion of the decision appeal by the administrative court.

(5) by the announcement of lifting (para 1), the decision required of the § 291 reappears. The tax authority shall immediately reported from the suspension to the administrative court."

51. § 302 para 2 lit. d is omitted. The semicolon after lit. (b) is replaced by a dot.

52. paragraph 303:

"303. (1) (a process completed by notification can be resumed at the request of a party or of its own motion, if a) (the decision is brought about by a judicially punishable act or otherwise surreptitiously, or b) (facts or evidence in closed proceedings have been produced, or c) was dependent on the decision of preliminary issues (section 116) and subsequently on the preliminary question by the managing authority or the Court in crucial points is been decided otherwise" , and the knowledge of these circumstances alone or in conjunction with the other outcome would have brought a notice contrary in the casting.

(2) the Wiederaufnahmsantrag has to contain: a) the name of the procedure, its resuming is sought;

(b) the designation of the circumstances (para. 1) on which the application is based.

(3) the Federal Minister of finance is authorized to determine that significant circumstances through regulation for the exercise of discretion."

53. § 303a is eliminated.

54. paragraph 304:

"§ 304. After the occurrence of the limitation period a retrial is allowed only if the Wiederaufnahmsantrag before the Statute of limitations is brought."

55. paragraph 305:

"§ 305. The decision on the resumption is to the tax authority, which was responsible for the issuing of the notification repealed pursuant to § 307 para 1 or prior to transfer of jurisdiction as a result of a notice of appeal or a late payment appeal (§ 284 paragraph 3) would have been responsible. Is the relevant jurisdiction on other tax authority is devolved, so the decision of the tax authority have become most recently responsible entitled to."

56. § 306 is eliminated.

57. Article 308 is amended as follows:

(a) in paragraph 1 is for the bracket expression "(§§ 108 bis 110)" the phrase "or a hearing" and after the word "maintain" the phrase 'or to negotiate to appear"added.

b) paragraph 3 is as follows:

"(3) the request for reinstatement must be submitted three months after the cessation of the obstacle the Authority (tax authority or administrative court), where the deadline to take advantage was or where the negotiations should take place within a period of time. In failure of a time limit for appeal (section 245) or a period of time to the position of a template application (section 264), third sentence shall apply mutatis mutandis to article 249, paragraph 1. In the case of failure to comply with a time limit the applicant shall at the latest at the same time with the request for re-establishment to make up for the omitted Act."

(c) in paragraph 4, the phrase "first instance" is omitted.

58. in paragraph 309, the phrase "or of the date of the missed hearing" is inserted after the word "Period".

59. § 309a is amended as follows:

(a) in lit. a is appended the phrase "or the missed hearing" after the word "Period".

(b) in lit. c is inserted after the word "Term limit" the phrase "or the non-observance of the oral proceedings".

60. paragraph 310 paragraph 1:

"(1) the decision on the application for restitutio in integrum is the authority in which the omitted Act to make was."

61. the heading before section 311 as well as eliminates the § § 311 and 311a.

62. in section 312, the phrase "and the administrative courts" is inserted after the word "Tax authorities".

63. in paragraph 313, the phrase "and in appeal proceedings" is inserted after the word "Delivery method".

64. the § 323 be added following paragraph 36 to 39:

"(36) the §§ 43, 83 para. 4, 120 para 2, 158 para 4a, 160 paragraph 1, 171 par. 1 lit." c, 182 para 2, 190 para 1, 191 para 1 and 3, 206, 213 paragraph 3, 227 par. 4, 228 and 229, each as amended by the Federal Act. Federal Law Gazette I 14/2013, will take no. 1 January 2013 effect. The §§ 4 para 2 lit. 1 January 2013 override contact b, 10, 187, 189 and 306.

(37) the sections 2a, 3 para 2 lit. a, 15 para of 1, 52, 76, 78 para 1, 85a, 93a second sentence, 103 para 2, 104, 118 paragraph 9, 120 (3), 122 para 1, 148 para 3 lit. c, 200 para 5, 201 para 2 and 3 No. 2, 205 paragraph 6, 205a, 209a para 1, 2 and 5, 212 para 2 and 4, 212a para 1 to 5, 217 paragraph 8, 225 subsection 1, 238 para 3 lit. c, 243 to 291, 293a, 294 paragraph 4, 295 para 5, 295a, 299, 300, 303, 304, 305, 308 par. 1, 3 and 4 309, 309a, I 14/2013, contact no. 310 par. 1, 312 and 313, each as amended by the Federal Act, Federal Law Gazette 1 January 2014 in force and are, as far as they relate to complaints, to apply also to all on this day unfinished business appointments and devolution proposals. The articles 209 b, 302 para 2 lit. d, 303a, 311 and 311a, contact 1 January 2014 override.

(38) the appeals pending on 31 December 2013 at the independent financial Senate as tax authority of second instance and devolution proposals are to do para. 1 B-VG by the Federal Finance Court as complaints in the sense of article 130. Such procedures concerned attach are January 1, 2014 to the Federal Finance Court. The issue even before announced 1 January 2014 appeal decisions has to be made but in the name of the independent financial Senate as tax authority of second instance after the procedure regulations to December 31, 2013. After 31 December 2013, effectively increasing riches of the independent financial Senate tax authority second instance considered transactions of the Federal Finance Court.

