14. federal law, which adopts the federal law on the Bundesfinanzgericht and amends the Federal Taxation Regulation, the 2010 Taxation Office, the Financial Law, and the Customs Law Enforcement Act (Financial Administrative Law 2012 – FVwGG 2012)

The National Council has decided:

Article 1

Federal Law on the Bundesfinanzgericht (Federal Financial Court Law - BFGG)

Contents

1. Part
Organisation of the Federal Financial Court

1. Section
Jurisdiction, seat and composition of the Federal Financial Court

Jurisdiction of the Federal Financial Court

§ 1. (1) The Bundes für Finanz (Federal Financial Court – BFG) has decided on complaints under Art. 130. 1 Z 1 to 3 B-VG in cases relating to public charges (other than the administrative charges of the federal, Länder and municipalities) and of the law on criminal law, as well as in other matters laid down by law, as far as these matters are concerned directly by the federal authorities responsible for the tax or financial penalties.

(2) Federal tax authorities are exclusively:

(3) Other matters (paragraph 1) include public fund contributions or public entities which are not local authorities, to the extent that these contributions are to be collected by the federal authorities (Figure 2).

Seat

§ 2. (1) The Bundesfinanzgericht is based in Vienna.

(2) The Bundesfinanzgericht has offices in Zurich, Graz, Innsbruck, Klagenfurt, Linz and Salzburg.

Composition and appointment of judges

§ 3. (1) The Bundesfinanzgericht consists of:

(2) The refund of three proposals in accordance with Art. 134 (2) 3 B-VG is responsible for staffing (§ 10).

(3) The staff plan (the Bundesfinanzgesetz) is to determine how many posts for judges in the Federal Financial Court should be foreseen. Appointments have to be made on one of these assigned posts. In the distribution of business (§ 13), each judge and judge who or not has his or her services at the headquarters of the Federal Financial Court (§ 13) shall be responsible for determining the external office as their or his office. The office of the President or the President and the Vice-President or Vice-President is the seat of the Federal Financial Court.

Specialist Laien judges

§ 4. (1) Specialist spawning judges act in jurisprudence in accordance with Section 12. The Office of Professional Laiengerichts and the Specialist Laiengericht is an honorary Office; judicial cargoes have it or must comply with. The professional spawning judges are independent in the exercise of their duties; they have the full powers attached to the judge.

(2) The legal professions, except those of the notaries, lawyers and economic guardians, have to be dispatched for the seat (§ 2(1)) and each external office (§ 2(2)) to the duration of six years in the required number of specialist spawning judges or spawnings for the Senate (§ 12). Only persons who are entitled to

(3) In the event of an official withdrawal (Figure 8) replacement shipments are to be made. The Office of Professional Laien magistrates, which have been posted within the same six-year term, ends with its expiry. If an expert spawning court or an expert spawning took part in a Senate trial, in which evidence has also been added, its or its term of office for this procedure shall be extended until its execution to the Bundesfinanzgericht.

(4) Incompatibilities by type. 134 (2) 5 B-VG is also confronted with a posting as an expert spawning judge or expert spas. Not covered by the posting are notaries, lawyers and economic guardians, as well as persons punished by a financial offence or a court for a financial offence, as long as the punishment is not eradicated.

(5) Your posting as an expert spawning judge or expert spas can be ruled out:

(6) The expert Laien judges have praised before their first use as a co-chairperson or co-chairer at the seat of the Federal Financial Court before the President or the Vice-President or the Vice-President and at the External Points before the Head of the Office or the Head of the Office (§ 7): "I fluctuate in the legal order applicable in the Republic of Austria and put my full force in the service of the Republic. “

(7) The judges responsible for the seat are the President or the President, who are experts in charge of the external offices, immediately announced to the respective Head or Head of the External Unit (§ 7).

(8) An expert spawning court or an expert spawning court shall be deprived of his or her office if:

(9) The decommissioning according to paragraphs 8 Z 1 to 5 has to be decided by the staff (section 10).

(10) The President or the President have to decide on the withdrawal after paragraphs 8 Z 6 and 7.

2. Section
Institutions of the Federal Financial Court

President or President of the Federal Financial Court, Justice Administration

§ 5. (1) The President or the President of the Federal Financial Court, acting outside, supervises the entire staff and supervises the judicial operations of the Federal Financial Court, as far as these are not due to this federal law by other institutions. In particular, the President or the President shall also carry out the tasks and tasks of the internal revision (§ 78a of the Court of First Instance Act – GOG, RGBl. No 217/1896). The President or the President is also responsible for taking into account as uniform as possible jurisprudence in full respect of judicial independence.

(2) The President or the President will be assisted and represented by the Vice-President or Vice-President, Heads or Heads of the External Points and the Heads of the Chamber, in accordance with the division of justice matters to be adopted by her or her. In the event of these tasks, judges are bound by the instructions of the President or of the President, without prejudice to their judicial independence as judge or judge of the Federal Financial Court.

(3) If the President or the President is prevented, he or she will be represented by the Vice-President or vice-president, even if this or this is prevented, by judges appointed in their or all fields of activity, in accordance with the division of justice administrations. In the event of the prevention of the President or of the Vice-President or of the Vice-President or of the Vice-President, the division of business does not contain any representation scheme, is the oldest judge at the seat of the oldest judge or the oldest judge at the place of life and, in the event of their or their prevention, the judges nearest at the place of office each year. This also applies if the position of the President or of the President or of the Vice-President or of the Vice-President is not implemented.

(4) The President or the President and the Vice-President or Vice-President are also involved in jurisprudence alongside their judicial administration tasks. The extent of their activity in jurisprudence must be determined by the President or by the President in such a way as not to affect the perception of their judicial functions.

Management, Rules of Procedure

§ 6. (1) In order to support the proper management of the Federal Financial Court, the President or the President under whose responsibility a Presidential Office (§ 15), a Supervisory Office (section 16), an Evidenz Unit (§ 17) and, for the seat and for each external office, each set up a business office (§ 18).

(2) The management must be based on the principles of simplicity, rigour, usefulness and efficiency.

(3) The detailed rules on the management and business of the Federal Financial Court, as well as the expiry of the meetings of the General Assembly, the Business Distribution Committee, the Staff Regulations and the Disciplinary are to be found in the Rules of Procedure. The Rules of Procedure must be decided by the General Assembly on a proposal from the Business Distribution Committee. It is to be published by the President or by the President by attacking on the board and to provide electronic means.

(4) matters of the Federal Financial Court fall within the scope of the Act 1986 (BMG), BGBl. No 76) of the Federal Ministry of Finance. Staff and material must be provided by the Federal Minister or the Federal Minister for Finance. This also includes the provision of documentation and information systems, in particular for the control (section 16), the duplication (section 17) and the legal system (section 18).

Head of Foreign Office

§ 7. (1) The President or the President has to appoint the Head or Head of the Office for the period of six years from the circle of judges of the Federal Financial Court (§ 2(2)). The order must be approved by the judge or judge concerned. Before the order is to be heard. The Head or Head of the External Office can be convened by the President or by the President at any time from this management function for important service reasons.

(2) The Head or Head of the External Unit shall take the President or the President in accordance with Section 5(5). perform 1 tasks under the responsibility of the President or of the President. Without prejudice to the judicial independence of the Head or Head of the Office as judge or judge of the Federal Financial Court, he shall be subject to the instructions of the President or of the President in the exercise of the duties as Head or Head of the External Office.

(3) The Head or Head of the External Office will be assisted and represented by an Deputy or Deputy Deputy in its tasks, in accordance with their or its available. With regard to the appointment and withdrawal of Deputy Deputy or Deputy Head or Head, no. 1.

(4) If both the Head or Head of the External Office and the Deputy or Deputy, the oldest judge or the oldest judge of the external office at the age of life and, in the event of his prevention, the judges who are near to years of age or the judges who are near to life. This also applies if the place of the head or head of the external office is unfilled.

General Assembly

§ 8. (1) The judges of the Federal Financial Court (§ 3(1)) together form the General Assembly.

(2) The General Assembly will be responsible for:

(3) The President or the President calls on the General Assembly to attend their meetings and chair them. Consultations and votes in the General Assembly are not public. A plenary session has to take place within a three-month period when at least one third of the members (Figure 1) requested; Members are rounded up.

(4) Any judge and judge is entitled to submit applications at the plenary session. The other judges are free to submit counter applications or amendments to these applications. All applications must be justified.

(5) The or the President determines the order in which the applications are voted and the order of the vote.

(6) Unless otherwise provided in this federal law, a decision of the General Assembly requires the presence of at least half of judges and a simple majority of votes cast. A abstention is inadmissible. The votes cast by the chairman or the same.

(7) A protocol is to be held on the advice and vote of the General Assembly.

(8) Members of the General Assembly (Figure 1) can also make decisions and elections in writing without meeting. In such a vote, the majority required for a decision-making or choice is calculated according to the total number of all voting members. A meeting of the General Assembly is to be held if it requires at least one third of the members; Members are rounded up.

(9) In order to prepare decision-making, meetings of the Chambers (§ 11) and the Services (§ 3(2)) can be held. 3) appointed judges. The Presidency shall chair, as regards the seat (§ 2 (1), the President or the President, with regard to the external offices (§ 2(2)), the Head or Head of the External Office and as regards the Chambers (§ 11) or the Head of the Chamber. the provisions of the paragraph. 3 to 8 are to be applied in a meaningful manner.

(10) The judges are not bound by any instructions in the performance of their duties under sections 8 to 10.

Business Distribution Committee

§ 9. (1) The Business Distribution Committee is responsible for the decision-making of business distribution, the preparation of the decision-making of the Rules of Procedure and the Activity Report in the General Assembly, as well as the preparation of other items of the agenda, in particular the preparation of elections by the General Assembly (§ 8). 2 Z 3 to 5). The Business Distribution Committee is also responsible for providing advice on the results of the Supervisory Authority's control body, which will be gathered in a timely manner before the decision-making process of distribution.

(2) The Business Distribution Committee is to be heard by the President or by the President in matters relating to the administration of justice, which are being carried out by the division of business (§ 13) and the Rules of Procedure (§ 6(3)).

(3) The Business Distribution Committee consists of the President or the President, the Vice-President or the Vice-President, as well as another 13 members elected by the General Assembly (election members).

(4) The members and alternate members of the Business Distribution Committee are to be elected for six years using § 39 to § 46 RStDG. Restitutions are permitted.

(5) For the members of the Business Distribution Committee, the Rules of Procedure provide for the necessary number of alternate members.

(6) The elected members and members of the Committee remain in office until the appointment of the new members. Your membership can only be prematurely terminated for important reasons of service by decision of the General Assembly, which requires a majority of two-thirds of votes cast. In case of early termination of membership, a re-election must be made; up to that date, the newly-class replacement member will replace the member who has been removed.

(7) The meetings are held by the President or by the President, in the event of their or his representative's prevention (§ 5(1)). 3) to convene and guide the agenda. The committee procedure applies to the provisions of § 8(2). 3 to 8 sense. The protocol on the meetings is accessible to all judges (§ 3(1)).

(8) Each judge and judge (§ 3, paragraph). 1) is entitled to submit applications to the Business Distribution Committee. The other judges are free to submit counter applications or amendments to these applications. All applications must be justified. The Business Distribution Committee may decide to consult other judges at meetings.

(9) The Business Distribution Committee may decide to take a single court or Senate to take a court or sensing case to it if the individual judge or the individual judge or Senate is prevented, or because of the scale of their or his duties at their execution within a reasonable period of time.

Human Resources

§ 10. (1) The personnel concerned are the tasks referred to in this law and the tasks referred to in the RStDG, unless the BFGG determines otherwise.

(2) The staff is composed of the President or the President, the Vice-President or the Vice-President, as well as five members elected by the General Assembly from their middle to the duration of six years (election members). Restitutions are permitted. For election members, 15 replacement members must be elected by the General Assembly from its middle. In addition, as regards the composition of the election and management of the staff, the provisions of the Act of Justice and Publicanwalt – RStDG, BGBl apply. No 305/1961, via the staff.

(3) The Staff Board is responsible for the election of the Presidents of the Senate for six years, on the proposal of the President or of the President, and for their withdrawal for important service reasons. The choice must be accepted by the judge or judge concerned.

