104. Federal Law amending the Law on Financial Criminal Law and the Banking Act (Financial Criminal Law Novella 2010-FinStrG-Novelle 2010)

The National Council has decided:

Article 1

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 9/2010, is amended as follows:

1. The title of the species. I is:

"Criminal law and criminal procedure law in matters of taxes and monopolies regulated by law or by law of the European Union"

2. In § 1, the following paragraph 3 is added:

"(3) Intentional financial offences, which are threatened with a custodial sentence of more than three years to be imposed, are crimes within the meaning of Section 17 (1) of the StGB."

3. § 2 shall be amended as follows:

(a) In paragraph 1, lit. b will replace the point with a stroke point and the following lit. c is added:

" (c)			the import turnover tax to be collected in another Member State of the European Union or excise duties harmonized by the legislation of the European Union, provided that the duty to pay in respect of a person committed in that State is Financial vergo that is pursued domestily. "

(b) (3) reads:

"(3) monopoly within the meaning of this Article shall be the tobacco monopoly."

4. In § 14 (3), after the word order with the punctuation "Official act of a court," the phrase, including the punctuation " a public prosecutor, " and after the word sequence with the punctuation "if the court," the phrase, including the punctuation " the prosecutor's office, " inserted.

5. § 15 is amended as follows:

(a) para. 2 reads:

" (2) In the case of financial offences which are not punishable by a custodial sentence to be imposed, only those who are required to hold the perpetrator of further financial offences or the commission of financial offences may be identified. by others. "

(b) According to paragraph 3, the following paragraph 4 is added:

" (4) In the case of financial transactions which are punishable by a custodial sentence to be imposed mandatory, § § 37 and 41 StGB are to be applied in accordance with the requirement that the fine to be imposed in place of the custodial sentence with up to € 500 000 to be imposed "

6. § 17 shall be amended as follows:

(a) The first sentence of Section 17 (4) reads:

" Monopolies are subject to decay without regard to who they belong to. "

(b) The second sentence of Section 17 (6) reads as follows:

" This does not apply to means of transport and containers which are referred to in paragraph 2 (2). (b) the species whose special devices cannot be removed, and for monopolies in which, because of their nature or otherwise because of certain facts, it is necessary to obtain them against monopolies will be violated. "

7. § 21 shall be amended as follows:

(a) (1) and (2):

" (1) If a person has committed several financial offences of the same or different kind through an act or by several self-employed acts and is recognized at the same time through these financial offences, then a single fine, imprisonment or money shall be granted. and deprivation of liberty. In addition to these penalties, it is possible to recognise a default or value of compensation if such a penalty is also only threatened for one of the financial offences that have been met.

(2) The single sentence of money or imprisonment shall be determined in each case after the threat of punishment, which is the highest punishment. However, it is not possible to impose a lower penalty than the highest of the minimum penalties provided for in the convicted threats. If the combined penalty threats depend on value, the sum of these threats shall be decisive for the uniform financial penalty. If, in one of the convicted penal threats, is a fine, in another custodial sentence, or if only in one of them is threatened with imprisonment and imprisonment, then, if both penalties are mandatory, is to be applied to a A fine and a custodial sentence can be recognized. If one of them is not necessarily threatened, it may be imposed. "

(b) In paragraph 3, the following sentence is added:

"If, in the case of a common punishment, no higher than the sentence pronounced in the previous decision would be imposed, it should be seen from an additional penalty."

8. § 22 (2) reads:

"(2) If a financial offence has been committed fraudulent or by deception, the deed shall be punished exclusively under this federal law."

9. § 23 (2) reads:

" (2) In the case of assessment of the penalty, the reasons for the gravity and the mitigating grounds, insofar as they do not already determine the threat of punishment, are to be weighed against each other. In doing so, it is necessary to consider whether the reduction or the loss of duty should have occurred definitively or only temporarily. In addition, § § 32 to 35 of the German Civil Code (StGB) shall apply. "

9a. § 23 (4) reads:

" (4) In the case of financial transactions, the penalty of which is based on an amount of value, the calculation of the fine shall be carried out at least one-tenth of the maximum amount of the suspended fine. The calculation of a fine under this amount for special reasons shall be admissible if the payment of the financial offence is not the responsibility of the court. "

10. § 24 (1) reads:

" (1) For juvenile offenders (§ 1 Z 3 of the Youth Court Act 1988), which are to be punished by the court, in addition to the provisions of this main piece, § § 5 Z 6, 7, 8 (1) and 2, and § § 12 to 16 of the Youth Court Act 1988 shall apply, with the proviso that: § 204 StPO is not applicable. "

11. In § 26 the following sentence is added:

" A financial penalty may only be provided for up to half of the term. However, the part of the financial penalty, which is not contconditionally required, must be at least 10% of the penalty-determining value. "

12. § 28a (1) reads:

" (1) The provisions of the first subparagraph shall apply to financial verts of associations to be punished by the court (Section 1 (2)). and second section of the Association Responsibility Act; the association fine is, unless otherwise specified in the facts, but according to the financial penalty for which the association is responsible, under threat of financial penalties, under the conditions laid down in § 15 (2), however, after 1.5 times the amount of this threatened fine. In addition, the provisions of this section shall apply insofar as they are not exclusively applicable to natural persons. "

(13) § 29 is amended as follows:

(a) para. 1 reads:

" (1) Anyone who has pleaded guilty to a financial offence shall be punished in so far as he presents his or her misconduct (self-indication). When the handling of the leftiest duties or monopolies is the responsibility of the customs authorities, the presentation has to be made to a customs office, otherwise to a tax office. It is excluded upon entry into the fresh deed. "

(b) para. 2 reads:

" (2) If a reduction of duties or other loss of income was associated with a misconduct, the impunity shall only arise in so far as the authority without default is the circumstance which is important for the purpose of determining the reduction or the failure of the person to be , and within a period of one month, the resulting amounts owed by the scoreboard, or for which it may be used for liability, shall in fact be paid with a debt-free effect. The monthly period begins with self-disclosure (§ § 201 and 202 BAO) with the self-indication, in all other cases, with the announcement of the due amount to run to the scoreboard and can be made by granting of payment facilities (§ § § § § § § § § § 1). 212 BAO) shall be extended to a maximum of two years. If the guilt is completely or partially resurrected in the direction of payment, this shall, without prejudice to the provisions of § 31, also cause the resurrecation of criminal liability. "

(c) para. 3 lit. b is:

" (b)			if, at the time of the self-indication, the deed has already been discovered in whole or in part with regard to its constituent elements and this was known to the scoreboard or the discovery of the breach of a customs-approved obligation with regard to its the objective of the constituent elements was immediately imminent and this was known to the scoreboard, or "

(d) (4) first sentence reads:

"Regardless of the impunity, it is possible to recognise the decay of monopolies."

(e) paragraph 5 reads:

"(5) The self-indication shall only be effective for the scoreboard and for the persons for which it is reimbursed."

(f) According to paragraph 5, the following paragraph 6 is added:

" (6) If a self-indication has already been refunded in respect of the same claim, with the exception of advance payments, the new self-indication shall be punishable only if, apart from the fulfilment of the rest, the remaining self-indication shall be reimbursed. Conditions necessary for the impunity effect of a self-display shall also be subject to an increase of 25% of an additional amount resulting from the new self-display, to be determined by a decision of the tax authority, provided that: in the case of this non-advance payment, in good time in the sense of paragraph 2 shall be paid. If impunity does not occur, then the obligation to pay the delivery increase shall not be required from that date. Any sums paid up to that point shall be credited. The increase in the delivery shall be considered as a secondary claim within the meaning of section 3 (2) (lit). c BAO. "

14. In accordance with § 30, the following § 30a and heading is inserted:

" Criminal lift in special cases (shortening surcharge)

§ 30a. (1) The tax authorities shall have the right to raise an amount of 10% of the claims established in the course of a tax review measure, in so far as the suspicions of a financial event are suspected in respect of these justifiable inaccuracies , provided that this amount does not exceed EUR 10 000 for one year (an assessment period) but, in sum, does not exceed EUR 33 000, the person liable for delivery or the goods to be paid to the goods to be paid no later than 14 days after the amount of the levy has been fixed. agree with the reduction surcharge or apply for this and it effectively waived the imposition of a legal remedy against the fixing of the rate of increase. If, within one month of being fixed, the increase in the rate and the charges on which it is based are in fact paid in full with a debt-relieving effect, impunity for the purpose of the increase in the amount of the levy shall be the subject of: of financial offences committed to these claims. A payment delay may not be granted.

(2) Where several inspection measures are carried out simultaneously or in direct succession, the sum of all the reductions in the admissibility of the determination of an increase in the rate of payment as referred to in paragraph 1 shall be decisive.