(39) If a power of commercial representation in tax proceedings before the tax authorities of second instance to 31 December 2013, this is given in the appeal proceedings before the administrative courts."

Article 3

Amendment of the tax administration organization act 2010

The tax administration organization act 2010, Federal Law Gazette I no. 9/2010, last amended by the Federal Act, Federal Law Gazette I no. 112/2012, is amended as follows:

1. in the sections 3, 4, 9 para 1, 10 para of 1, 13 para 1 Nos. 3 and 29 account for each the phrases "first instance".

2. in section 30 the following paragraph 8 is added:


"(8) 10, §§ 3, 4, 9 para 1 para of 1, 13 para 1 Nos. 3 and 29 respectively as amended by Federal Law Gazette I no. 14/2013, with 1 January 2014 into force."

Article 4

Change the tax execution procedure

The tax execution code, Federal Law Gazette No. 104/1949, amended by Federal Law Gazette I no. 111/2010, is amended as follows:

1. in article 5, paragraph 1, the phrase "first instance" is omitted.

2. According to article 41, the following paragraph 41a is inserted:

'article 41a. "The repossessed items would lose by the postponement of the sale significantly in value, so they can with the consent of the tax debtor notwithstanding a contribution inhibition (§ 230 BAO) and also before the enforcement of the tax claim to be sold."

3. in section 90a 11 the following paragraph is added:

"(11) § 5 in the version of Federal Law Gazette I 14/2013, is no. 1 January 2014 into force."

Article 5

Change of financial criminal law

The financial criminal law, BGBl. No. 129/1958, amended by Federal Law Gazette I no. 112/2012, is amended as follows:

1 in § 58 para 1 and 3, 172 (1) and 185 para 5 takes the place of the phrase "Financial penalty authorities of first instance" the word "Financial law enforcement".

2. in paragraphs 58 paragraph 2, 59 para 1, 2 and 3, 60 par. 1, 61 paragraph 1, 80, 81, 82 par. 1 and 3, 83 para 2 and 3, 85 para 1 and 4, 87 par. 1 and 7, 88 par. 1 lit. a and c, paragraph 3 and 5, 90 para. 2, 95, 115, 116 para 1, 117 para 2, 118, 119, 120 para 1, 122 para 1, 123 para 1, 124 par. 1 and 2, 125 paragraph 2, 127 para 1, 135 para 1 lit. a, 137 lit. a, 139, 141 para 2, 143 para 1, 145 par. 1, 2 and 4, 147, 171 paragraph 2, 175 paragraph 2, 176 para 1, 177 para 1, 178, 180 para 2, 194, 207 para of 1 and 229 paragraph 2 replaces the phrase "Financial penalty authority of first instance" the word "Financial penalty authority".

3. Article 3 is amended as follows:

(a) the existing paragraph 3 receives the sales designation (1).

b) paragraph 2 is as follows:

"(2) where in this federal law courts is the speech, are including understanding the ordinary courts."

4. paragraph 4 section 2:

"(2) the punishment according to the law applicable at the time of the Act, except that the law applicable at the time of the decision of the Court of first instance or the financial penalty authority in its overall impact for the offenders would be cheaper."

5. in article 14, par. 3 is a comma after the phrase "a financial penalty authority" and after this the phrase "of the Federal Finance Court" and after the phrase "the financial penalty authority" a comma and added the phrase "the Federal Finance Court" after this.

6 section 30a is paragraph 5 as follows:

"(5) the determination of the tax boost is in connection with customs duties and taxes, which raise are not permitted by the Customs offices,."

7 § 31 para 4 lit. b is: "b) time, while for the offence against the offender criminal proceedings the public prosecutor's Office, Court, a financial penalty authority or the federal financial Court; runs"

8 § 33 shall be amended as follows:

(a) § 33 ABS. 3 lit. is a: "a) following the announcement of the decision with the administrative decision to be fixed charges were set too low or if this due to lack of knowledge of the tax authority of the occurrence of the tax claim upon the expiration of the statutory declaration (registration, notification period) not be fixed could," b) § 33 ABS. 3 lit. c is: "c) following the announcement of the decision with the tax credits, which are administrative decision to be set incorrectly or too high have been fixed" 9 in article 46, paragraph 1 lit. the expression "(§ 17 Abs. 4) is a first rate".

10. in section 54 paragraph 2 shall take place of the second sentence the phrase "Considered in accordance with section 110 StPO ensured."

11 § 57 par. 6 third sentence reads:

"A financial penalty authority with the performance of a procedural act is delinquent, the accused at this financial penalty authority can make the request addressed to the Ministry of finance, it may set a reasonable time limit the financial penalty authority for the performance of the procedural act."

12. the heading of the IInd main piece of article I, second section, second subsection is:

"II. main piece.

Authorities of the administrative financial criminal proceedings and organisational provisions to appeal."

13 paragraph 62:

'Section 62 (1) complaints shall decide the federal financial Court.