(4) The staff can decide to consult other judges at meetings.

Chambers

§ 11. (1) The General Assembly has to set up chambers and to assign them to these judges, in particular by professional salaries (business areas).

(2) The President or the President has to appoint, from the circle of judges of the Federal Financial Court (§ 3(1)) after consultation of the Staffenates Board Chair for six years. The order must be approved by the judge or judge concerned. The Chairperson of the Board may be convened by the President or President at any time for important service reasons. § 7(2). 3 is to be applied in a meaningful way.

(3) The or the chairperson of the Chamber is headed by the Chamber. In addition, the Chairpersons of Chambers of Professionals have an impact on the drafting of the decisions to be published (§ 22). Without prejudice to the independence of the judges or judges of the Federal Financial Court, they are subject to the instructions of the President or of the President in the exercise of the tasks as a Chairperson of the Chamber. The President or the President have to ensure regular technical exchange of views between the Board presidents. A chairperson of a chamber or a chairperson can also chair several chambers.

(4) The chambers can hold meetings from judges assigned to them to prepare for decision-making (§ 8(9)).

Mr.

§ 12. (1) The Bundesfinanzgericht decides by single judges and senators.

(2) The Senate is composed of two judges (§ 3(1)), with a judge or judge from the circle of the Presidents of the Senate (paragraph 3), as well as two professional spawning judges or spas (section 4).

(3) The Chairpersons of the Senate are elected by the Staff Regulations (§ 10. 3). The distribution of business has to determine who represents a Senate President. A Chairman of the Senate can also chair several senators. President or President or Vice-President are Vice-President of the Senate.

(4) In the distribution of business (section 13), the entrustment of the Senate President and the judicial co-chairperson with the further function of a single judge or a single judge to take into account their activities in the case-law of the Senate procedure.

(5) The distribution of the business must be determined by which judge or judge is rapporteur or rapporteur in the Senate, and in case the President of the Senate is therefore also rapporteur or rapporteur, the second member of the Board of Appeal. The distribution of business also has to determine who has to decide as a single court or a single judge when the sensing authority is removed.

(6) In matters that are directly concerned by the federal authorities, the distribution of the business must be based on the fact that a professional spawning court or a professional spawning court must be dismissed from a legal professional representation of self-employed professions and from a legal professional representative of our professions. In matters which are directly concerned by the federal financial criminal authorities, the occupation of qualified spawning judges or spawning judges is governed by the law on the criminal law.

(7) Specialist Laien judges are entitled

3. Section
Business distribution

Business distribution

§ 13. (1) The shops to be purchased by the Bundesfinanzgericht are distributed by the Commercial Distribution Committee (§ 9) to the individual judges and the Senate for each calendar year in advance.

(2) Before the end of a calendar year, the Business Distribution Committee has to decide on a commercial distribution and a distribution overview for the next calendar year; for financial offences, the period of validity of the commercial distribution in the financial criminal law will be determined. As a result, assemblies of judges assigned to the Chambers and the Services can be held (§ 8(9)). These assemblies can make proposals for the distribution of businesses to be decided. If two or more chambers are set up exclusively for a service, the assembly of judges assigned to this service has to make a joint proposal for these chambers. If the Business Distribution Committee is departing from these proposals or there are different proposals, it has made its decision in the minutes of the meeting (§ 9(2)). 7) for reasons.

(3) The distribution of business must be determined:

(4) The President or the President has draft distribution for the next calendar year from 2 November to 25th to read on November (introduction period). Every judge and judge of the Federal Financial Court is entitled to object to the draft during the period of access. The objections must include a statement of reasons and an amendment request. The Business Distribution Committee has to advise on expenditure before the distribution decision. There is no need to take a decision on the charges. In so far as the distribution decision differs from the draft or does not take account of expenditure, it must be justified. The reasons are as soon as possible after the decision-making process, but at least during the period from 2 to including 15. to be ready for access.

(5) Distribution of shops after paragraph 3 Z 6 has to be done in such a way as to achieve the maximum uniform utilisation of all individual judges and Senate of the Federal Financial Court. In order to allow for a uniform decision-making practice, as far as this is appropriate, cases should be grouped according to technical guidelines.

(6) In the distribution of business, account must be taken of the perception of representation tasks or tasks of justice administration.

(7) The distribution of business has ensured the legal care of the parties.

(8) In which cases a judge or judge, or a professional spawning court, or a professional spawning court for the purpose of the exercise of his or her duties, the tax rules and the law on the financial criminal offence are laid down. The same applies to the rejection.

(9) Due to changes in the level of staff, due to overburden or to a low level of employment of individual judges or senators, or for other important reasons, the distribution of business from the Business Distribution Committee can also be modified in advance during a calendar year.

(10) Includes the necessary changes to the distribution of business within the meaning of the paragraph. 8 not within six weeks, the President or the President shall make these changes by issuing a provisional division of business. In this case, the President or the President immediately convened the Business Distribution Committee to decide on the final distribution of business at a meeting which will take place no later than four weeks after the adoption of the provisional division of business. The decision on the final distribution of business will not force the provisional distribution of business.

(11) If, until the end of the calendar year, the division of business has not been decided, the current division of business will continue until the decision on a new division of business.

(12) The distribution of the business is to be interpreted by the President or by the President for a general understanding of the seat (§ 2(1)) and at all external offices (§ 2(2)) and provided electronically in an appropriate manner.

(13) The seat and offices are considered to be services in the meaning of the § 13 of the Volksgruppe Law (VoGrG), BGBl. No. 396/1976.

(14) The distribution overview is to be split after the ascending numbering of court departments (§ 14). They must be shown:

(15) The business distribution overview is to be published by the President or by the President by attacking on the office board and by electronic means.

Court departments

§ 14. For each single court and every single judge and Senate, a judicial department is to be opened. For the President or the President, the Vice-President or the Vice-Presidents, their approval is to open judicial departments. The division of business of the Federal Financial Court has also included rules for the representation of the individual judicial departments, with a sufficient number of representatives for the Head or Head of the Court's Department and the order in which the representatives have joined.

4. Section
Management of the shops of the Federal Financial Court

Presidential Office

§ 15. (1) The Presidial Office has supported the President or the President and the Vice-President or the Vice-Presidents as well as the Heads of the External Points in the management of their § 5 tasks.

(2) The Head or Head of the Presidential Office shall be responsible for organising and monitoring the activities of the Presidential Office, in accordance with the requirements of the President or of the President.

Control body

§ 16. (1) The control body has to provide the basis for finding out the objectives of the Federal Financial Court. This will ensure compliance with the principles of simplicity, rigour, usefulness and efficiency.

(2) The Head or Head of the Control Unit shall be responsible for the organisation and monitoring of the activities of the Supervisory Board, in accordance with the requirements of the President or of the President.

(3) The President or the President have to set up a supervisory body under their or his responsibility. The control body supports the institutions of the Federal Financial Court, in full respect of judicial independence in its decisions, in particular by examining the capacity utilisation and efficiency and the functioning of the internal operation of the Federal Financial Court as well as its building and organisational conditions in the form of an accompanying control, by identifying deviations from the state of predictability and analysing its causes. In repayment of recommendations and proposals, it is important to ensure that there is no evidence of influence in the area reserved for jurisprudence in judicial proceedings.

Evidence Centre

§ 17. (1) The Evidenzstelle has to document all the findings and decisions of the Federal Financial Court in a clear way, thereby enabling a uniform decision-making practice in full respect of the independence of judges.

(2) The Head or Head of the Evidency Unit shall be responsible for the organisation and monitoring of the activities of the Evidency Unit, in accordance with the requirements of the President or the President.

Business offices

§ 18. (1) The business offices are entrusted with the provision of the office business of the Federal Financial Court and are appointed to support the judges of the Federal Financial Court. On the seat and at each external office, a business office is established, a sub-division is allowed.

(2) Each business office is headed by a first-hand or a front-runner. According to the instructions of the President or of the President and the Head of the External Office, the chief or Head of the External Office will also be responsible for guiding the entire service in the office and supporting the President or the Head of the Office.

(3) To what extent officials of the business office are to be used as an editor or editor or to prepare decisions, the Rules of Procedure shall be determined.

(4) The provisions on the proper management of the external office under the responsibility of the Head or Head of the Rules of Procedure must be made.

5. Section
Control and reporting

Control

§ 19. In order to ensure the proper, economical, economical and efficient management of the tasks of the Federal Financial Court, the Control Centre (§ 16) and the Business Distribution Committee (§ 9) are appointed.

Report

§ 20. (1) The judges of the Bundesfinanzgerichts (Federal Finance Courts) have to report to the President or the President, by issuing the appropriate statutory booking (end-end-endment) on the number of cases they have done, in accordance with procedural categories, and the nature of the executions in these cases (end-of-the-life registration) and all pending cases (business registration).

(2) On a case-by-case basis, the judges of the President or of the President have to report separately on justified requests.

Activity report

§ 21. (1) For each calendar year, the Bundesfinanzgericht has to prepare a report on its activities and experiences.

(2) The President or the President has to submit a draft activity report to the Business Distribution Committee to present this draft of the General Assembly for decision-making.

(3) The activity report decided by the General Assembly is to be presented by the President or by the President of the Federal Minister or the Federal Minister for Finance. On the occasion of the presentation of the Activity Report, the President or the President will also report on human and material needs.

(4) The Activity Report (§ 21(3) second sentence) is to be transmitted by the President or by the President at the same time with the Federal Minister or the Federal Minister for Finance of each judge and judge.

6. Section
Explanation and publication of decisions

Explanation

§ 22. (1) The on-going phasing-out is subject to the Evidence Centre (§ 17).

(2) The judges of the Bundesfinanzgericht will have an impact on the groundwork. In particular, using the electronic tools available for this purpose, you have to prepare their decisions in such a way that the take-up of an anonymous copying into the electronic decision-making documentation is possible without subsequent processing, and the decisions for the electronic decision-making documentation may be accompanied by editorial references. The chairpersons of the Chamber and, where appropriate, other judges will also support the head or head of the Evidenzstelle der Eviden.

(3) Without prejudice to their judicial independence, judges shall be subject to the duties of phasing out (paragraph 2), except those referred to in Section 23(2). 4, the instructions of the President or the President.

(4) Implementing rules must be made in the Rules of Procedure.

Publication of decisions

§ 23. (1) The Federal Minister or the Federal Minister for Finance has made the findings and decisions of the Federal Financial Court (full text, where applicable, legal rates) available to the public free of charge.

(2) In the publication, personal data must only be made to the extent inaccurate by the legitimate interests of the parties in the confidentiality of these data (such as the circumstances of private and family life, tax secrecy), without compromising the comprehensibility of the decision.

(3) There is no publication if, on a case-by-case basis, significant interests of the parties or essential public interests. The publication of formal decisions cannot be made.

(4) The exclusion of publication is to be held by the body which has taken the decision. This has to define the personal data to be disclosed to the public; the definition may be transferred to a member in whole or in part.

(5) Implementing rules must be made in the Rules of Procedure.

(6) The Federal Minister or the Federal Minister for Finance is empowered to lay down detailed provisions with regard to technical standards of decision-making documentation by regulation.

2. Part
Procedure and enforcement

Procedures

§ 24. (1) The proceedings before the Federal Financial Court are in the BAO, in the Customs Law Enforcement Act (CustomsR-DG), BGBl. No. 659/1994, and in the Financial Criminal Law (FinStrG), BGBl. No. 129/1958.

(2) The electronic forms to be used by judges in the proceedings shall be governed by the Rules of Procedure.

(3) Those who have to prepare the preparation of the decision in the Senate procedure must be governed by the Rules of Procedure.

(4) The findings are to be declared and justified on behalf of the Republic.

(5) In accordance with existing technical and organisational conditions, the files must be submitted in electronic form.

(6) Articles 1 to 14 of the GOG are to be applied in a meaningful manner.

Enforcement

§ 25. (1) If the Bundesfinanzgericht has received a complaint, the administrative authorities are obliged to immediately establish the legal status of the Bundesfinanzgericht in this case with the legal means to which they are entitled.

(2) In so far as this is not regulated in the BAO, in the CustomsR-DR or in the FinStrG, the Bundesfinanzgericht has to decide which authority or financial criminal authority has to enforce the decision.