(3) If no impunity occurs due to failure to comply with the requirements laid down in paragraph 1, the obligation to pay the increase shall not be required from that date. Any sums paid up to that point shall be credited.

(4) In the event of a subsequent reduction in the amount of duty to be paid, the calculation of the increase in the levy shall be carried out with retroactive consideration of the reduction amount.

(5) Without prejudice to Article 108 (2) of the Customs R-DG, the fixing of an increase in duties in connection with customs duties and with charges to be levied by the customs authorities shall be inadmissible.

(6) Furthermore, the fixing of an increase in the levy is excluded if a financial penalty is already pending in respect of the charges concerned, a self-indication exists or a punishment is required in order to prevent the perpetrator from committing the offence. to hold further financial transactions.

(7) The fixing of the rate of increase does not constitute an act of persecution. This does not prevent the prosecution of a further reduction of duties or a non-execution (non-removal) of self-assessment duties, which is effected in respect of the same type of duty and the same period of collection period.

(8) The increase in the delivery shall be regarded as a subsidiary claim within the meaning of § 3 BAO. "

(15) § 33 is amended as follows:

(a) In para. 2 lit. a becomes the phrase "The Sales Tax Act 1972" through the phrase "turnover tax law 1994" replaced.

(b) para. 2 lit. b is:

" (b)			in breach of the obligation to take the lead under Section 76 of the Income Tax Act 1988 as well as wage accounts corresponding thereto, a shortening of payroll tax, service contributions to the compensation fund for family allowances, or Contributions to the service contribution "

(c) paragraph 5 reads:

" (5) The right of deduction shall be punishable by a fine of up to two times the amount of the reduction amount applicable to the penalty frame (the unwarranted delivery credit). This includes only those amounts of duty (unwarranted credits), the shortening of which has been caused in the context of the injustices on which the perpetrator's intent relates. In addition to the fine, the term of imprisonment shall be punishable by imprisonment of up to two years. "

16. § 34 (4) reads:

" (4) The negligent reduction of charges shall be punishable by a fine of up to one-fold the relevant reduction amount (the unwarranted delivery credit). The second sentence of Article 33 (5) shall apply mutaly. "

17. In § 35, the following paragraph 5 is added:

" (5) Sales and excise duties shall be based on the amounts of the penalty-determining value which would be applicable in the event of the creation of the tax liability in the country, unless the accused has the amount of the amount by a legally enforceable amount. Notification of the other Member State of the European Union responsible for the collection of the levy. "

18. § 36 (3) last sentence reads:

"§ 35 (4), second sentence, and section 35 (5) shall apply."

19. § 37 (4) reads:

"(4) § 35 (4), second sentence, and § 35 (5) shall apply."

20. § 38 together with the title is:

" Punishment in the case of industrial action

§ 38. (1) A fine of up to three times the amount after which the penal threat is otherwise directed shall be punished, who, without fulfilling the facts of § 38a or § 39, shall be punished, a smuggling, a child-sex education or an evasion of Entrance or exit taxes or a waste management according to § 37par. 1 in which it is important to obtain a continuous intake (commercial commission) through the recurrent observation. In addition, in accordance with § 15, a term of imprisonment of up to three years, at a penalty-determining amount of more than 500 000 euros, is to be recognized for a term of imprisonment of up to five years. In addition, the provisions of § § 33, 35 and 37 are to be applied over the decay; the decay also includes the means of transport within the meaning of § 17 para. 2 lit. c Z 3.

(2) The penal threat shall only apply to those involved whose purpose includes the commercial commission. "

21. In accordance with § 38, the following § 38a and heading is inserted:

" Punishment as a member of a gang or under the use of force

§ 38a. (1) Who, without complying with the facts of section 39,

a)			the smuggling, the withdrawal of the right of entry or the evasion of input or exit charges as a member of a gang of at least three persons who have joined the commission, with the participation (§ 11) of another band member;
b)			a smuggling, in which he or with his or her knowledge, another person involved in the act carries a weapon or other means, and it is important to him in order to overcome or prevent the resistance of a person,
is to be punished in accordance with paragraph 2.