((2) the conduct of the hearing and the decision on the appeal is whether a Senate of the Federal Finance Court, a) if the complaint is against a knowledge or other order of a saying Senate, b) if the accused or a Nebenbeteiligter requested this in the appeal against a finding or appeal against an administrative decision in accordance with article 149, paragraph 4.

The complaint procedure before the hearing is whether the Senate Chairman.

(3) the decision on all other legal remedies is whether a judge of a Tribunal for financial criminal law with the federal financial Court as a judge."

14 section 63 is eliminated.

15 paragraph 64 para 3:

"(3) If two saying Senate jurisdiction to conduct the hearing and the decision in same claim criminal accept or decline, so the Senate has the procedure to continue, which was concerned with the thing first."

16. the headings are before section 65:

"B. Spruch Senate and Senate for financial criminal law with the Federal Finance Court.

1 saying Senate. "

17 paragraph 65 paragraph 2:

"(2) when financial referred to in paragraph 1 and Customs Office for carrying out organizational saying Senate procedures to set up is each."

18 § 66 ABS 2 is: "the slogan Senate consist of three members. A judge of the stand of service presides in the Senate saying, the other members are a financial officer of use Group A or A1 or financial staff of remuneration group a v1 as authority Member and a lay assessor."

19 paragraph 67:

"Are people who can be used as members of saying Senate, 67 (1) appointed by the Federal President; those financial criminal authorities are RMS to call, they are eligible for the Senate.

(2) the persons who are proposed pursuant to paragraph 1 to the order as a lay assessor can be found in the circle of members delegated by the legal professional organisations in the Senate for financial criminal law with the Federal Finance Court.

(3) the order referred to in paragraph 1 is valid for a period of six years. Re-appointment is permissible. The retiring as a result sequence of the term of Office of members of the Senate have to stay until the reannexation of the jobs in the Office."

20 § 68 is amended as follows:

(a) in paragraphs 1 and 2, respectively, the phrase "and the appeal Senate" is omitted.

b) para 6 is as follows:

"The Board of Directors of the financial penalty authority, where the saying Senate are established, to determine has (6) the composition of the saying's Senate and the business distribution."

21 paragraph 69:

"§ 69. The composition of the Senate and their business responsibilities are to publish on the website of the Federal Ministry of Finance (www.bmf.gv.at). They are also the insight in the financial penalty authority, in which the Senate is set up (section 65), hang up, or on the official notice board of the authority, in which the Senate is set up (section 65), to beat."

22. in article 70, paragraph 2, the phrase "and in the appellate divisions" accounts for as well as the phrase "and the independent financial Senate for the appeal Senate".

23 paragraph 71:

"§ 71. "The swearing in of members of the Senate of saying is by the Board of Directors of the financial penalty authority, in which the Senate is set up, after the swearing in provisions of the federal financial Court Act (BFGG), Federal Law Gazette I no. 14/2013, to undertake."

24 paragraph 71a together with the heading:

"2. Senate for financial criminal law with the Federal Finance Court.

section 71a. (1) in the case of the Federal Finance Court, Senate financial criminal law have to insist.

(2) the Senate for financial criminal law with the Federal Finance Court consist of four members. The judge of the Federal Finance Court causes a chaired from the district according to the provisions of the BFGG of appointed Chairman. The other members are a judge of the Federal Finance Court and two specialized magistrates. In case of no-show of expert Laienrichters, § 13 para 2 is BFGG to be applied mutatis mutandis.

(3) for the appointment of persons who can be used as specialized magistrates, section 67 is to apply mutatis mutandis. Appointment of other members depends on the provisions of the BFGG.

(4) for the allocation of the business to be issued by the Federal Finance Court of the Senate for financial criminal law, § 68 is to apply mutatis mutandis. The publication depends on the provisions of the BFGG.

(5) the expert the Senate for financial criminal law with the Federal Finance court magistrates are entitled to remuneration in accordance with section 70. The design is for the federal financial Court."

25. the introductory phrase of section 72, paragraph 1 is: "the institutions of the financial law enforcement and the Federal Finance Court have the performance of their duties to contain and to have its representation:" 26 article 74 is amended as follows:

a) par. 1 penultimate and last sentence read:


"The Chairman or at least two members of a saying Tribunal are rejected, so the Board of Directors of the financial penalty authority, where the saying Senate is furnished; decides the rejection be the Chairman or at least two members of a Tribunal for financial criminal law with the Federal Finance Court rejected, the President of the Federal Finance Court decides about the rejection. The decision level of rejection of the or order is to open the applicant no later than prior to the hearing."

b) paragraph 3 is as follows:

"(3) in all other cases the rejection is the latest before the beginning of official action by the accused or Nebenbeteiligte of partiality of the organ complained considered in the procedure of the financial penalty authority in its Board of Directors, to claim in the proceedings at the Federal Finance Court in its President. Discretion the President in the procedure of the financial penalty authority whose Board, in the procedure of the Federal Finance Court. Is rejected the Board of Directors of the financial penalty authority, decides the Federal Ministry of finance. The President of the Federal Finance Court is rejected, it shall decide BFGG appointed representative pursuant to article 5 paragraph 3."