3. Part
Final provisions

Referrals

§ 26. Where reference is made to provisions of other federal laws, these must be applied in their respective version.

Entry into force

§ 27. § 1 enters into force on 1 January 2014. At the same time, the Federal Law on the Independent Finances (UFS Act - UFSG), BGBl. I No 97/2002, as last amended by the Federal Law BGBl. I No 51/2012, is in force.

Transitional provisions

§ 28. (1) The Federal Minister or the Federal Minister for Finance has the organisational and personnel measures necessary for the immediate commencement of the activities of the Federal Financial Court in accordance with Art. 151(2). 51 B-VG already to take this federal law from the end of the day of the customer.

(2) The President or the President shall: to prepare a draft Rules of Procedure and a business distribution. The election and replacement members of the first business distribution committee are as follows: June 2013 by the Bundesfinanzgericht at the time of the election. January 2014 according to Art. 151(2). 51 Z 3 and Z 4 B-VG to choose judges (§ 9, paragraphs 3 and 4). The Business Distribution Committee has as far as possible until 30. to decide on the first distribution of business for the period from 1 January 2014. For this first distribution, § 13(1). 4 with a sense of mind that as a period of access of 1. to 30. It will be decided on September 2013. The plenary session of the Bundesfinanzgericht, held on 1 January 2014 in accordance with Art. 151(2). 51 Z 3 and Z 4 B-VG judges as judges as possible up to 30. The Rules of Procedure (§ 8, p. 2 Z 2) to decide and to select members and substitute members of the first staff (§ 8(2)). 2 Z 4), the first Senate, acting as a Civil Court for the judges of the Federal Financial Court (§ 8(2)). 2 Z 5) and the first Senate, acting as a disciplinary court for the judges of the Federal Administrative Court (§ 8(2)). 2 Z 6). The staffing has as far as possible until 31. to make the election of the Presidents of the Senate (§ 10(3)).

(3) The independent financial institution has no longer to produce an activity report for 2013.

(4) In the case of independent financial statements, December 2013 in the area of taxation and aid as well as customs (§ 1(2)). 2 UFSG) pending cases, as far as § 270(2). 3 BAO has been appointed a speaker or a speaker, first of all of whom are referred to as a single judge or rapporteur or rapporteur in the Senate, if they have been transferred to a judge or judge.

First replacement of the Federal Financial Court

§ 29. (1) Members of the independent financial enrolment can no later than 31. In writing, in the course of service at the Federal Minister for Finance or at the Federal Minister for Finance, request the appointment as judge or judge of the Federal Financial Court. What is more. 151(2). 51 Z 3 and 4 B-VG, in addition to setting up judicial posts, will be required by the President or by the President of the Federal Financial Court. The tender is to be published on the website "Karriere Public Service" set up by the Federal Chancellery and in addition to the "Official Journal of Vienna". § 7(2). 3 of the tender law 1989 (exG), BGBl. No 85. Applications must be submitted to the Federal Minister for Finance within two weeks.

(2) The judges of the Federal Financial Court are effective from 1. January 2014 judges who, according to Art. 151(2). 51 Z 4 B-VG should be transferred to a federal financial court plan office, which is to be transferred to the 1st. § 11(1). 2nd sentence UFSG corresponds to the Service of the Member of the Independent Financial Board.

(3) Dispatches according to § 263 ff BAO as amended before the Federal Law BGBl. I No 14/2013, shall be deemed to be the federal financial court pursuant to Section 4(4). 2 to 31. December 2016.

Background

§ 30. The Federal Law is implemented by the Federal Minister or the Federal Minister for Finance.

Article 2

Change of the Federal Tax Code

The Federal Tax Code, BGBl. No 194/1961, last amended by the Federal Law, BGBl. I No. 112/2012, as follows:

1. The following § 2a will be inserted:

"§ 2a. The provisions of this federal law apply in accordance with the procedure before the administrative courts, in so far as they are subject to the proceedings of the competent authority. In such proceedings, the Administrative Court Law (VwGVG) is not applicable. “

2. In § 3(2). 2 b) replaces the word "Recall interest rates" the word "Competitive interest rates".

3. § 4(2). 2 b.

4. § 10.

5. In § 15 paragraphs. 1 "first instance".

6. In § 43, the word sequence "and in the commercial tax".

7. In § 52, the word sequence is due "and the Federal Law on Independent Finances - UFSG".

8. § 76 is amended as follows:

(a) In paragraph 1, the first part of the act shall be: "Condition authorities" the words “and administrative courts” inserted.

(b) (1) is:

c) In paragraph 2, the following sentence is added:

"This does not apply in the cases referred to in paragraph 1(a). “

9. § 78. 1 is:

“(1) Party in the tax procedure is the taxable person (§ 77), in the proceedings of a complaint (the complainant), a complaint procedure (sections 257 to 259) or, without the complainant, a request for a complaint (section 264). “

10. In § 83. 4 replaces the word "family members" the words "Subsidiaries (§ 25)".

11. The following § 85a is inserted after § 85a:

"§ 85a. The tax authorities are obliged to decide on transfers (§ 85) of the parties without unnecessary delay. “

12. The following § 93a is inserted after § 93:

"§ 93a. The provisions applicable to decision-making (in particular the § 198. 2, 200 paragraphs. 2, 210, 295, 295a, 303), unless otherwise ordered, are used in accordance with the findings and decisions of the administrative courts and in the case itself, decisions of the administrative court. Measures in accordance with § 200. 2, 294, 295, 295a and 303 are also subject to the tax authority if they concern such findings, decisions or decisions. “

13. § 103. 2 after the word "Condition authorities" the words "and administrative courts" inserted.

14. In § 104, the first sentence "first instance".

15. § 118 is amended as follows:

(a) The headings are:

"e.g. information decision, research confirmation

Information decision"

(b) In paragraph 9, replaces the word sequence "Revocal Decision (§ 276 (1)), with appeal decision (§ 289(2))" the words "Complainant decision (§ 262), with decision (§ 278), with knowledge (§ 279)".

16. § 120 is amended as follows:

(a) The heading before § 120 is:

"2. gift notification and other reporting obligations"

(b) In paragraph 2, the parenthes print "(a permanent establishment)".

(c) In paragraph 3, the word sequence is "first instance".

17. In § 122, paragraph 1, the word sequence shall be "first instance".

18. § 148. 3 Lithuania. c is:

19. § 158. 4a first sentence is:

"The Federal Ministry of the Interior is obliged to send the Federal Ministry of Finance in an appropriate electronic form from the Central Register once the identity data and the data concerning the accommodation of all the registered in the Federal Area, and then to submit the changes to this data on a periodic basis. “

20. § 160. 1 is:

“(1) Registrations in the land register, which are based on legal transactions over the acquisition of land, with the exception of notes and registrations pursuant to § 13, 15 and 16 of the property sharing law, may only be made if there is a certificate from the financial office that registration with respect to the basic acquisition tax, the establishment tax, and the inheritance and gift tax are not in contradiction with any concerns. Such registrations may also be made if a declaration is made in accordance with § 12 of the Basic Income Tax Act 1987, § 3(2). 4 of the Act of the Foundation or § 23a. 6 of the Law on inheritance and gift tax in 1955. “

21. In § 171, paragraph 1, c, replaces the words "Art or technical business secrets" the words "Art, operating or business secrets".

22. In § 182(2), replaces the following: ‘Art or Technical Works secrets’ the words "Art, operating or business secrets".

23. The § 187 and 189.

24. In § 188, paragraph 1, "to the incomes" the words "The same type" inserted.

25. In § 190, paragraph 1, the place of Zitration "sections 185 to 189" the use "sections 185 to 188".

26. § 191 is amended as follows:

(a) In paragraph 1, b and Lithuania. d.

(b) Paragraph 3:

"(3) Single Declaration Decisions (§ 186) act against all involved in the findings. Statements (§ 188) act against all those who are counted or not counted in the fall of the decision. “

27. In § 200, the following paragraph will apply. 5:

"(5) The adoption under paragraph. 2 final or final declarations shall be made by the tax authority responsible for the adoption of the preliminary decision, or before the transfer of responsibility as a result of a complaint or a sufficiency (§ 284(3)). If the jurisdiction in this respect has been transferred to another tax authority, the adoption of the final or final decision of the last tax authority. “

28. § 201 is amended as follows:

(a) In paragraph 2, "§ 303. 4" the use "§ 303. 1".

(b) In paragraph 3 Z 2, "sections 303 to 304" the use "Articles 303 and 304".

29. § 205 is amended as follows:

(a) The following heading will be inserted before § 205:

"Lithuania"

(b) Paragraph 6 is:

"(6) At the request of the taxable person, recovery interest rates must be reduced or not fixed,

30. § 205a and heading:

"Competitive interest rates

§ 205a. (1) To the extent that a tax liability already paid, the amount of which is directly or indirectly dependent on the execution of a complaint, shall be reduced at the request of the taxable interest for the period of discharging up to the date of publication of the deduction decision or to set out findings (serious interest rates).

(2) The application (paragraph 1) has to be included:

(3) Interest rates are to be fixed only in so far as a decision is contested in respect of points in which it is departing from the charge or contested a decision which is not based on an argument.

(4) The interest rates per year are 2% above the base rate. Interests that do not reach the amount of 50 euros are not fixed. “

31. § 206 is amended as follows:

(a) The following heading will be inserted before § 206:

"Recommendation of levies"

(b) The previous text of the § 206 receives the title of sale "(1)".

(c) In paragraph 1 (b) "Payments claim" the words "against the debtor" inserted.

(d) the following paragraph. 2 is added:

"(2) By the distance (abs. 1), the tax claim (§ 4) does not lapse. The removal does not affect the power to claim personal liability in this respect against prisoners. “

32. § 209a is amended as follows:

(a) In paragraph 1, "Decision on call" the words "Complainant pre-decision or in a knowledge".

(b) In paragraph 2, "Revocation" each word "Complainants".

c) the following paragraph. 5 is added:

"(5) To the extent that the limitation of a levy in a knowledge (§ 279) would not conflict with the determination of charges in the decision of the tax authority which replaces the decision taken pursuant to § 278 or § 300 if it was announced within one year of the repealed decision or within the deadline of § 300. 1 lit. b. “

33. § 209b.

34. § 212 is amended as follows:

(a) In paragraph 2, last sentence, the word sequence shall be "at the request of the taxable person".

(b) Paragraph 4:

"(4) The rules applicable to requests for payment facilitation are to be applied in a meaningful manner to complaints against the expulsion of such requests and applications relating to such complaints. “

35. In § 212a, paragraphs 1 to 5:

"(1) The collection of a levy, which is directly or indirectly dependent on the execution of a complaint, is to be suspended by the taxable authority at the request of the taxable person, as a request for recovery directly or indirectly from a decision derogating from a claim, or due to a decision which is not based on a claim, but at the maximum of the amount of the reduction in the amount of the tax due to the receipt of a complaint. This is deemed to be deemed appropriate if, with a complaint, the use of a levy is challenged.

(2) The suspension of the surcharge is not to be allowed,

(3) Requests for suspension of the surcharge may be made until the decision on the complaints (Figure 1) is taken. You have the presentation of the investigation of the . 1 for the suspension to be included. If the amount of levies determined by the taxable person is equal to the amount of the tax. 1 does not materialise, so this is not countered to the extent requested.

(4) The rules applicable to requests for suspension of the surcharge are to be applied in a meaningful manner to complaints about the expulsion of such applications and applications concerning such complaints (§ 264).

(5) The effect of a suspension of the surcharge is a postponement of payment. This ends with the expiry of the suspension or withdrawal (§ 294). The expiry of the suspension is due to a (one) complaint (Figure 1)

36. In § 213, paragraph 3, the first sentence is deleted.

37. In § 217, 8. “at the request of the taxable person”.

38. In § 225(2). 1 second sentence enters the place of citrusisation "§ 290(2). 2" the use "§ 281. 2).

39. In § 227, paragraph 4, p. “Education” and is added to:

"or the taxable person on electronic means (§ 98(2)) was informed that bookings are made on the tax account;"

40. In § 228, the point is due to the word “Education” and is added to:

"or the taxable person on electronic means (§ 98(2)) was informed that bookings are made on the tax account. “

41. § 229 first sentence replaces the word "Fortified" the words "Electronic or paper form".