(2) Is the sanctification of the financial transactions referred to in paragraph 1

a)			reserved exclusively for the court, is to be recognized for a term of imprisonment of up to five years. In addition to a custodial sentence of up to four years, a fine of up to 1.5 million euros can be imposed. Associations shall be punished by a fine of up to three times the penalty-determining value;
b)			shall not be reserved to the General Court, shall be liable to a fine of up to three times the amount after which the threat of criminal penalties is otherwise determined. In addition, in accordance with § 15, a term of imprisonment of up to three months is to be recognized.
In addition, the provisions of § § 33, 35 and 37 are to be applied over the decay; the decay also includes the means of transport within the meaning of § 17 para. 2 lit. c Z 3.

(3) The threat of criminal penalties shall apply only to those parties whose attachment includes the aggravating circumstances referred to in paragraph 1. "

22. The previous § 39, together with the title, is repealed and is now:

" Tax fraud

§ 39. (1) The duty of duty shall be convicted of who shall be liable solely by the court for financial offending of the confiscation, the smuggling, the evasion of entrance or exit taxes or the proceedings of the defamation pursuant to section 37 (1) of the German law.

a)		the use of false or falsified documents, false or falsified data or other such evidence, with the exception of leftists, declarations of duty to be drawn up in accordance with the provisions of customs, monopol or customs legislation, Display, record, and profit or loss investigation; or
b)		Use of apparent transactions and other sham actions (§ 23 BAO)
.

(2) A tax fraud shall also be found guilty of the fact that, without complying with the facts set out in paragraph 1, the court to be punished for financial offences in the event of a levy is liable to claim pretax amounts which are not delivered or to which the goods are not delivered or are subject to the law. other services, in order to obtain an unjustifiable credit note.

(3)		(a) Those who commit a tax fraud shall be punished with a custodial sentence of up to three years. In addition to the custodial sentence, a fine of up to one million euros can be imposed. Associations are to be punished with a fine of up to 2.5 million euros.
b)			Those who commit a tax fraud with a penalty-determining amount of EUR 250 000 shall be punished with imprisonment of six months up to five years. In addition to a four-year prison sentence, a fine of up to 1.5 million euros can be imposed. Associations are to be punished with a fine of up to five million euros.
c)			Those who commit a tax fraud with a penalty-determining amount of EUR 500 000 shall be punished with imprisonment of up to ten years. In addition to an eight-year prison sentence, a fine of up to 2.5 million euros can be imposed. Associations shall be punished by a fine of up to four times the amount of the value determined.
In addition, the provisions of § § 33, 35 and 37 are to be applied over the decay; the decay also includes the means of transport within the meaning of § 17 para. 2 lit. c Z 3. "

23. § 40 deleted.

24. § 43 and the title shall be inserted:

" Forbidden manufacture of tobacco products

§ 43. (1) The prohibited manufacture of tobacco products (§ § 2 f. Tobacco Control Act (Tobacco Control Act) 1995) is responsible for the fact that, intentionally without the authorization required under the 1995 Tobacco Control Act, manufactured tobacco products are manufactured in the tax area of tobacco control.

(2) The prohibited manufacture of tobacco products shall also be responsible for the purpose of enabling the commission of the act, which is punishable by punishment, to commit itself or another person, premises, installations, equipment and devices, raw materials, (i) auxiliary substances, semi-finished products or packages which, according to their particular nature, are intended to produce, process or process tobacco products, create, manufacture, manufacture, acquire, or procured from another, one leaves another, or else owns it.

(3) The prohibited manufacture of tobacco products shall be punishable by a fine of up to EUR 100 000. In the event of decay, it shall be recognized in accordance with § 17; it shall also include the equipment, devices, raw materials, auxiliary materials, semi-finished products and packaging.

(4) Anyone who negligently deals with the act referred to in paragraph 1 shall be punished with a fine of up to EUR 50 000. "

25. § 44 together with headline reads:

" Intentional interventions in monopoly rights

§ 44. (1) The intentional intervention in monopoly rights shall be convicted of who, in his or her other advantage, intentionally or in any other advantage, the bids or prohibitions contained in the provisions relating to the monopoly of tobacco, in respect of the trade in monopolies , except in the case of tobacco products for which the tobacco tax has been paid or which are exempt from the tobacco tax.

(2) The intentional intervention in monopoly rights shall be punishable by a fine of up to one-fold of the tax base. The basis for the assessment shall be that for monopole items for which a retail selling price is fixed, for other monopole items in accordance with the retail selling price of the monopole item closest to nature and quality, and, if such a comparison is not possible to calculate according to the common value.