27 paragraph 7 eliminates § 85.

28 section 87 is amended as follows:

a) paragraph 2 is deleted.

(b) in paragraph 5, the second movement is eliminated.

(c) section 6 is eliminated.

29 paragraph 6 deleted § 89.

30 paragraph 93 paragraph 7:

"(7) everyone who is affected by the search in his house right, is entitled to appeal to the Federal Finance Court both the arrangement and conducting the search."

31 § modifies 99 paragraph 6 as follows:

(a) in the fifth sentence the phrase "the Federal Finance Court" takes the place of the phrase "the financial penalty authority of second instance".

(b) in the last sentence, the word 'This' occurs in the place of the word "This".

32. Article 102 paragraph 4 first sentence of part of is:

"As far as anyone as a witness to testify is obliged, he has also documents, certificates, at the request of the financial penalty authority to submit the relevant posts of its business books and data in General readable form for inspection relating to determined facts;"

33. in article 130, paragraph 1 lit. the word "Member of the authority" occurs at the point of the phrase "Officials of the higher financial service".

34. in section 131, paragraph 2 the word "Member of the authority" takes the place of the phrase "Officials of the higher financial service".

35. in paragraph 134, the following sentence is added:

"After oral announcement of the decision, the head of the negotiating has to give instruction on the requirement of the registration of a complaint."

36. § 140 para 1 first sentence reads:

"The appeal has to specify whether against the knowledge an appeal is allowed or not and if so, bring them within what period, and which authority is."

37. in article 141 para. 3 the word "Complaint" takes the place of the word "Appeal".

38. paragraph 2 is § 142.

39. in the heading of the VII. main piece and whose number A, the word "Complaint" enters each at the point of the phrase "Ordinary appeal".

40. Article 150 is amended as follows:

a) paragraph 1 is as follows:

"(1) appeals in financial criminal proceedings is the appeal to the Federal Finance Court."

(b) paragraph 3 and 4 are:

"(3) the complaint is to bring the authority, which issued the contested knowledge (the decision) or whose Säumigkeit is claimed. It is installed as in time, if it is brought within the time limit for appeal at the Federal Finance Court. This shall apply mutatis mutandis to an appeal against the exercise of immediate financial penalty official command and coercive power; such a complaint may be inserted in the financial penalty authority in whose area the contested administrative act has been placed. The introduction of another Bureau applies unless not § 140 para 4 is applied, as in time, only if the complaint comes ahead of expiry of the appeal period, a competent authority or the federal financial Court.

(4) a recognition verbally announced that bringing a complaint is, however, within one week at the authority that has issued the to challenging knowledge, in writing or verbally to login to log. A pending complaint is to introduce within the period referred to in paragraph 2. A non or delayed pending appeal must be rejected, unless, she was introduced by a person authorised in accordance with article 151, paragraph 1, was neither present nor represented at the hearing."

41. Article 151 shall be amended as follows:

(a) the introductory phrase of article 151, paragraph 1 is: "for making an appeal against findings are entitled:".

b) paragraph 2 is as follows:

"(2) in time brought a complaint against findings took out suspensive effect, in cases of imprisonment imposed pursuant to § 142 paragraph 1 due to risk of flight."

42. paragraph 152:

"152. (1) a complaint against all other financial criminal pursuant decisions and the exercise of immediate financial penalty official command and coercive power is permitted, as far as is not an appeal declared inadmissible. Concerned against the procedure orders is not allowed; a separate complaint, as far as is not an appeal to be admissible, they can only be challenged with an appeal against the finding (decision) concluding the procedure. For making the complaint one is entitled to the contested decision has been rendered or the official representative claims, through the exercise of immediate financial penalty official command and coercive power in his rights to have been violated, and a decision of saying Senate or a saying Senate Chairman.

(2) according to para 1 a suspensive effect law fails to the complaint. The authority, whose ruling will be appealed, has to grant the suspensive effect however at the request of the complainant, if to cause irreparable damage would occur through the enforcement of the decision and not public considerations dictate the immediate enforcement. Against the refusal of the suspensory effect, a separate complaint is not allowed; When notices of saying Senate Chairman this decides on the application.

(3) a complaint concerning breach of the decision (late payment complaint) Article 130 paragraph 1 Z 3 B-VG is allowed only when using applications which foresees this federal law in the administrative financial criminal, period of six months has not been decided. The period runs from the day on which the application to the competent authority of the financial penalty is arrived. The Federal Finance Court has to apply the defaulting authority of financial penalty, to choose up to three months within a period on the application and to submit the notification or the relevant parts of the file to copy to the Federal Finance Court or to indicate why a breach of decision is not. The period may be extended once if the financial penalty authority the existence of reasons in the matter to prove, making impossible a timely adoption of the decision or the performance of the procedural act. The IRS penalty has become active within the set time limit, is the procedure goes beyond which late payment complaint set, otherwise the competence to decide on the not completed application to the Federal Finance Court."

43. section 153 is amended as follows:

(a) in the introductory phrase of paragraph 1, the phrase 'The complaint' occurs at the point of the phrase "The appeal".

(b) in paragraph 1 lit. a takes the place of the word "it" the word "they".