42. § 238. 3 Lithuania. c is:

43. The heading"1. Appeal") before § 243. The following provisions will apply to the body of the Articles 243 to 292:

"1. Complaints about administrative courts

§ 243. Appeals (missal complaints) are allowed to the administrative courts, unless otherwise determined by tax rules.

§ 244. A deterrent appeal is not allowed against only the procedure. These can only be challenged in the case of the appeal against which the matter is finally challenged.

2. Statement of the complaint

§ 245. (1) The complaint period is one month. If a decision is made that there will still be a statement of reasons to decide, the time limit will not be taken before the notification of the lack of reasons or the notice that the announcement is to be regarded as inexhaustible. This is deemed appropriate when a decision refers to a report (§ 150).

(2) A request for a notification of a decision of a total or partial lack of justification (§ 93(2)). 3 (a) will stop the course of the complaint period.

(3) The time limit for complaint is to be extended for reasons of interest, if necessary, repeated. An application for extension of the time limit will stop the day of the complaint period.

(4) The suspension of the period starts with the date of the application (Figures 2 or 3) and ends with the date on which the notification (Figure 2) or the decision (Figure 3) on the application is submitted to the applicant. However, in the cases of paragraph 3, the inhibition cannot lead to the time limit for the complaint only after the date on which the last time has been requested.

(5) paragraphs 3 and 4 are deemed to apply to requests for extension of the period of § 85(2). 2 in case of defects of complaints.

§ 246. (1) In order to impose a complaint, everyone is entitled to whom the object of the contest is given.

(2) In order to impose a complaint against decision-making decisions and basic tax receipts, everyone is also entitled to object to those decisions in accordance with § 191(1). 3, 4 and 5 and according to § 194. 5 acts.

§ 248. The liable party, subject to tax rules, may, without prejudice to the introduction of a criminal complaint, object to his claim for liability (portion order, § 224 1), within the time limit open for the introduction of the complaints against the liability ruling, also appeal against the decision on the claim for payment. If the liable person requests the notification of the claim for tax which he has not yet been notified, § 245(2) shall apply. 2, 4 and 5 sense.

§ 249. (1) The complaint must be lodged with the tax authority which has adopted the contested decision. However, in the event of a change of jurisdiction, the judicial complaint may also be brought to the new competent authority. If a complaint is lodged within the period referred to in Section 245 at the administrative court, this is considered a timely introduction; the administrative court shall immediately forward the appeals brought to the tax authority.

(2) In the cases of § 248, the complaint against the right to pay may also be brought to the tax authority which has adopted the liability ruling.

3. Content and effect of the complaint

§ 250. (1) The juvenile has to contain:

(2) If there is a complaint about the introduction of a product in the customs tariff, it is necessary to give the form, pictures or descriptions from which the characteristics of the goods which are relevant for the introduction of the goods are derived. It is also necessary to prove that the goods forming the object of the contested decision are in line with these patterns, illustrations or descriptions.

§ 251. The decision to replace a previous one is in full imputable with decisive appeal. The same applies to final decisions that replace a preliminary decision (§ 200) and to the final decision.

§ 252. (1) Where a decision has been taken in a statement of findings, the decision cannot be contested on the ground that the decisions taken in the decision are inaccurate.

(2) Where a decision has been taken in a tax, measurement, dismantling or allocation decision, it shall be considered. 1 sense.

(3) If a decision is taken in accordance with § 295. 3 amended or repealed, the changing or repealing decision cannot be challenged by the reasoning that the decisions taken in the decision to amend or annul the reasoned decision are inaccurate.

§ 253. If a contested decision is brought to the place of a contested decision, the complaint also applies to the subsequent decision. This will also apply if the earlier has a shorter period than that of which it replaces.

§ 254. The effectiveness of the contested decision will not be hampered by the introduction of a complaint, in particular the collection and compulsory introduction of a levy.

4. No objection

§ 255. (1) The introduction of a complaint may be waived. The waiver must be written or verbal.

(2) In advance of the adoption of a decision, a waiver can only be made legally effective if the waiver (right of establishment) shows that the dismissal was known at the time of its delivery of the content of the decision to be expected, in the case of tax rulings, the basics of the determination of charges, the amount of the levy and the deviations from previous set. A copy of the code must be traced to the taxable person.

(3) A judicial complaint despite the absence of a complaint is inadmissible (§ 260). The possibility to challenge the decision with regard to the timing of a fixed levy remains unaffected.

5. Back of the complaint

§ 256. (1) Complaints may be withdrawn until the announcement (§ 97) of the decision on the complaint. The withdrawal is written or oral.

(2) Where declarations of accession have been made, the withdrawal of the complaints is only effective if they all agree to the complaint.

(3) If a complaint has been withdrawn (paragraph 1), it is to be annulled by a statement of objection (§ 262) or by decision (§ 278).

6. Access to the complaint

§ 257. (1) Any complaint that has not yet been made legally binding may be brought into force, who, in accordance with tax rules, is eligible for the levy forming the subject of the contested decision as a whole debtor or as a prisoner.

(2) Those who have entered into a complaint may claim the same rights to be granted to the complainant.

§ 258. (1) Accession is to be written or oral at the tax authority which has adopted the contested decision.

(2) The tax authority (Abs. 1) has decided to reject a declaration of accession,

§ 259. (1) Infringements against a decommissioning or allocation decision (sections 196 and 197) can be found in § 78. 2 (b) designated entities and taxable persons.

(2) The entities (paragraphs 1) whose interests are affected by the complaint and the taxable person must be informed by the Financial Office of the introduction of the complaints, having regard to the possibility of accession (paragraph 1).

(3) The complaint procedure shall continue without the participation of the applicants if their declaration of accession is not issued within a month of delivery of the communication (Figure 2).

7. Reminder of the complaint

§ 260. (1) The complaint is to be dismissed by a preliminary ruling (§ 262) or by decision (§ 278) if it:

(2) A complaint must not be dismissed as inadmissible because it was brought before the time of the complaint.

8. Statement of objection

§ 261. (1) The complaint is to be declared invalid by means of a preliminary ruling (§ 262) or by decision (§ 278) if the complaint is taken into account

(2) If a complaint is made against a decision in accordance with § 299. 1 to withdraw a decision or to reject a decision approving or abusing to resume the procedure (§ 307 (1)), is a substitute for the annulled decision (§ 299. 2) or an infringement of the decision (§ 307. 1) to declare complaints with a preliminary ruling (§ 262) or a decision (§ 278) to be inexhaustible.

9. Antitrust ruling

§ 262. (1) In the light of the investigations still required by the tax authority which has adopted the contested decision, it is to be referred to as a preliminary ruling.

(2)The adoption of a preliminary ruling has failed to:

(3) If, in the case of appeal, only the unlawfulness of regulations, the unlawfulness of laws or the unlawfulness of state contracts, no prejudicial decision must be taken, but the appeal must be submitted to the administrative court without delay.

(4) Further, there is no prejudicial ruling if the Federal Minister for Finance has adopted the contested decision.

§ 263. (1) Is the decision to complain

(2) The preliminary ruling refers to the right to submit a request (§ 264).

(3) A preliminary ruling acts as a decision (§ 278) or a finding (§ 279) on the complaint.

(4) § 281 applies to antitrust rulings; § 281. 2, however, only to the extent that the § 278. 3 or in § 279. 3 ordered bond does not result in any other.

10. Application

§ 264. (1) A preliminary ruling may be submitted within one month of notification (§ 97) of the application for a decision on complaints by the administrative court (application).

(2)In order to submit a request for a presentation,

(3) If an application is lodged in good time, the complaint is regarded as unexplored by the application. The effectiveness of the ruling will not be affected by the application. If the application has been withdrawn, the complaint is again considered to be done by the ruling; This applies only in case of withdrawal of all these applications.

(4) For submission applications, it is appropriate to apply:

11. Presentation of the complaint and the files

§ 265. (1) The tax authority has the complaints that it is not necessary to take a preliminary ruling or to decide on which, as a result of a request for a preliminary ruling, is to submit to the Administrative Court, after carrying out the investigations which are still necessary without unnecessary delay.

(2) In any case, the presentation of the complaint has to include the submission of statements (prints) of the contested decision, the statement of objections, the application for submission and declarations of accession.

(3) The report contains in particular the presentation of the facts, the statement of evidence and an opinion of the tax authority.

(4) The tax authority has agreed to the parties (§ 78) at the time of submission to the administrative court following a copy of the report.

(5) party to the appeal proceedings before the administrative court is also the tax authority whose decision is challenged with a complaint.

(6) The tax authority is obliged to immediately agree to the administrative court on changes to all the actual and legal conditions relevant to the decision on the complaint. This obligation is made up of understanding (Figure 4) for the complainant.

§ 266. (1) At the same time, the tax authority has to submit the files (part of the file) when it is not ordered. The tax authority has to send a copy of the file to the parties (§ 78).

(2) With the approval of the administrative court, the transfer of the complaint (section 265) and the file (paragraph 1) may take place in the form of light.

(3) Where files or evidence are available only on mediums, readable, lasting communication from the tax authority or the party (§ 78) is to be provided at the request of the administrative court without tools.

(4) In so far as the tax authority allows the submission of files (abs. 1 or in relation to complaints of action or complaints at the request of the administrative court), the administrative court may, after unsuccessful request, recognize the existence of an appropriate follow-up period on the basis of the complainant's claims.

12. Link to several complaints

§ 267. If a number of complainants are challenged or are brought against a decision of several complaints, these complaints must be combined with a common procedure. It is also only about such complaints under Article 272(2). 2 to decide by a Senate, this Senate is also responsible for deciding on the other complaints.

13. Discontinuation for captiveness or anti-competitiveness

§ 268. (1) The parties have the right to refuse the individual judge or a member of the Senate on the ground that one of the § 76. One of the reasons for capturing.

(2) The parties (§ 78) have the right to refuse the individual judge or a member of the Senate if it is to be accepted that the disclosure of the facts to be discussed could jeopardise the competitiveness of the party (§ 78).

(3) Requests after paragraph 1 and 2 must be brought to the administrative court. The reasons for the rejection are credible.

14. Investigations

§ 269. (1) The administrative courts have the existence and powers of the tax authorities. This does not apply to:

(2) The administrative courts can carry out or supplement the investigation procedure required to determine the relevant facts by a tax authority to be determined by them.

(3) The individual judges or rapporteurs may invite the parties to discuss the situation and legal situation and to settle the dispute. The result is to be written.

15. No new ban

§ 270. On new facts, evidence and requests that the tax authority will be aware of in the course of the complaint procedure, the tax authority will be reconsidered, even if it amends or supplements the complaint. This applies to the administrative court by a party or other circumstances.

16. Suspension of decision

§ 271. (1) If a complaint is admissible or inhumane, otherwise before a court or an administrative authority, the outcome of which is essential for the decision on the complaint, the decision on those grounds under the communication of the party may be suspended, unless the majority of the interests of the party (section 78). This has to be done by a decision of the administrative court before submitting the complaint.

(2) After the end of the procedure, the reason for suspension in accordance with paragraph 1 has given rise to continuing the suspended complaint proceedings on its own merits.

(3) The suspension orders issued by the tax authorities lose their effectiveness as soon as the party (§ 78) requests the continuation of the complaint procedure.

17. Procedures

§ 272. (1) If there is provision for the execution of complaints by federal law or by Land Law Senate, the procedure, as far as law is not ordered, shall be governed by the following provisions.

(2) The decision is for the Senate,

(3) A request after paragraph. 2 Z 2 is permitted if the decision is of fundamental importance, in particular because of the fact that the case-law of the administrative court fails to answer such a case-law, the legal question to be resolved in previous case-law is not uniformly answered, or if an application by the administrative court of the Constitutional Court is to be lodged for the unlawfulness of regulations or for the constitutionality of laws, or when it is adopted by EU law. Such a request is further permitted if the connection of complaints to which the Senate has to decide with complaints about which otherwise the individual judges would have to decide is appropriate to a common procedure, in particular to simplify and speed up the procedure. The request must be justified; It may be brought before the announcement (§ 97) of the decision on the complaint.