(3) In case of decay, it shall be recognized in accordance with § 17; it shall also include the raw materials, auxiliary materials, semi-finished products, equipment and devices. "

26. The title before § 45 reads:

"Negligent Interventions in Monopoly Rights"

27. § 49 (1) is amended as follows:

(a) In lit. a becomes the phrase "Advance payments of sales tax or advance payments of alcoholic beverages" through the phrase "in particular advance payments of turnover tax," replaced.

(b) In lit. b becomes the phrase "The Sales Tax Act 1972" through the phrase "turnover tax law 1994" replaced.

28. In § 49a, the following paragraph 3 is added:

" (3) It is also guilty of undue financial regulation who, without complying with the facts of a financial crime threatened with tighter punishment, deliberately undertakes to report a communication corresponding to § 109b EStG 1988. The financial irregularities shall be punishable by a fine of up to 10% of the amount to be added, but not more than EUR 20 000. '

29. § 53 shall be amended as follows:

(a) para. 1 reads:

" (1) The court is responsible for the payment of financial offences if the financial offence was committed intentionally and the relevant amount of value according to which the criminal threat is directed (penalty-determining value) exceeds 100 000 euros or if the The sum of the relevant penalty-determining value amounts from a number of intentionally committed financial offences exceeds EUR 100 000, and all these offences fell within the local and factual competence of the same financial authority. Only financial transactions which have not yet been decided on in a legally binding manner can be met. "

(b) In paragraph 2, the word order shall be " In paragraph 1 lit. b shall replace the value of EUR 75,000 of the value of EUR 37,500 in the cases " through the phrase " In paragraph 1, the value of EUR 50 000 in the case of the value of EUR 100 000 shall be replaced by the value of EUR 50 000. replaced.

(c) In paragraph 7, the citation shall be "§ 22 (2)" by quoting "§ 22 (2) and (3)" replaced.

30. In § 54, paragraph 5, the word order shall be "Will the court proceedings" through the phrase "If the public prosecutor's office recruits the investigative procedure pursuant to Section 202 (1) or becomes the judicial procedure" replaced.

31. § 58 shall be amended as follows:

(a) para. 1 lit. a is:

" (a)			for financial offences committed in connection with or in connection with the import, export or transit of goods, and for financial offences which otherwise have levies or monopolies or other legislation, the handling of which is the subject of the customs administration or its own institutions, the customs office in whose territory these financial offences have been committed or discovered; "

(b) Lit. e is deleted.

(c) In § 58, para. 2 lit. a occurs in place of the amount "EUR 11 000" the amount "15 000 euro" and in place of the amount "22 000 euro" the amount "EUR 33 000" .

31a. § 65 (1) (lit). a shall be added to the following phrase:

"these sprouts also exist as bodies of the financial office for fees, traffic taxes and gambling;"

32. In § 68 (3), after the first sentence, the following sentence is inserted:

"The assignment to a professional group remains in the case of retirement or unemployment."

33. In accordance with § 71 and before the following heading is inserted as § 71a:

" § 71a. In the case of the financial and customs offices referred to in Article 65 (1), a respective office shall be set up for the organisational management of the forwarding procedures. "

34. § 74 is amended as follows:

(a) In paragraph 1, the following paragraph 2 is added:

" (2) Only after the expiry of the period of three days from the date of delivery of the summons to the first date of the oral proceedings, circumstances which may give rise to the bias of a member of the Senate or of the author shall be the refusal as soon as possible after having been informed of a grounds for refusal, but no later than the end of the taking of evidence at the oral proceedings. In this case, it decides on the rejection of the senate itself. "

(b) The previous paragraph 2 shall be replaced by the sales designation "(3)" .

(c) According to paragraph 3, the following paragraph 4 is added:

" (4) A separate appeal is not admissible against the decisions taken pursuant to paragraphs 1 to 3 above the rejection. If the refusal is recognised as justified, the amount of the rejection shall be included from that date in the performance of his duties. "

35. In § 83 (2), the following sentence is added:

"A separate legal remedy is not admissible against this decision."

36. In § 89 (4), after the turn "pursuant to section 38 (2) (1) of the said Law" the phrase " or in mutual assistance cases in accordance with. § 2 para. 2 ADG " inserted.