(c) in paragraph 2 the word "Complaints" takes the place of the word "Appeals".

(d) the following paragraph 4 is added:

"(4) (the delay complaint must include: a) the name of the authority, its ruling in the case requires;"

(b) the facts of the case;

(c) the specific name of the law to be violated in the complainant claims;

(d) a specific desire;

(e) the Glaubhaftmachung that the six-month period (section 152 subsection 3) expired."

44. the heading before section 156 is as follows:

' 2. appeal procedure. '

45. the paragraphs 156 to 160 are:

156. (1) the financial penalty authority "has a complaint which is tabled to reject by decision if the appeal is not allowed or does not timely brought against a her passed knowledge (a decision) or against the exercise of immediate financial penalty official command and coercive power or due to breach of the decision.

(2) If a complaint does not meet the requirements described in section 153, or if it has a defect of form, so the financial penalty authority to apply the deficiencies with the note the complainant has, that the complaint is considered a reasonable period to be determined at the same time after fruitless expiry of withdrawn.


(3) a cause for the rejection is not referred to in paragraph 1, or to the granting of an order referred to in paragraph 2 or any defect of form or content-related defects are fixed, so is the appeal to submit the Federal Finance Court, following a template report –. The template report has to contain at least an opinion on the contentious appeal facts and legal issues as well as any amendments of the financial penalty authority. Copies of the complaint of the official representative (§ 153 para 2) are § 122 accused persons and the referred to in to deliver the procedure of first drawn to.

(4) the federal financial Court has first to check that there is a reason to reject, or for an order for the remedy of defects not his by the financial penalty authority, and has to proceed if necessary even by analogy to paragraphs 1 and 2 with decision.

section 157. As far as special arrangements for the appeal proceedings, are the provisions applicable to the administrative financial criminal procedure apply by analogy. By the Federal Finance Court decision of determined restraint, order, and courage will penalties, as well as their collection and forcible transfers, § 287 shall apply mutatis mutandis to BAO. From conducting a hearing may be waived even then, if thats already annul contested knowledge due to the file location. The provision of § 131 is shall apply by analogy to, that the competent magistrates cast their votes in alphabetical order.

§ 158. The Federal Finance Court may request a financial penalty authority for assistance. Evidence which have been carried in the administrative procedure, must only be reviewed in appeal proceedings unless this is necessary to determine of the true facts.

section 159. The order of the official representative in accordance with article 124, paragraph 2 applies to the appeal procedure. The appointment of another official representative is necessary or appropriate or still no official representative has been appointed, the Board of Directors of the financial penalty authority on the occasion of the presentation of the complaint to the Federal Finance Court has appointed an official representative for the appeal proceedings.

160. (1) on appeals against findings is in previous oral hearing to decide a) in proceedings before the Senate, b) in any other appeal proceedings, or if this has the complainant in the complaint or if it considers necessary the Federal Finance Court, c) in proceedings against young people.

(2) complaints are not directed against findings, is about without deciding hearing."

46. the heading before section 161 is as follows:

"3. decisions on appeals."

47. § 161 shall be amended as follows:

a) paragraph 1 is as follows:

(1) that has Federal Finance Court, provided that the complaint pursuant to section 156 with decision to reject is basically to decide on the matter of self with knowledge. It is entitled, both in the quote, as well as with regard to the justification of the decision to put his vision to the point of that the financial penalty authority and to amend the contested knowledge (the decision) to pick up, to explain the contested administrative act unlawful or to reject the complaint as unfounded."

(b) in paragraph 2, the phrase "no complaint" occurs in place of the phrase "the financial penalty authority of second instance" the phrase "the Federal Finance Court" and to replace the phrase "no remedy".

(c) paragraph 3 and 4 are:

"(3) an amendment of the contested decision to the detriment of the accused or the first is allowed only if challenged by the official agent. Satisfy itself as to the Federal Finance Court on the occasion of the appeal that to the detriment of other accused or first, which brought no complaint, the law incorrectly applied, so it has to do this, as a complaint had been brought by these people.

(4) the federal financial Court can have also the annulment of the contested decision (decision) under a remittal of the case to the financial penalty authority decision, if it deems required extensive additions to the examination procedure; the IRS penalty is involved in proceeding on the right vision set forth in the referral back appeal decision. For the new administrative knowledge paragraph 2 and 3 shall apply mutatis mutandis."

(d) the following paragraph 5 is added:

"(5) late payment complaints are dismiss with knowledge if the delay not to a predominant fault of the IRS of penalty is due."

48. paragraph 162:

"§ 162 (1) findings of the Federal Finance Court have to be issued in the name of the Republic.

(2) the copy of a decision or decision has to include as applicable: a) the name of the judge; If a hearing has taken place, the name of Director of negotiation and the Secretary; decisions of a Tribunal the name of the Chairman of the Senate, the other members of the Senate and Ombudsman Office;

b) name and surname of the appellant; the name of his Defender (authorised representative);

(c) the designation of the contested ruling or of the other contested administrative act;

(d) the spell;

(e) the grounds;

(f) the request for payment;

(g) in proceedings before a Senate the signature of the Chairman; in other cases the signature of the Member of the Federal Finance Court giving the judgment of the appeal; Signature certification of the firm can be replaced, that the copy corresponds with the completion of the relevant piece of business and the business units has personally used in's signature;

h) the date of the oral delivery, or the date of the signing.