(4) If the decision on complaints is taken by the Senate, the administrative court may, in accordance with § 269. 1 and 2 rights granted are first exercised by the rapporteur. This is also the first time the adoption of deficiencies orders (§ 85(2)), of contracts under Article 86a(2). 1 and non-confidential declarations (§ 256(3)) and the suspension of the decision in accordance with Section 271(2). 1.

(5) Corrections (§ 293, § 293a and § 293b) and repeals to cereify (§ 289) of the findings and decisions adopted by the Senate are the matter of the Senate.

§ 273. (1) The negotiations of the Senate can be brought to an editor.

(2) At the hearing, advice and vote on the complaint, all members of the Senate have participated.

(3) A member of the Senate, where one of the one of the § 76. One of the reasons for captivity is to make a communication from the President of the Senate.

§ 274. (1) The complaint has to be dealt with by an oral hearing,

(2) If the decision on the complaint is taken by the Senate, an oral trial must continue;

(3)The Senate may, despite an application (Figure 1 Z 1), refrain from an oral trial if the complaint

(4) The President of the Senate has to determine the place and time of the trial. If an oral hearing is taking place, the parties are invited to submit their absence from the execution of the negotiations.

(5) If the decision on the complaint is taken by the individual judge and has abstained. 1 an oral trial will take place, so no. 3 and 4 and § 273. 1, § 275 and § 277. use 4 sense; In this respect, the existence and powers of the President of the Senate are imposed or granted to the individual judge.

§ 275. (1) The President of the Senate has to open, chair, postpone and close the oral hearing, if necessary. He has to ensure that the matter is fully discussed, if necessary in speech and counter address. He has to give the word and may withdraw it from abuse.

(2) The rapporteur has to submit the matter and report on the results of some of the evidence already made or previous oral negotiations. If necessary, the Senate has to make further evidence and listen to the parties. The last word comes to the parties (§ 78).

(3) The oral hearing is public. The public is to be excluded on an order of the President of the Senate,

(4) Only unarmed persons may be present in negotiations and other acts of office. This does not apply to persons who are liable for the use of a weapon or who are entrusted with the protection of official acts or offices.

(5) TV and radio recordings and broadcasts, any other form of image and tonnage as well as film and photography of negotiations are inadmissible. Ton recordings are only permitted to the extent that they are permitted to write the inscription (§ 87, paragraph 6).

(6) Apart from the members of the Senate, the parties are also entitled to ask questions to persons who are abstained. The President of the Senate may reject questions that do not serve to clarify the facts.

(7) Over the course of the oral trial, a word must be inserted. The Minutes have the names of the members of the Senate and of the licensor, the names of the parties and their representatives, as well as the main events of the negotiation, in particular the party's presentation and the requests of the parties to contain the decisions of the Senate on these applications and the evidence taken. The inscription is to be written by the President of the Senate and by the editor.

§ 276. (1) The Senate has to advise on the complaint and to vote on the decision as well as on all relevant preliminary questions. If an oral trial took place, the consultation and vote will be carried out after the trial. Consultation and vote is not public.

(2) The Senate, acting unanimously, may decide, on the basis of the facts and legal questions, that the calculation of the bases of measurement and the amount of the levy must be made only on the basis of the written submission of the knowledge without a new decision by the Senate.

§ 277. (1) The President of the Senate has to guide the advice and vote of the Senate. The rapporteur has his voice as the first to give the President of the Senate as the latter. If the President of the Senate is also rapporteur, he gives his voice as the latter. In addition, members have to make their voices in alphabetical order. No member of the Senate may refuse to charge the voice on a question asked for a decision. This also applies when a member has remained in the minority in voting on an earlier question.

(2) The Senate takes its decisions by simple majority. The voice of the President of the Senate is the same. For more than two opinions, the votes for the highest amount will be added to those for the next lower amount until a majority is given.

(3) On the advice and vote of the Senate, a minutes must be included, which is to be substantiated by the President of the Senate and by the licensor. This inscription is from the § 275. to separate 7 pieces of inscription.

(4) If the oral hearing is not postponed, it concludes with the proclamation of the decision on the complaint, which must always be referred to, or with the proclamation of the decision that the decision of written copying remains reserved. It is for the President of the Senate.

18. Lessons and decisions

§ 278. (1) Is the case with decision of the administrative court

(2) By lifting the contested decision, the procedure will return to the situation in which it has found itself before it was adopted.

(3) In the further proceedings, the tax authorities are bound by the legal review set out in the repealed decision. This also applies when the decision includes a shorter period than the later decision.

§ 279. (1) In addition to the cases of § 278, the administrative court has always to decide on the matter itself. It is entitled, both in the Spruch and in relation to the reasoned opinion, to put an eye on the place of the tax authority and to amend, revoke, cancel or dismiss the appeals as unfounded.

(2) By lifting the contested decision, the procedure will return to the situation in which it has found itself before it was adopted.

(3) In the case of a decision to change, delete or replace the findings (Figure 1), the tax authorities are bound by the legal review that is relevant to the knowledge there. This also applies when the knowledge includes a shorter period than the later decision.

§ 280. (1) Preparation of findings and decisions of administrative courts:

(2) Preparation of the knowledge and decisions of the Senate has also included the name of the Senate members and of the liaison officer. They are underwritten by the President of the Senate.

(3) Knowledge must be declared and justified on behalf of the Republic

(4) Preparations of knowledge have to include information about the possibility of a complaint to the Constitutional Court and a regular or extraordinary revision to the Administrative Court. The administrative court has also indicated:

§ 281. (1) Only uniform decisions can be taken in the appeal procedure (preliminary decisions, findings and decisions to be repealed under Section 278). They act for and against the same persons as the contested decision.

(2) A recognition of the existence and level of a tax debt arising from a judicial complaint lodged by the liable person (§ 248) also acts for and against the taxable person.

(3) A single decision will be subject to derogation from paragraph 1 if, in a document, the form and content of a decision of finding (§ 188), Community income is also attributed to persons or groups of persons (persons' groups) without their own legal personality, which are not or no longer legal (in particular as a result of death, termination of society, overall succession of law) or which are no longer or irreversible (e.g. due to ageing). This is not a recognition. Such a knowledge only affects the other ones that are counted or not counted in the Spruch.

19. Enforcement

§ 282. In this case, the tax authorities are obliged to provide, without delay, the legal status required by the judicial review of the administrative court.

20. Measure complaints

§ 283. (1) In order to exercise direct administrative authority and force majeure by tax authorities, a complaint (anticomplainants) may be lodged by tax authorities, who may be injured by them in their rights.

(2) The complaint is within one month from the time when the complainant has gained knowledge of the exercise of direct administrative command and forced violence, but if he was hindered by exercising his right to complain, from the removal of this obstacle at the administrative court. If the complaint is lodged within the period referred to in Section 245 with another administrative court or with a tax authority, this is considered to be a timely shipment; Such complaints must immediately be sent to the Administrative Court.

(3) The action complaint has to include:

(4) The contested administrative act is to be declared unlawful by the administrative court, finding that the complaints do not occur with decision or knowledge

(5) If the administrative act declared illegal, the competent authority must immediately establish the state of law in question.

(6) party to the complaint procedure is also the competent authority.

(7) Use the following:

21. Sufficiency

§ 284. (1) In the event of a breach of the obligation to decide, the party may bring a complaint (sufficiency) to the administrative court if its decision by the tax authorities is not announced within six months of receipt of the request or after the entry into force of the obligation to adopt it (§ 97). Hiezu is each party empowered to go against the decision.

(2) The administrative court has to register to the tax authority within a period of up to three months from the receipt of the complaints and, where appropriate, to submit a copy of the decision or to indicate why there is no breach of the obligation to decide or no longer. The deadline can be extended once again if the tax authority can prove the existence of reasons in the case which make a timely decision impossible.

(3) The jurisdiction to the decision will only be transferred to the administrative court if the time limit (Figure 2) has expired or if the tax authority has failed to fulfil the obligation to decide before the end of the period.

(4) Sufficiency complaints must be detected if the delay is not due to a predominant fault of the tax authority.

(5) The administrative court may, first, restrict its knowledge to the decision of individual relevant legal questions and apply the tax authority to adopt the failed decision within a certain period of eight weeks, on the basis of the present legal review. If the tax authority does not comply with the contract, the administrative court decides on the complaint by finding itself in the case.

(6) Party to the complaint procedure is also the tax authority whose failure is claimed.

(7) Use the following:

§ 285. (1) The Sufficiency has to include:

(2) The period of § 284(2). 2 is blocked by a notice of deficiencies (§ 85(2)). Inhibition starts with the date of delivery of the deficiencies order and ends with the expiry of the period of deficiencies or with the previous day of the closure of the deficiencies at the Administrative Court.

§ 286. If, because of a similar or similar question of law, a sufficiency orfrage is otherwise before a court or administrative authority, the outcome of which is essential for the decision in the matter in which the sufficiency complaint has been lodged, the administrative court may suspend the decision on the sufficiency complaint under the communication of the relevant reasons with a decision, unless there is an overriding interest of the party (section 78). During the period of effectiveness of the suspension order, the period of the § 284. 2. After the end of the procedure which has given rise to suspension, the suspended procedure is to be continued on its own merits.

22. Additional rights

§ 287. (1) The collection and compulsory introduction of the additional rights set by administrative courts by decision is subject to the authority of the administrative court.

(2) For such decisions, see § 293, 303, 304 and 307. Such measures are the administrative court.

23. Two-step train for municipalities

§288. (1) If there is a two-stage withdrawal for matters relating to its own sphere of action of the municipalities, the appeal procedure shall be deemed to be appropriate to the provisions applicable to appeal decisions and to the content of the appeal decisions. The provisions in question (in particular the provisions of Article 76(1)(d, 209a, 212(2)). 4, 212a and 254) and § 93(2). 3 Lithuania. b and paragraph 4 to 6 use accordingly.

(2) The Articles 278 and 279(2) are in the appeal procedure. 3 (referral, binding on legal review) not to apply.

(3) If there is a two-stage withdrawal (Figures 1), the provisions of Articles 262 to 264 (default decision, application) are not applicable in the proceedings.

24. Klaglomeration

§ 289. (1) The administrative court can only raise knowledge and decisions if it is challenged by the Verwaltungsgerichtshof by means of revision or by the Constitutional Court with a complaint, namely:

(2) A repeal (Abs. 1) can only be done once in any complaint procedure. It is until the end of five years of notification (§ 97) of the contested findings or Decision permitted.

(3) As a result of the abolition, the procedure will return to the situation in which it will take place prior to the adoption of the annulled knowledge or knowledge. The decision has been taken.

25. Application for a preliminary ruling

§ 290. (1) A decision by the administrative court, the Court of Justice of the European Union, a question of a preliminary ruling according to Art. 267 of the Treaty on the Functioning of the European Union (TFEU) must be submitted to the parties.

(2) After a preliminary ruling (paragraph 1), only such acts which cannot be influenced by the preliminary ruling, or which do not ultimately resolve the question and do not allow a postponement.

(3) If the Administrative Court no longer considers the preliminary ruling for its decision in the case, it shall withdraw its application immediately. Hievon will inform the parties.

§ 291. (1) Where federal or national laws do not otherwise exist, the administrative court is obliged to decide on the requests of the parties and on complaints without undue delay, at the latest six months after their receipt. The decision-making period begins with the submission of the complaint (§ 265). In the cases of § 284. 5 starts the decision-making period with the expiry of the deadline set by the Administrative Court.

(2) The time of proceedings before the Constitutional Court in accordance with Art. 139, 139a, 140 and 140a B-VG or a preliminary ruling before the Court of Justice of the European Union is in the decision-making period after paragraph. 1 not.

44. § 293a is:

"293a. Lastly, the indication of the type of agreement in the statement of reasons (§ 93. 3 (a) a tax ruling a party's legal interests (§ 78) may be corrected at the request of the party even if an amendment is not permitted under § 293. “

45. In § 294, 4:

"(4) The decision on changes and withdrawals pursuant to paragraphs 1 and 2 shall be the responsibility of the tax authority responsible for the adoption of the decision to be amended or withdrawn, or before the transfer of responsibility as a result of a complaint or a failure to complain (§ 284(3)). If the responsibility for this is transferred to another tax authority, the decision of the last competent authority is to be taken."