(37) § 93 is amended as follows:

(a) para. 1 reads:

" (1) The implementation of a house search (para. 2) or a person search (par. 3) requires a reasoned written order of the Chairman of the Board of Spruchsenate, who, according to § 58 (2), is responsible for the conduct of the oral proceedings and the precipitation of the recognition under the conditions laid down therein. Would. The arrangement shall be addressed to the financial penalty authority responsible for the implementation. A copy of this order shall be handed out to a person who is present at the beginning of the search. If no person concerned is present, the copy shall be filed under Section 23 of the Delivery Act. However, if the order was given orally, because the transmission of the written copy to the bodies responsible for the search could not be awaited due to danger in default, the copy shall be within the next 24 To deliver hours. "

(b) The first sentence of paragraph 4 reads as follows:

"If, due to the risk of default, the recovery is not possible either in writing or in an oral order in accordance with paragraph 1, the powers provided for in paragraph 2 and 3 shall, exceptionally, also be without order, the institutions referred to in Article 89 (2)."

(c) paragraph 7 reads:

" (7) Everyone who is affected by the search in his right to house is entitled to lodge a complaint against the order as well as against the conduct of the search to the financial services office of the second instance. The Chairman of the Appellate Council decides on these complaints, who would have to decide on legal remedies against the findings of the Spruchsenate referred to in paragraph 1 above. "

38. § 99 shall be amended as follows:

(a) In paragraph 1, after the word "certificates" a dash and the phrase "Data in general legible form" inserted.

(b) In paragraph 2, first sentence, the word order shall be "to have it done." by the expression ". replaced.

(c) According to paragraph 4, the following paragraphs 5 and 6 are added:

" (5) The financial criminal authorities are entitled to determine the identity of a person suspected of a financial offence or as a witness (information person) whose name, date of birth, place of birth, profession and residence address are to be determined. It is also empowered to determine its size and to photograph it, insofar as it is necessary for the determination of identity. Each person shall be obliged to participate in an appropriate manner in the identification of their identity. Upon request, you shall be informed of the occasion of the determination of identity.

(6) Requests for information within the meaning of Section 38 (2) (1) of the Federal Elections Act (BWG) shall be sent to credit institutions or financial institutions in the form of a decision. It is also in this communication that the request for information and all related facts and transactions to customers and third parties are to be kept secret if otherwise the success of the investigation would be endangered. The credit or financial institution and its employees are obliged to provide the required information and to have documents and documents available to be viewed and issued. This has to be done on an electronic data carrier in a commonly used file format if automation-assisted data processing is used to guide the business connection. If the credit or financial institution declares a complaint against the decision, records, data carriers and other documents shall be taken under seal and shall be presented with the complaint lodged by the financial authority of the second instance. In the appeal decision, it also has to determine whether these evidence is subject to the seizure. "

38a. The following sentences are added to § 124 (1):

" After six months from the initiation of the financial proceedings or the legal force of the decision on such a request, the accused person shall have the right to cease the investigation procedure for the reasons stated above. apply. The request shall be sent to the Commission. After the conclusion of the investigation procedure, unfinished requests for hiring or complaints against deportation orders are unfinished. "

39. § 125 (1) reads:

" § 125. (1) If the Chairman of the Board of Spruchsenate, to which the files have been forwarded in accordance with Section 124 (2), finds that additions to the investigation procedure are necessary, he may order them. If, on the other hand, it finds that the conditions for the action of the donor council are not fulfilled, it shall be informed of the fact that the investigation procedure has not been fulfilled; the decision shall be notified to the Commission. Accused of delivering to the side-party involved in the proceedings pursuant to § 122 and the official officer, and can be challenged by the same with a complaint. Otherwise, the Chairman of the Board of Spruchsenate shall hold the oral proceedings in such a way that, as a rule, a period of at least two weeks shall be between the delivery of the precharges and the date of the oral proceedings. For oral proceedings, the names of the members of the Senate, the secretary and the official responsible for the oral proceedings shall be preloaded with the representatives of the accused and the side-parties involved in the proceedings in accordance with Section 122. If the defendant is represented by a defender, the defendant is to announce the convening of the oral proceedings. The official representative shall be granted access to the file and the party's hearing in the proceedings before the Spruchsenat. "

39a. In § 125, para. 2, instead of the amount "11 000" the amount "15 000" and in place of the amount "22 000" the amount "33 000".