(3) the award shall contain the decision in the case and the decision on the costs or the annulment of the contested decision (decision) under a remittal of the case to the IRS penalty or the annulment of the decision because of lack of competence of the financial penalty authority, as well as the saying about the admissibility of an appeal to the administrative court. In addition the articles 138 and 139, as well as § 140 para 5 apply for the spell, the establishment and the payment accordingly. The possibility of making a complaint to the Constitutional Court, it is noted.

(4) copies of evidence must contain an instruction on the possibility of making a complaint to the Constitutional Court and ordinary or extraordinary revision of the administrative court. The Administrative Court has also noted: a) on the bringing of such periods to continue an appeal or revision;

(b) on the legal requirements of the introduction of such appeal or revision by an authorized lawyer (for complaints) or by a lawyer or accountants authorized (with revisions);

"(c) on which for such an appeal or revision to payable entry fees."

49. paragraph 163 paragraph 1:

(1) that is recognition of the Federal Finance Court in writing to be issued. Copies are the official representative of the appeal proceedings, also in the way of the IRS of penalty the accused person and the pursuant to § 122 to deliver the procedure of first drawn to."

50 § 164 is eliminated.

51. Section 165 is amended as follows:

(a) in paragraph 3 the phrase "Of the Federal Finance Court appeal decision" takes the place of the phrase "Appeal decision of appellate tribunal".

(b) in paragraph 4, the phrase "in the first instance" is omitted.

(c) paragraph 4 the following sentence is added: "If the federal financial Court issued the decision closing the proceedings, the request for recovery is within the time limit referred to in the first sentence in this to bring."

(d) paragraph 5 the following sentence is added: "Is the decision on the application for the Federal Finance Court, so has the suspensive effect with decision to recognize this."

52. Article 166 is amended as follows:

a) para 1 to 3 are:

"(1) the decision on the resumption of entitled to the financial penalty authority, has made the decision in the closed proceedings. The decision on the resumption is the federal financial court decision, if this has made the decision concluding the procedure.

(2) in all the recovery or issuing notification or decision is to say to what extent the procedure to resume. The more legal validity of the decision of the completed procedure is not affected by this decision or decision. However, the financial penalty authority having the recovery or the federal financial court having the recovery has the enforcement of the decision in a closed case to suspend if irreparable damage would occur through them and not public considerations dictate the immediate enforcement. An appeal or revision is not allowed against the decision of the recovery.


(3) through the resumption of the criminal case resigns, if about it already by the Federal Finance Court was denied, in the jurisdiction of the appeal proceedings, in all other cases at the stage of the examination procedure. Previous surveys and evidence that are not affected by the Wiederaufnahmsgründe, are not to repeat."

b) para 4 last sentence reads:

"A judgment in the case considered, is itself the reconstituted procedure by decision in proceedings before the federal financial Court set by decision is."

c) paragraph 6 is as follows:

"(6) the reopening of the case on request has been approved, so the decision in the resumed proceedings cannot be not less favourable than the decision of the previous procedure. The financial penalty authority or the federal financial Court on the occasion of the recovery that even one other suspect or Nebenbeteiligter would have been eligible to apply (§ 165 paragraph 3), satisfy itself so it has to proceed as an application for reopening of the case had been brought by these people."

53. paragraph 167 paragraph 2:

"(2) the application for restitutio must be made within a month period after cessation of the obstacle of the financial penalty authority or the Federal Finance Court, depending on whether the period when the financial penalty authority or the federal financial Court to perceive was or where the trial should take place. These are also called to the decision on the application. The Federal Finance Court decision. The deadline saying Senate was to perceive or if the proceedings before the saying Senate takes place, the Chairman of saying Senate decides the request for re-establishment."

54. paragraph 168 paragraph 3:

"(3) is reinstatement because of failure to observe a hearing requested and filed an appeal against the knowledge, so is the registration of the complaint only to respond, if the application for reinstatement has been rejected or dismissed."

55. paragraph 169:

"§ 169. The financial penalty authority, represented by the official agent, may raise against a decision of the Federal Finance Court revision in accordance with article 133 B-VG at the administrative court. This can be done affected the both in favour of and to the detriment of the decision. The revision period begins to run with the notification of the decision to the official Ombudsman."

56. Article 170 para 2 and 3 are:

"(2) the authority can make decisions of financial law enforcement in exercising the right of supervision for the reasons of section 289, paragraph 1 lit. pick up a to d BAO. Decisions of the saying Senate should not be deallocated in exercising the right of supervision.

(3) the authority, the Senates of the Federal Finance Court, or a judge of the Federal Finance Court can modify a judgment of them without prejudice to the powers resulting from paragraph 1 for the reasons of § 289 BAO or repeal, if it is challenged with revision at the administrative court or appeal at the Constitutional Court."

57. in article 177 paragraph 3 the phrase "the Federal Finance Court" takes the place of the phrase "the financial penalty authority of second instance".