46. In § 295, 5:

"(5) The decision on repeals and changes in accordance with the paragraph. 1 to 3 shall be the authority responsible for the adoption of the decision to be annulled or amended, or before the transfer of responsibility as a result of a complaint or a failure to complain (§ 284(3)). If the responsibility for this is transferred to another tax authority, the decision of the last competent authority is to be taken."

47. In § 295a, the previous text receives the sales title "(1)" and the following paragraph. 2 added:

"(2) The decision on the amendment is to be taken by the tax authority responsible for the adoption of the amended decision, or before the transfer of responsibility as a result of a complaint or a failure to complain (§ 284(3)). If the responsibility for this is transferred to another tax authority, the decision of the last competent authority is to be taken."

48. § 296.

49. In § 299, paragraph 1, the following are the following: "first instance" and is added to the following sentence:

"The application has to be included:

50. § 300 is:

"§ 300. (1) Position of the application or in the cases of § 262(2). 2 to 4 (without prejudice to a preliminary ruling) from the imposition of a complaint, tax authorities may not amend or cancel any appeals to the administrative court in the event of any appeal or allegation of a complaint in the event of non-compliance. You can take such decisions if you prove not correct, only then lift them.

(2) Before the expiry of the period referred to in paragraph 1. b) the administrative court cannot reply to the complaint either by means of knowledge or by decision, unless the tax authority is informed that it will not be repealed.

(3) The decision to withdraw is to link the decision to replace the annulled decision.

(4) Dismissals (paragraph 1) are permitted until the administrative court is finalised.

(5) By the announcement of the repeal (Figure 1), the decision-making obligation of Section 291 will be restored. The tax authority has to comply with the administrative court without delay. “

51. § 302(2). 2 Lithuania. The point is replaced by a point.

52. § 303 is:

"§ 303. (1) A procedure completed by a decision can be resumed at the request of a party or on its own initiative if:

(2) The re-examine application has to be included:

(3) The Federal Minister for Finance is empowered to determine the circumstances of discretion. “

53. § 303a.

54. § 304 is:

"§ 304. After the expiry of the limitation, a resumption of the procedure is only allowed if the application for resumption is submitted before the expiry of the limitation. “

55. § 305 is:

"§ 305. The decision on the resumption is to be taken by the tax authority, which is intended to adopt the paragraph 307. 1 decision to be revoked or before the transfer of responsibility as a result of a complaint or a failure to complain (§ 284(3)). If the responsibility for this is transferred to another tax authority, the decision of the last competent authority is to be taken."

56. § 306.

57. § 308 is amended as follows:

(a) In paragraph 1, "(sections 108 to 110)" the words "or hearing" and after the word "Inventing" the words "or appear to be at trial" inserted.

(b) Paragraph 3:

"(3) The request for re-entry must be lodged within a period of three months after hearing the obstacle at the authority (entity authority or administrative court) in which the time limit has been or has to be fulfilled. where negotiations should take place. In case of failure to submit a complaint period (§ 245) or a deadline to submit a request (§ 264), § 249. 1 third sentence. In the event of a failure to comply with a deadline, the applicant has at the latest, at the same time, at the same time, to recover the missing act. “

(c) In paragraph 4, "first instance".

58. In § 309, "Frist" the words "or the date of the unsuccessful oral trial" inserted.

59. § 309a is amended as follows:

(a) In Lithuania.a, "Frist" the words "or the missing oral hearing" attached.

(b) In Lithuania. c, "Frist failure" the words "or the failure of oral proceedings" inserted.

60. § 310. 1 is:

"(1) The decision on the application for re-enforcement in the previous state is for the authority to make the failed act.”

61. The heading referred to in Section 311 and the Articles 311 and 311a.

62. In § 312, "Condition authorities" the words “and administrative courts” inserted.

63. In § 313, "Decision procedure" the words "and in the proceedings" inserted.

64. The following paragraphs 36 to 39 are added to § 323:

"(36) The §§ 43, 83 (4), 120(2), 158, 4a, 160 (1), 171(2). 1 lit. c, 182(2), 190 ab. 1, 191(1) and 3, 206, 213(2). 3, 227. 4, 228 and 229 respectively, as amended by the Federal Law. BGBl. I No 14/2013, enter into force on 1 January 2013. Articles 4(2) b, 10, 187, 189 and 306 will expire on 1 January 2013.

37) The § 2a, 3 paragraph. 2 lit. a, 15 paragraphs. 1, 52, 76, 78 paragraphs. 1, 85a, 93a second sentence, 103 paragraphs. 2, 104, 118 paragraphs 9, 120 paragraphs 3, 122 paragraphs 1, 148 3 lit. c, 200 ab. 5, 201 paragraph. 2 and 3 Z 2, 205(2). 6, 205a, 209a. 1, 2 and 5, 212 paragraphs. 2 and 4, 212a. 1 to 5, 217. 8. 225. 1, 238. 3 Lithuania. c, 243 to 291, 293a, 294 paragraphs 4, 295 paragraphs. 5, 295a, 299, 300, 303, 304, 305, 308 ab. 1, 3 and 4, 309, 309a, 310 paragraphs. 1, 312 and 313, each as amended by the Federal Law, BGBl. I No 14/2013, enter into force on 1 January 2014 and are applicable to all appeals and Devolution applications that have been announced this day. The Articles 209b, 302(2) (d, 303a, 311 and 311a) will expire on 1 January 2014.

(38) The appeals and Devolution applications pending at the independent financial institution of the second instance on 31 December 2013 are lodged by the Bundesfinanzgericht as complaints in the sense of Art. 130. 1 B-VG. Such proceedings also act against the Bundesfinanzgericht on 1 January 2014. Prefering before 1. However, on 31 December 2013, the Court of First Instance issued an appeal decision on behalf of the independent financial enactmentate as the second instance levying authority according to the procedural provisions applicable to 31 December 2013. After 31 December 2013, effective executions by the independent financial authority of the second instance will be deemed to have been executed by the Federal Financial Court.

(39) So far as 31. This is also given in the appeal proceedings before the administrative courts. “

Article 3

Amendment of the Tax Administration Act 2010

The Tax Administration Act 2010 BGBl. I No 9/2010, last amended by the Federal Law, BGBl. I No. 112/2012, as follows:

1. In the Articles 3, 4, 9(1), 10. 1, 13 paragraphs. 1 Z 3 and 29 each have the following roles: "first instance".

2. In § 30, 8:

"(8) Articles 3, 4, 9(1), 10. 1, 13 paragraphs. 1 Z 3 and 29 respectively in the version of the Federal Law BGBl. I No 14/2013, enter into force on 1 January 2014. “

Article 4

Modification of the payment order

BGBl. No. 104/1949, last amended by the Federal Law BGBl. I No. 111/2010, as follows:

1. In § 5(1). 1 "first instance".

2. The following § 41a is inserted:

"§ 41a. If the goods are significantly valued by the postponement of the sale, they may be sold with the agreement of the taxpayer, irrespective of the restriction of movement (section 230 BAO) and also before the transferability of the tax claims. “

3. In § 90a, 11:

"(11) § 5 in the version of the Federal Law BGBl. I No 14/2013, will enter into force on 1 January 2014. “

Article 5

Amendment of the law on criminal law

The Financial Law, BGBl. No. 129/1958, last amended by the Federal Law BGBl. I No. 112/2012, as follows:

1. In Articles 58(1) and 3, 172(1) and 185(2). 5 replaces the word sequence "Financial criminal authorities of the Court of First Instance" the word "Financial authorities".

2. In Articles 58(2), 59 (1), 2 and 3, 60(2). 1, 61 paragraph. 1, 80, 81, 82 (1) and 3, 83. 2 and 3, 85(2). 1 and 4, 87 paragraphs. 1 and 7, 88 paragraphs. 1 lit. a and c, paragraphs 3 and 5, 90 paragraphs. 2, 95, 115, 116(1), 117. 2, 118, 119, 120(1), 122 (1), 123(2). 1, 124. 1 and 2, 125 paragraphs. 2, 127. 1, 135. 1 lit. a, 137 Lithuania. a, 139, 141, 2, 143. 1, 145. 1, 2 and 4, 147, 171(2), 175(2), 176(2). 1, 177. 1, 178, 180(2), 194a, 207 (1) and 229(2). 2 replaces the word sequence "Financial Authority of First Instance" the word "Financial Authority".

3. § 3 is amended as follows:

(a) The previous section 3 receives the title of sale "(1)".

(b) (2):

“(2) Where is the speech in this federal law of courts, among others, the ordinary courts are to understand. “

4. § 4(2). 2 is:

"(2) The penalty is governed by the law currently in force, unless the law applicable at the time of the decision of the Court of First Instance or of the Financial Criminal Authority in its overall effect would be more favourable for the perpetrator. “

5. In § 14(2). 3 will be replaced by the words "A financial criminal authority" a pen and after that, “Federal Finance Courts” and after the words "the Financial Criminal Authority" a pen and after that, “Federal Finance Court” inserted.

6. § 30a. 5 is:

"(5) The fixing of the increase in charges is inadmissible in relation to duties and charges levied by the customs offices."

7. § 31 paragraph. 4 b) is:

8. § 33 is amended as follows:

(a) § 33(2). 3 Lithuania.a is:

(b) § 33(2). 3 Lithuania. c is:

9. In § 46, paragraph 1, a first sentence "(§ 17(4))".

10. In § 54(2). 2 replaces the second sentence of the sentence They are deemed to be guaranteed under § 110 StPO. “

11. § 57. 6 third sentence is:

"If a financial criminal authority fails to take legal action, the defendant may submit an application to the Federal Ministry of Finance to the Federal Ministry of Finance, requesting the financial criminal authority to take an appropriate period of time for the proceedings. “

12. The heading of the II. The main pieces of Article I, second section, are:

"II. Main piece.

Authorities of the administrative financial criminal proceedings and organisational provisions on the complaint procedure. “

13. § 62 is:

"§ 62. (1) The Bundesfinanzgericht decides on complaints.

(2) The implementation of the oral hearing and the decision on the complaint is the responsibility of a Senate of the Federal Financial Court,

(3) The decision on all other appeals is for a judge of a Senate for the criminal law of the Bundesfinanzgericht as a single judge. “

14. § 63.

15. § 64. 3 is:

“(3) If two worms claim or refuse jurisdiction to conduct oral proceedings and to decide in the same criminal proceedings, the Senate shall continue the proceedings first of all of which have been dealt with. “

16. The headings are:

“B. Spruchsenate and Senate for Finance Criminal Law at the Federal Financial Court.

1. Spruchenate. “

17. § 65(2). 2 is:

"(2) The financial and customs offices referred to in paragraph 1 shall each be set up a business unit for the organisational management of the Spruchat procedures. “

18. § 66. 2 is:

There are three members. The chair of the Spruchsenat will be chaired by a judge of the state of service, the other members are a financial officer of the use group A or A1 or a financial officer of the payroll group a or v1 as a public prosecutor and a Laienbeir. “

19. § 67 is:

"§ 67. (1) Persons who can be used as members of the Spruchsenate shall be appointed by the Federal President; In this case, those financial criminal authorities are to be designated for which they are eligible.

(2) The persons referred to in paragraph 1. 1 to be proposed as a Laienbeir, can be found from the circle of members recruited by the statutory professional representations to the Senate for Financial Law at the Bundesfinanzgericht.

(3) The order in accordance with paragraph 1 applies to the duration of six years. Recovery is permitted. As a result of the expiry of the term of office, members of the Senate have to remain in office until the re-establishment of the posts. “

20. § 68 is amended as follows:

a) in the paragraph. 1 and 2 respectively. “and the appellants”.