40. § 135 is amended as follows:

(a) In paragraph 2, the following sentence shall be added:

If the conditions of section 141 (3) are fulfilled, the contents of the minutes may be referred to in paragraph 1 lit. a to d and g shall be limited. "

(b) In paragraph 3, the word order is deleted " It was made no later than immediately after the start of the oral proceedings .

41. § 138 para. 2 lit. d is as follows:

" (d)			the taking into account of any interim custody or pre-trial detention (Section 23 (5)) or of a sentence served abroad (Section 23 (7)); "

42. In § 141, the following paragraph 3 is added:

" (3) All persons entitled to the elevation of an appeal were present or represented at the oral delivery of the recognition and an appeal has not been filed on time (Section 150 (4)), a simplified written declaration may be made. To make the discovery of the knowledge. This has to contain the elements listed in § 137, with the exception of the explanatory statement. "

43. § 143 (1) second half-sentence reads:

" if the facts of the case have already been sufficiently clarified by the result of the investigation or the preliminary proceedings (Section 82 (1)) of which the offender had the opportunity to take a position, the financial offences can also be carried out without the execution of a Investigation proceedings are punishable by criminal proceedings (simplified procedure). "

44. § 146 shall be amended as follows:

(a) In paragraph 1, the amount "1 450" by the amount "2 000" replaced.

(b) In paragraph 2, the amount "800" by the amount "1 000" replaced, and there is no quote "§ 44 para. 1 lit. b" .

45. In § 150, the following paragraph 4 is added:

" (4) If a finding has been proclaimed orally, the imposition of an appeal by appeal within one week shall be notified in writing or orally to the authority which issued the finding to be contediously aware. A notified appeal shall be submitted within the period of appeal referred to in paragraph 1. A person who has not been registered or filed late is to be rejected, unless it has been brought by a person entitled under § 151 (1), who was neither present nor represented at the oral delivery. "

46. § 156 (1) reads:

" § 156. (1) The Finanzstrafauthority of the first instance has an appeal which has been brought against a recognition (a communication) or against the exercise of direct financial punishable authority and authority, by means of a communication , if the appeal is not admissible or has not been brought in due time. '

47. In § 157 the following sentence shall be inserted after the first sentence:

"The conduct of an oral proceedings may also be waived if the contested recognition is already to be lifted on the basis of the file situation."

48. § 165 is amended as follows:

(a) In paragraph 1, lit. d will be the word after the last word " or " and the following lit. e is added:

" e)			the penalty-free effect of a self-indication pursuant to Article 29 (2) has been repeal of force "

(b) In paragraph 3, the following sentence is added:

"If the procedure has been completed by the recognition of a panel council or an appeal decision of an Appellate Council, the official representative also has the right to apply for a resumption under the conditions set out in paragraph 2."

(c) In paragraph 4, the word order shall be "within a period of one month" through the phrase "within three months" replaced.

49. The last sentence of Section 172 (2) is deleted.

50. In § 185 para. 1 lit. a occurs in place of the amount "3,63 Euro" the amount "5 Euro" and in place of the amount "363 Euro" the amount "500 Euro" .

51. The title of the XIV. The main item is:

"Compensation"

52. § 188 is amended as follows:

(a) para. 1 reads as follows:

" § 188. (1) The Federal Government has to pay compensation to the injured party at its request, in accordance with the following provisions, for damage caused by an administrative financial criminal procedure. The claim for compensation due to the withdrawal of personal freedom also includes reasonable compensation for the impairment suffered by the arrest or the holding. The assessment of the appropriateness shall take into account the duration of the holding and the personal circumstances of the person who has been injured and the alteration thereof by arrest or holding. "

(b) In paragraph 2, lit. b removes the word sequence " and the suspicion that the injured party had committed the financial offence has been invalidated " .

(c) In paragraph 2, lit. (d) the point shall be replaced by a dash and the following phrase shall be added: " in the amount of the resulting loss of property rights. "

(d) In accordance with paragraph 3, the following paragraphs 4 to 6 are added:

" (4) Apart from the cases of paragraph 3 lit. a may be restricted or excluded from the claim for compensation pursuant to § 1304 of the General Civil Code (ABGB), JGS No 936/1811, if the injured person is involved in their arrest or holding The debt is hitting.

(5) In the cases referred to in paragraph 2 (lit). b and c may be lessened or excluded the liability of the Federal Government, in so far as a replacement takes place on the grounds of suspitation at the time of arrest or posture, on the grounds of imprisonment and on the reasons which led to the cessation of the proceedings , it would be inappropriate. If, however, in the case of a damaged person in a financial prosecution procedure in accordance with Section 136, the cessation of the criminal proceedings is pronounced in the knowledge, the suspected situation cannot be taken into consideration.