58. paragraph 187:

"§ 187. (1) in consideration worthy circumstances may imposed sanctions wholly or partly see the Federal Ministry of finance searches of the penalised by the financial law enforcement or transform prison sentences into fines. Under the same conditions can be shared across application expired items and transport the previous owners free of charge or against payment of a money amount.

(2) the grace wise indulgence by the Federal Finance Court or the administrative court sentences only the Federal President on proposal of the Federal Government or of the Federal Minister for finance authorised by you is to (art. 65 para. 2 lit. c, article 67 para 1 B-VG). Finding grace wise forbearance are to introduce at the Federal Ministry of finance. Requests for incoming financial criminal authorities or the federal financial Court are to forward immediately to the Federal Ministry of finance. A mercy-wise indulgence pronounced by the Federal President is to tell the punished by the Federal Ministry of finance. This has also to communicate the punished if the clemency remains unsuccessful.

(3) a right to mercy wise indulgence does not exist."

59. in article 194d, paragraph 1 a comma and the word sequence is inserted after the word "Prosecuting" "the Federal Finance Court".

60. in article 196, para. 3, first sentence eliminates both the phrase "first instance".

61. in paragraph 199, the following paragraph 3 is inserted:

(3) Haftungsbeteiligte are in accordance with § 64 StPO. also persons who are liable for value dentures (§ 19)"

62. in article 200, paragraph 2 lit. a is replaced by the phrase "the Prosecutor" the phrase "the Prosecutor".

63. section 210 is amended as follows:

(a) in paragraph 1 "he" will be replaced "it" by the phrase "the Court of second instance" by the phrase "the Court", as well as the word.

b) para 4 is as follows:

"(4) the Court of appeal has set out in the appeal decision for whatever reason refuse jurisdiction to the prosecution of financial wrongdoing. This jurisdiction in the prosecution opposition is explicitly challenged, so it has also set out for whatever reason, it take them."

(c) in paragraph 5, the phrase "the Prosecutor" is replaced by the phrase "the public prosecutor's Office".

(d) in paragraph 7, the phrase "by the Court of second instance" is replaced by the phrase "by the Court of appeal".

64. in article 211, paragraph 1 "he" replaces the phrase "the Attorney" by the phrase "the public prosecutor's Office" and the word "they" the word.

65. the heading before section 213 is as follows:

"To the sections 229 and 268"

66. in the articles 213 paragraph 1 lit. b, 227 par. 1 and 228 is replaced the phrase "the Prosecutor" by the phrase "the Prosecutor".

67. Article 229 shall be amended as follows:

(a) the fourth sentence of paragraph 1 is eliminated.

(b) in paragraph 4, the phrase "to the Court of second instance" is replaced by the phrase "at the High Court".

68. in paragraph 238, the phrase "The Prosecutor" is replaced by the phrase "The public prosecutor's Office".

69. in paragraph 239, the phrase "the Prosecutor" is replaced by the phrase "the public prosecutor's Office".

70. paragraph 240 paragraph 2:

"(2) for the dispute between the referrer of the compensation and the federal rules of § are § 9 and 12 of the criminal compensation law 2005 (Web 2005), Federal Law Gazette I apply by analogy to no. 125/2004."

71. in article 242, paragraph 4, the phrase "to the Court of second instance" is replaced by the phrase "at the High Court".

72. paragraph 245:

"§ 245 (1) are the perpetrators or others in fact involved later discovered, but of financial wrongdoing recognized not guilty, so are those people who have suffered pecuniary disadvantages from the expiration (para. 3), to compensate the Federal Government for pecuniary disadvantages.

(2) Klagsberechtigt are the former owners of derelict objects and people, their lien or right of retention to the forfeited items have not been recognized.

"(3) for the dispute between the referrer of the compensation and the Federal Government are the articles 9 and 12 of the criminal compensation law 2005 (Web 2005), Federal Law Gazette I no. 125/2004, the meaning to apply."

73. § 246 is eliminated.

74 section 265 shall be amended as follows:

(a) 1 the following paragraph is added to s:


"(1s) the sections 30a para 5, 33 para 3 lit." a and c, 46 par. 1 lit. a, 54 paragraph 2, 199 para 3, 200 para 2 lit. a, 210 para 1, 4, 5 and 7, 211 para 1, 213 paragraph 1 lit. b, 227 par. 1, 228, 229 para 4, 238, 239, 240 2, 242 para 4 and 245, and the heading before section 213 in the version of Federal Law Gazette. I no. 14/2013 become with the announcement of the Federal law. I no. 14 / 2013 following day in force; at the same time, fourth sentence and section 246 override occur article 229, paragraph 1. The § § 3, 4 para of 2, 14 para of 3, 31 paragraph 4 lit. b, 57 paragraph 6, 58 para 1, 2 and 3, 59 para 1, 2 and 3, 60 par. of 1, 61 para 1, 62, 64 para of 3, 65 paragraph 2, 66 par. 2, 67, 68 para 1, 2 and 6, 69, 70 para. 2, 71, 71a, 72 para 1, 74 para 1 and 3, 80, 81, 82 par. 1 and 3, 83 para 2 and 3 , 85, paragraphs 1 and 4, 87 par. 1 and 7, 88 par. 1 lit. a and c, paragraph 3 and 5, 90 paragraph of 2, 93 paragraph 7, 95, 99 paragraph 6, 102 para 4, 115, 116 para 1, 117 para 2, 118, 119, 120 para 1, 122 para 1, 123 para 1, 124 par. 1 and 2, 125 paragraph 2, 127 para 1, 130 par. 1 lit. a, 131 paragraph 2 134, 135 para 1 lit. a, 137 lit. a, 139, 140 para 1, 141 para. 2 and 3, 143 para 1, 145 para 1, 2 and 4, 147, 150 para 1, 3 and 4, 151 para 1 and 2, 152, 153 para 1, 2 and 4, 156, 157, 158, 159, 160, 161, 162, 163 para 1, 165 paragraph 3, 4 and 5, 166 para 1, 2, 3, 4 and 6 , 167 para 2, 168 para 3, 169, 170 para. 2 and 3, 171 paragraph 2, 172 para 1, 175 para 2, 176 para 1, 177 par. 1 and 3, 178, 180 para 2, 185 para 5, 187, 194a, 194d 1, 196 para 3 and 207 para 1 as well as the headings before the §§ 62, 65, 71a, 156, 161, and the heading of the VII. main piece and whose number A each as amended by Federal Law Gazette I no. 14/2013 become with 1 January 2014 into force; at the same time the § contact § 63, 85 paragraph of 7, 87 ABS. 2, para 5 second sentence and paragraph of 6, 89 para 6, 142 para 2 and 164 out of power. Following applies: a) the pending appeal are to do para. 1 B-VG of the Federal Finance court complaints within the meaning of article 130 as financial criminal authority of second instance 31 December 2013 at the independent financial Senate and have already made requests to the Federal Finance Court. The issue even before announced 1 January 2014 appeal decisions has to be made but in the name of the independent financial Senate as a financial penalty authority of second instance after the procedure regulations to December 31, 2013. After 31 December 2013, effectively increasing riches of the independent financial Senate as IRS penalty second instance considered transactions of the Federal Finance Court.

(b) the iVm in accordance with section 71a (4) to be issued § 68 business distribution for the year 2014 can already before 1st January 2014 by the President of the Federal Finance Court with effectiveness to be provisionally adopted for the entry into force of a business distribution shall run according to the provisions of the organic law. She has to provide that appeals pending on 31 December 2013 at the independent financial Senate as a financial penalty authority of second instance if at all possible divisions are assigned to same persons as judges of the Federal Finance Court, Senate jurisdiction with same Chairman.

c) until 31 December 2013 made orders in accordance with section 67 in the front of the Federal Act Federal Law Gazette I apply no. 14 / 2013 amended is carried out as for the federal financial court until 31 December 2017.

(b) in paragraph 5 lit. b is the expression "of the Federal Ministry of law 1973, Federal Law Gazette No. 389" by the expression "of the Federal Ministry of law of 1986, Federal Law Gazette No. 76" replaced.

Article 6

Amending customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, amended by the Federal Law Gazette I no. 50/2012, is amended as follows:

1. the articles 85a are up to 85f with heading:

"To article 243 ZK"

§ 85a. The appeal procedure in the sense of article 243 ZK come within the scope of § 2 para 1 and 2 the following special rules apply.

§ 85 b (1) decisions taken by Customs authorities stands as an appeal of the first stage (article 243 paragraph 2 letter a ZK) to the appeal.

(2) paragraphs 284 to 286 BAO shall apply with the proviso that at the point he referred to BAO period of six months is a in article 284, paragraph 1 article 6 shorter deadline for the decision on a request in at most occurs para 2 ZK in legislation.

(3) the appeal against the decision of Customs is to introduce this; in a decision relating to the determination of import tax freedom in accordance with article 87, paragraph 1 subpara 1 lit. (b) is to make the complaint at the Customs office responsible for the determination of import tax freedom derogation.

§ 85c. The right to put forward an appeal against an administrative decision by input tax within the applicant outstanding appeal period also the joint recipient of goods who has taken over the goods of the applicant, to.

§ 85 d. The provisions of § 262 para 2 to 4 BAO are not applicable.

§ 85e. The proceedings before the federal financial Court forms the second tier appeal procedure (article 243 paragraph 2 letter b ZK). The persons referred to in article 38, paragraph 1 is entitled to representation in the proceedings before the federal financial Court.

Decisions in the sense of the customs legislation that are no decisions in the sense of the federal tax code, are also subject to the jurisdiction of the Federal Finance Court in the sense of article 130 paragraph 2 Z 1 B-VG.

Article 85f. The Customs authorities and the Federal Finance Court also then apply the article 2 par. 3 and the articles 85a-85e, if they not of § 2 para 1 and 2 are working within the framework of the scope."

2 1 the following paragraph is added to § in 120 t:

"(1T) the articles 85a up to 85f in the version of Federal Law Gazette. I no. 14/2013 with 1 January 2014 into force."

Fischer

Faymann