(b) Paragraph 6 is:

"(6) The composition of the Spruchsenate and its distribution of business has to be determined by the Management Board of the Financial Criminal Authority, where the Spruchsenate is established. “

21. § 69 is:

"§ 69. The composition of the Senate and its distribution are to be published on the Internet page of the Federal Ministry of Finance (www.bmf.gv.at). You are also invited to access the financial criminal authority, where the Senate is established (§ 65), or to propose at the office of the authority where the Senate is established (§ 65). “

22. In § 70. 2 "and in the appellants" and the following: "and the independent financial institution for appeals".

23. § 71:

"§ 71. The stimulation of the members of the Spruchsenate is to be carried out by the Board of the Financial Criminal Authority, where the Senate is established, in accordance with the provisions of the Federal Financial Court Law (BFGG), BGBl. I No 14/2013. “

24. § 71a and heading:

“2. Senate for Financial Criminal Law at the Bundesfinanzgericht.

§ 71a. (1) In the Federal Financial Court, the Senate has to be held for financial criminal law.

(2) The Senate for Financial Criminal Law at the Bundesfinanzgericht consists of four members. The Presidency is chaired by a chairman appointed from the circle of judges of the Federal Financial Court according to the provisions of the BFGG. The other members are a judge of the Federal Financial Court and two specialist Laien judges. In the case of non-certification of a professional spawning judge, § 13(2). 2 BFGG to be applied in a spirit.

(3) For the order of persons who can be used as a professional spawning judge, § 67 is to be applied in a meaningful manner. The order of the other members is based on the provisions of the BFGG.

(4) For the distribution of the Senate’s financial criminal law, to be adopted by the Bundesfinanzgericht, § 68 is to be applied in a meaningful manner. The publication is based on the provisions of the BFGG.

(5) The professional spawning judges of the Senate for Financial Criminal Law at the Bundesfinanzgericht have the right to pay in accordance with Section 70. The measurement is for the Bundesfinanzgericht. “

25. The introduction rate of § 72(1) is:

"The institutions of the financial criminal authorities and the Federal Financial Court have to refrain from exercising their duties and to encourage their representation:"

26. § 74 is amended as follows:

(a) 1 last and last sentence are:

"Where the Chairperson or at least two members of a Spruchsenates rejects the refusal of the Board of the Financial Criminal Authority, established by the Spruchsenat, the Chairperson or at least two members of a Senate for the Law of Finance at the Bundesfinanzgericht, decides on the rejection of the President of the Federal Financial Court. The decision to reject or to open the applicant at the latest before the start of the oral trial. “

(b) Paragraph 3:

"(3) In all other cases, the refusal is at the latest before the beginning of the act of office, which deplores the defendant or ancillator because of the control of the institution, in the proceedings of the Financial Criminal Authority at its Board of Directors, in the proceedings of the Bundesfinanzgericht at its President. The decision is in the proceedings of the Financial Criminal Authority of its Board, in the proceedings of the Federal Financial Court of its President. If the Board of Finance Authority is rejected, the Federal Ministry of Finance decides. If the President of the Federal Financial Court is rejected, the decision is taken in accordance with Section 5(5). 3 BFGG appointed representation. “

27. § 85(2). 7.

28. § 87 is amended as follows:

(a) 2.

(b) In paragraph 5, the second sentence is eliminated.

(c) Paragraph 6.

29. § 89. 6.

30. § 93(2). 7 is:

"(7) Anyone affected by the search in his home law is entitled to raise both the order and the application of the complaint to the Bundesfinanzgericht. “

31. § 99. 6 will be amended as follows:

(a) The fifth sentence replaces the word sequence "The Second Court of Finance" the words "The Bundesfinanzgericht".

(b) In the last sentence, the word is replaced "This" the word "This".

32. § 102. The first part is:

"For example, if someone is committed to witness, he has, at the request of the financial criminal authority, also to provide documents, documents, the relevant offices of his business books and data in a generally readable form to understand the facts to be identified; “

33. In § 130(1). a replaces the word sequence “Higher financial services officials” the word "Administrator".

34. In § 131(2), replaces the following: “Higher financial services officials” the word "Administrator".

35. The following sentence is added to § 134:

"In the aftermath of the evidence, the negotiator has to give information about the need to notify a complaint. “

36. § 140. 1st sentence is:

"The appeal must indicate whether a complaint is admissible or not, if any, within which time and when the authority is to submit it. “

37. In § 141, paragraph 3, "Revocation" the word "Complainants".

38. § 142(2). 2.

39. The heading of the VII. Main pieces and its point A will each replace the following: "Ordinary appeals" the word "Complainants".

40. § 150 is amended as follows:

(a) (1):

(1) Appeals in the financial criminal proceedings are the complaint to the Bundesfinanzgericht. “

(b) The paragraphs 3 and 4 are:

"(3) The complaint is to be lodged with the authority which has adopted the contested recognition (decision) or whose failure is claimed. It also applies as timely when it has been brought to the Bundesfinanzgericht within the time of the complaint. This applies to a complaint against the exercise of direct financial offences of command and force majeure; Such a complaint may also be lodged with the Financial Criminal Authority, where the area of the contested administrative act has been set. The insertion is applicable to another body unless § 140. 4 is to be applied only in time if the complaint is made before the expiry of the complaint period of a competent authority or the Bundesfinanzgericht.

(4) If there is an oral declaration, the collection of a complaint is to be notified in writing or in oral form within a week to the authority which has adopted the contested recognition. A notified complaint is within the period referred to in paragraph. 2. A complaint that has not been notified or delayed shall be dismissed unless it has been ordered by a complaint referred to in § 151. 1 person who was not present or represented at the oral hearing."

41. § 151 is amended as follows:

(a) The introduction rate of § 151(1) is: “The collection of a complaint against knowledge is entitled to:

(b) (2):

"(2) The timely complaint against knowledge has suspensive effect, except in the cases referred to in Section 142(2). 1 for the risk of escape. “

42. § 152 is:

"§ 152. (1) A complaint against any other decision taken in the financial criminal proceedings as well as against the exercise of direct financial offences of command and forced violence is permitted, unless an appeal is declared inadmissible. In the case of the proceedings, in so far as an appeal is not admissible, a dismissed complaint is not permitted; they can only be challenged with a complaint against the final recognition (decision) procedure. In order to collect the complaint, the person is entitled to have been injured in his rights by the contested decision or claiming to have been violated by the exercise of direct financial offences of command and forced violence, as well as in the case of a statement of a Spruchsenates or a Spruchsat President.

(2) The complaint after paragraph. 1 does not have a suspensive effect. However, at the request of the complainant, the authority, whose decision is contested, has to recognise the suspensive effect if the fullness of the decision would lead to irreparable damage and does not give rise to immediate recovery. The refusal of the suspensive effect does not allow a deferred complaint; In the case of a Chairperson of the Spruch, he decides on the application.

(3) A complaint for breach of the obligation to decide (sufficiency) by type. 130. 1 Z 3 B-VG is only allowed if, within six months, applications provided for by this federal law in the administrative criminal proceedings have not been decided. The deadline expires from the day when the application is received from the competent financial criminal authority. The Federal Financial Court has requested the NCA to decide, within a period of up to three months, on the application, and to submit to the Bundesfinanzgericht the relevant parts of the file in a copy or to indicate why there is no breach of the obligation to decide. The time limit can be extended once again if the financial criminal authority can prove the existence of reasons in the case which make it impossible to adopt the decision in a timely manner or to take proceedings. If the financial criminal authority has taken action within the time limit set, the procedure concerning complaints has to be terminated, otherwise the jurisdiction to decide on the non-compliance application to the Bundesfinanzgericht is over. “

43. § 153 is amended as follows:

(a) In the introductory sentence of paragraph 1, "The appeals" the words "The complaint".

(b) In paragraph 1 (a) replaces the word "es" the word “they”.

c) In paragraph 2, replaces the word "Recalls" the word "Complainants".

(d) the following paragraph. 4 is added:

"(4) The Sufficiency has to include:

44. The heading before § 156 is:

"2. Complaint procedure. “

45. Articles 156 to 160 are:

"§ 156. (1) The financial criminal authority has lodged a complaint which has been brought back against an understanding of its adoption (a decision) or against the exercise of direct financial offences of command and forced authority or for breach of the obligation to decide, if the complaint is not admissible or has not been brought in due time.

(2) If a complaint does not meet the requirements set out in § 153, or if it has a form break, the Financial Criminal Authority has ordered the complainant to correct the deficiencies with the notice that the complaint will be withdrawn after a reasonable period to be determined at the same time.

(3) If there is a reason to withdraw after paragraph. 1 or for the award of a contract after paragraph. In the absence of any formal or substantive deficiencies, the complaint must be submitted to the Bundesfinanzgericht following a presentation report. In any case, the draft report has to contain an opinion on the matters of law and law in the appeal procedure and all reasonable requests from the financial criminal authority. A complaint from the office officer (§ 153(2)) must be made to the accused and to the co-authors who have been brought to the proceedings pursuant to Section 122.

(4) First of all, the Bundesfinanzgericht has to examine whether there is a reason not taken up by the Financial Criminal Authority for refusing or for a contract for deficiencies, and, if necessary, according to the paragraph. 1 and 2 to take decisions.

§ 157. In so far as special rules are not taken for the complaint procedure, the provisions applicable to the administrative criminal proceedings must be applied in a meaningful manner. For the penalty, order and mutual penalties to be imposed by the Federal Financial Court, as well as their lifting and compulsory insertion, § 287 BAO is deemed appropriate. The execution of an oral hearing may also be waived if the contested recognition is already to be lifted due to the case situation. The provision of the § 131 is to be applied in a sense of meaning that the professional spawning judges give their votes in alphabetical order.

§ 158. The Bundesfinanzgericht may request mutual assistance from the Federal Financial Court. Any evidence already carried out in the administrative procedure must be repeated in the appeal procedure unless this is necessary to determine the true facts.

§ 159. The appointment of the office officer in accordance with § 124. 2 also applies to the complaint procedure. If the order of another official representative is necessary or appropriate, or has not yet been appointed an official representative, the Board of the Financial Criminal Authority has to appoint an official representative for the complaint procedure to submit the complaint to the Bundesfinanzgericht.

§ 160. (1) Complaints about knowledge must be decided after previous oral proceedings

(2) Complaints that do not object to knowledge must be decided without oral proceedings. “

46. The heading before § 161 is:

3 decisions on complaints. “

47. § 161 is amended as follows:

(a) (1):

"(1) The Bundesfinanzgericht, if the complaint is not to be dismissed by decision in accordance with § 156, has to decide in principle in the matter itself with knowledge. It is entitled, both in the Spruch and with regard to the reasons of the knowledge, to put its views on the place of those of the Financial Criminal Authority and to amend or revoke the contested knowledge (decision) or to declare the contested administrative act unlawful or to reject the complaint as unfounded. “

(b) In paragraph 2, "the Second Court of Finance" the words "The Bundesfinanzgericht" and at the place of the words "No appeal" the words "No complaint".

(c) The paragraphs 3 and 4 are:

"(3) An amendment to the contested findings to the detriment of the accused person or of the co-operators is only allowed in case of appeal by the official representative. If, on the occasion of the complaint, the Bundesfinanzgericht finds that, to the detriment of any other accused or ancillary who has not lodged a complaint, the law has been incorrectly applied, it has also been brought by those persons.

(4) The Bundesfinanzgericht may also have the annulment of the contested findings (misses) by revoking the case to the financial criminal authority by deciding if it considers substantial additions to the investigation procedure necessary; the financial criminal authority is bound by the judicial review set out in the previous decision. The new administrative knowledge is based on paragraphs 2 and 3."

(d) the following paragraph. 5 is added:

"(5) Sufficiency complaints are to be detected if the delay is not due to a predominant fault of the financial criminal authority. “

48. § 162 is:

"§ 162. (1) The findings of the Federal Financial Court have to be taken on behalf of the Republic.

(2) The preparation of a knowledge or decision must, as far as appropriate, include:

(3) The Spruch has to contain the decision in the matter and the decision on the cost or abolition of the contested evidence (misses) by revoking the matter to the financial criminal authority or by repealing the decision concerning the independence of the financial criminal authority and the admissibility of a revision to the administrative court. In addition, the declarations, the reasons and the payment requirement apply to the Articles 138 and 139 and § 140. 5 sense. The possibility of a complaint to the Constitutional Court should be mentioned.

(4) Preparations of knowledge have to include information about the possibility of a complaint to the Constitutional Court and a regular or extraordinary revision to the Administrative Court. The administrative court has also indicated:

49. § 163. 1 is:

"(1) The recognition of the Federal Financial Court must be written. The office officer of the complaint procedure, and by the financial criminal authority, must be sent to the accused and to the co-authors who have been brought to proceedings pursuant to Section 122. “

50. § 164.