(6) The liability of the Federal Government may, however, in the case of paragraph 2 lit. a shall not be excluded or reduced if the arrest or holding is in breach of the provisions of Article 5 of the European Convention on Human Rights, BGBl. No 210/1958, or the Federal Constitutional Law on the Protection of Personal Freedom, BGBl. No 684/1988. '

53. In § 194b, para. 1, fourth indent, replaced by the word order "the display" the phrase "the first report" .

54. In § 194d (1) second sentence, the word order is deleted " or as long as data is only covered by the initiation of a financial criminal proceedings on suspicion of a financial irregularities "

55. In § 196 (3) the following sentences are added:

" For reasons of convenience, in particular in order to maintain the bid for acceleration, the Joint High Authority may have the rights and obligations of the financial criminal authority by another competent financial authority of the first instance to be seen. The public prosecutor's office is to report on this. "

56. § 202 reads as follows:

" § 202. (1) The Public Prosecutor's Office has to discontinue the investigation procedure to the extent that a jurisdiction of the courts in the main proceedings would not be given (§ 53).

(2) If the Public Prosecutor's Office is responsible for the investigation procedure in accordance with Section 1 or otherwise in accordance with § 190 StPO, it shall inform the financial prosecution authority accordingly (§ 194 StPO). "

57. § 219 is amended as follows:

(a) In paragraph 1, the following sentences are added:

" If the financial penal authority was not represented at the sentencing hearing and if the conditions of Section 270 (4) of the StPO are met by the other parties concerned, a shortened sentencing can also be served. In such a case, a judgment in accordance with Section 270 (2) of the StPO (StPO) shall be sent after the timely notification of the right of appeal, thus setting the deadline for the execution of the appeal. "

(b) In paragraph 2, the word order shall be replaced by "fourteen days" the phrase "four weeks" .

§ 243 is:

" § 243. § § 445 and 446 of the StPO also apply to the sense of decay according to § 18, with the proviso that in the case of an acquittal for legal incompetence in order to punish the financial failure, a decision of the court over the decay is not admissible. is. "

59. The title before § 254 is:

"Provisions for the area of national and municipal tax criminal law"

60. In § 254 (1) the word order shall be "the national tax criminal law" through the phrase "State Law and Municipal Tax Criminal Law" replaced.

61. In § 265, the following paragraph 1p is added:

" (1p) The amendments to the Finance Criminal Law in the version of the Federal Law, BGBl. I No 104/2010, 1. Jänner 2011 in force. § § 38, 39, 40 and 44 shall apply in the prior entry into force of the Federal Law BGBl. I n ° 104/2010 are valid before the entry into force of the Federal Law BGBl (Federal Law Gazette). I n ° 104/2010 continued to be applied. The amendments to the limits of the jurisdiction of § § 53 and 58 are based on procedures that apply when the Federal Law BGBl enters into force. I No 104/2010 in the case of public prosecutors, courts and sprouts. Go to 1. Jänner 2011 pending legal remedy against insults about the initiation of a financial criminal proceedings is not to be applied in the version of this Federal Act § 83, paragraph 2. "

Article 2

Amendment of the Banking Act

The Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 72/2010, shall be amended as follows:

1. § 41 (6) reads:

" (6) In the case of other nullity, the accused or the secondary party may not be used to the detriment of the accused person:

1.		Data obtained by the authority referred to in paragraphs 1, 2 or 5 shall be subject exclusively to financial transactions, with the exception of the financial verging of smuggling falling within the jurisdiction of the courts, the evasion of entry or exit charges and the financial procedures referred to in § 38a and 39 of the FinStrG procedure;
2.		Data obtained by the authority referred to in paragraph 1a solely on the basis of financial offences after Z 1 or on the grounds of another criminal act which is not punishable by no more than one year of imprisonment.
In the case of the Authority (par. 1) merely a suspicion of a criminal offence after Z 1 or 2, so it has to refrain from the display according to § 78 StPO or § 81 FinStrG. "

2. In § 107, the following paragraph 71 is added:

" (71) § 41 (6) in the version of the Federal Law BGBl. I n ° 104/2010 shall enter into force 1. Jänner 2011 in force. "

Fischer

Faymann