51. § 165 is amended as follows:

(a) In paragraph 3, replaces the word sequence "Decision of appeal" the words "Competitive decision of the Federal Financial Court".

(b) In paragraph 4, "in first instance".

(c) The following sentence is added:

"If the Bundesfinanzgericht has adopted the final decision, the application for resumption must be submitted within the period referred to in the first sentence. “

(d) The following sentence is added to paragraph 5:

"If the Bundesfinanzgericht decides on the application, this has to be seen with decision on the suspensive effect. “

52. § 166 is amended as follows:

(a) paragraphs 1 to 3 are:

"(1) The decision on the resumption is to be taken by the financial criminal authority who has made the decision in the closed procedure. The decision on the resumption is to be taken by the Bundesfinanzgericht by a decision if it has taken the final decision.

(2) In which the resumption consented or ordered decision or decision must be taken to what extent the procedure must be resumed. This decision or decision does not affect the further legal existence of the decision of the closed procedure. However, the resumption of the financial criminal authority or the Bundesfinanzgericht, which has been resuming, has to suspend the full recovery of the decision taken in the final proceedings, if it would lead to irreparable damage and does not halt immediate fullship. A complaint or revision is not allowed against the return.

(3) As a result of the resumption, the criminal case, when it has already been settled by the Bundesfinanzgericht, is back in the state of the complaint procedure, in all other cases in the state of the investigation procedure. Previous surveys and evidence that are not affected by the grounds for re-entry cannot be repeated. “

(b) 4 last sentence is:

If a decision is not considered in the case itself, the procedure resumed is to be terminated by decision in the proceedings before the Bundesfinanzgericht. “

(c) Paragraph 6 is:

"(6) If the resumption of the application procedure has been approved, the decision cannot be less favourable than the decision of the previous procedure. If, on the occasion of the resumption that another accused person or ancillary party would have been entitled to a contract (§ 165(3)), it would be necessary to act as well as a request for resumption of proceedings brought by those persons. “

53. § 167. 2 is:

"(2) The request for re-entry must be lodged within a month of hearing the obstacle at the financial criminal authority or at the federal financial court, depending on whether or not the time limit of the financial criminal authority or the federal financial court should take place there. These are also used to decide on the application. The Bundesfinanzgericht decides with decision. If the time limit for the Spruchsenat was to be met, or the trial should take place before the Spruchenat, the President of the Spruchsenates decides on the re-establishment request. “

54. § 168. 3 is:

"(3) If re-enforcement is requested because of the absence of an oral hearing and appealed against the finding of a complaint, it is only necessary to take the action of the complaint if the application has been rejected or rejected. “

55. § 169 is:

"§ 169. The Financial Criminal Authority, represented by the Executive Officer, may object to a decision of the Federal Financial Court review in accordance with Art. 133 B-VG to the Administrative Court. This can be done both in favour of and against those affected by the decision. The revision period starts with the termination of the decision to the office officer. “

56. § 170. 2 and 3 are:

"(2) The Supreme Authority may take decisions of the financial criminal authorities in the exercise of the supervisory rights for the reasons of § 289. 1 lit. a to d BAO. Decisions of worms may not be repealed in the exercise of the supervisory rights.

(3) The Supreme Authority, the Senate of the Federal Financial Court or a judge of the Federal Financial Court, may, without prejudice to the decision adopted by them. 1 of the powers conferred on the Court of Justice for the reasons of § 289 BAO, if it is challenged by revision to the Administrative Court or by a complaint to the Constitutional Court. “

57. In § 177, paragraph 3, "the Second Court of Finance" the words "The Bundesfinanzgericht".

58. § 187 is:

"§ 187. (1) In case of suspicion of prudent circumstances, the Federal Ministry of Finance may, on request of the pens imposed by the financial criminal authorities, take full or partial account or convert prison sentences into fines. Under the same conditions, goods and means of transport may be released to the former owner without charge or against a sum of money.

(2) The succinct view of penalties imposed by the Bundesfinanzgericht or the Verwaltungsgerichtshof is only to the Prime Minister on a proposal from the Federal Government or the Federal Minister for Finance authorized by it (Art. 2 lit. c, Art. 67(2) 1 B-VG). The request for a succinct view is to be submitted to the Federal Ministry of Finance. In the case of the financial criminal authorities or the Bundesfinanzgericht, there is no need to go to the Federal Ministry of Finance immediately. A succinct view expressed by the Federal President is to be notified to the Federal Ministry of Finance. This has also agreed to the pens if the gift search remains unsuccessful.

(3) There is no right to be ignored. “

59. In § 194d, paragraph 1, "Public Offices" a speech and the following: "The Bundesfinanzgericht" inserted.

60. In § 196, paragraph 3, the first sentence shall be the following: "first instance".

61. In § 199, 3 inserted:

(3) Operators of liability within the meaning of § 64 StPO are also persons who are liable for values (§ 19). “

62. In § 200(2)(a) the word sequence will be “The Publicanwalt” by the words “The Publicaatsanwaltschaft’s Office” replaced.

63. § 210 is amended as follows:

(a) In paragraph 1, the following words will be "The Court of First Instance" by the words "The Oberlandesgericht" and the word "er" by the word "es" replaced.

(b) Paragraph 4:

"(4) The Oberlandesgericht has set out in the appeal decision, for which reasons it derives jurisdiction to sanction financial offences. If this jurisdiction is expressly challenged in the statement of charges, it must also explain why it is taking them."

(c) In paragraph 5, the following words will be “The Publicanwalt” by the words “The Publicaatsanwaltschaft’s Office” replaced.

(d) In paragraph 7, the word sequence will be "by the Court of Justice" by the words "through the Oberlandesgericht" replaced.

64. In § 211(1), the word sequence is “The Publicanwalt” by the words “The Publicaatsanwaltschaft’s Office” and the word "er" by the word “they” replaced.

65. The heading before § 213 is:

"For the Articles 229 and 268"

66. In the § 213, 1, b, 227 paragraphs 1 and 228, “The Publicanwalt” by the words “The Publicaatsanwaltschaft’s Office” replaced.

67. § 229 is amended as follows:

(a) The fourth sentence of paragraph 1.

(b) In paragraph 4, the word sequence will be "to the Court of Justice" by the words "to the Oberlandesgericht" replaced.

68. In § 238, the word sequence will be "Demanwalt" by the words "The Publicaatsanwaltschaft's Office" replaced.

69. In § 239, the word sequence will be "The Publicanwalt" by the words “The Publicaatsanwaltschaft’s Office” replaced.

70. § 240. 2 is:

"(2) The rules of Articles 9 and 12 of the Criminal Law 2005 (StEG 2005), BGBl. I No 125/2004 should be applied in a meaningful manner. “

71. In § 242, paragraph 4, the word sequence will be "to the Court of Justice" by the words "to the Oberlandesgericht" replaced.

72. § 245 is:

"§ 245. (1) If the perpetrators or other actors are detected later, but the financial crime is not found guilty, those who have suffered from the loss of assets (Figure 3) are compensated by the Federal Government for damage to assets.

(2) The former owners of the missing objects and persons whose deposit or retention rights have not been recognised in the missing objects.

(3) For the dispute between the compensation applicant and the Federal Government, the Articles 9 and 12 of the Criminal Law 2005 (StEG 2005), BGBl. I No 125/2004, are to be applied in the sense. “

73. § 246.

74. § 265 is amended as follows:

(a) The following paragraph. 1s added:

"(1s) The § 30a(5), 33(3)(a) and (c), 46(2). 1 lit. a, 54(2) 2, 199. 3, 200 paragraphs. 2 b. a. 210 paragraph. 1, 4, 5 and 7, 211 paragraphs 1, 213(1) b, 227(2). 1, 228, 229 paragraphs 4, 238, 239, 240(2), 242 paragraphs 4 and 245, and the heading before § 213 each as amended by the BGBl. I No 14/2013 enter with the BGBl's customer presentation. I No 14/2013 following day in force; At the same time, § 229. 1 fourth sentence and § 246 extra power. Articles 3, 4(2), 14(2). 3, 31 paragraph 4, b, 57. 6, 58. 1, 2 and 3, 59 paragraphs. 1, 2 and 3, 60 paragraphs. 1, 61 paragraph. 1, 62, 64(3), 65(2), 66(2), 67, 68 paragraphs 1, 2 and 6, 69, 70(2), 71, 71a, 72 (1), 74 (1) and 3, 80, 81, 82 (1) and 3, 83(2). 2 and 3, 85(2). 1 and 4, 87 paragraphs. 1 and 7, 88 paragraphs. 1 lit. a and c, paragraphs 3 and 5, 90 paragraphs. 2, 93(2). 7, 95, 99 paragraphs 6, 102 paragraphs 4, 115, 116 paragraphs. 1, 117. 2, 118, 119, 120 (1), 122 (1), 123(2). 1, 124. 1 and 2, 125 paragraphs. 2, 127. 1, 130 paragraph. 1 lit. a. 131 ab. 2, 134, 135 (1) lit. a, 137 Lithuania.a, 139, 140 paragraphs. 1, 141. 2 and 3, 143. 1, 145. 1, 2 and 4, 147, 150. 1, 3 and 4, 151 paragraphs. 1 and 2, 152, 153. 1, 2 and 4, 156, 157, 158, 159, 160, 161, 162, 163. 1, 165 paragraphs. 3, 4 and 5, 166. 1, 2, 3, 4 and 6, 167(2), 168(3), 169, 170(2) and 3, 171(2). 2, 172 paragraphs. 1, 175. 2, 176. 1, 177. 1 and 3, 178, 180(2), 185(2). 5, 187, 194a, 194d (1), 196(3) and 207(2). 1 and the headings before the Chapters 62, 65, 71a, 156, 161, and the heading of the VII. Main pieces and its point A each in the version of the Federal Law BGBl. I No 14/2013 enter into force on 1 January 2014; At the same time, the § 63, 85. 7, 87. 2, paragraph 5, second sentence and paragraph 6, 89. 6, 142(2) and 164 out of force. This applies to:

(b) In paragraph 5, b, the expression is expressed "The Federal Law 1973, BGBl. No 389" by the expression "The Federal Law 1986, BGBl. No 76" replaced.

Article 6

Amendment of the Customs Law Enforcement Act

The Customs Law Enforcement Act, BGBl. No. 659/1994, last amended by BGBl. I No 50/2012, as follows:

1. Articles 85a to 85f and headings are:

"For Art. 243 ZK

§ 85a. For the appeal procedure in the sense of the kind. 243 ZK comes within the scope of Section 2(2). 1 and 2 subsequent special rules for application.

§ 85b. (1) The first stage (Article 243, paragraph 243). 2 (a) to complain.

(2) The § 284 to 286 BAO applies to the body of the § 284(2). 1 BAO period of six months. 6. 2 ZK, in the applicable law, shall take a shorter period of time to decide on a request.

(3) The complaint against the decision of a customs office must be lodged with this; in a decision relating to the determination of import duties in accordance with § 87. 1 Z 1 Lithuania. b) to submit the complaint to the customs office responsible for the determination of import duties.

§ 85c. The right to lodge a complaint against an entry tax ruling is also up to the joint and severally liable recipients of the goods which the applicant has acquired.

§ 85d. The rules of Section 262(2) to 4 BAO are not applicable.

§ 85e. The proceedings before the Bundesfinanzgericht constitute the second stage appeal procedure (Article 243(2)). 2(b)). For representation in the proceedings before the Bundesfinanzgericht, it is also the case in § 38. 1 person.

Decisions in the meaning of the customs legislation, which are not in the sense of the federal system of levies, are also subject to the competence of the Federal Financial Court in the sense of the Art. 130(2) Z 1 B-VG.

§ 85f. The customs authorities and the Bundesfinanzgericht contact § 2(2). 3 and Articles 85a to 85e even if they do not fall within the scope of Section 2(2). 1 and 2. “

2. The § 120 is the following paragraph. 1t on:

"(1t) Articles 85a to 85f as amended by the BGBl. I No 14/2013 enter into force on 1 January 2014. “

Fischer

Faymann