LEGAL PROTECTION FOR TAXPAYERS SIGNIFICANTLY IMPROVED.
10.11.2015
Replacement of the Independent Finance Senate by the Federal Finance Court
The 2012 amendment to the administrative jurisdiction created a two-tier appeals system for administrative matters (with the exception of the municipalities' own sphere of influence). The last step in establishing a two-tier administrative jurisdiction is in federal tax matters. The Federal Administrative Court for Finance (BFG) began its work on January 1, 2014. This administrative court is called the Federal Finance Court and replaces the Independent Finance Senate on the basis of Article 129 of the Federal Constitutional Law. The BFG is now responsible for complaints under Article 130, Paragraph 1, Item 1 to Paragraph 3 of the Federal Constitutional Law in matters of public taxes (taxes, subsidies, customs) and financial criminal law, insofar as the matters are handled directly by the federal tax or financial criminal authorities (Section 1, Paragraph 1 of the Federal Administrative Court Act). Procedural changes in relation to the new regulation are regulated separately in the Federal Tax Code, the Customs Law Implementation Act and the Financial Criminal Code. In tax matters, an appeal can be lodged against the decision of the tax or customs office. The appeal must be lodged with the tax or customs office in writing, by fax or FinanzOnline (not by email!) within 1 month of the decision being served. This deadline can be extended for reasons worthy of consideration. In terms of content, the appeal must specifically identify the decision being appealed and the points of appeal, as well as contain an application for amendment and a justification (§ 250 BAO). There is no ban on new applications. The complainant can therefore submit new applications for evidence and present facts until the appeal is settled (§ 270 BAO). Overall, it can be said that legal protection for taxpayers has improved significantly. However, there are certain pitfalls to be observed. The Federal Fiscal Court only decides on the grounds for appeal raised in the appeal and illegalities are no longer taken up ex officio. Proper execution of the appeal has therefore become significantly more important. It remains to be seen whether the amendment to the law will speed up the process. This can be doubted, since before the Federal Fiscal Court is responsible for a complaint, the tax or customs office must now issue a preliminary decision on the complaint (previously optional). The only exception is if the complainant and the tax or customs office agree that this is not desired. If the complainant does not agree with this preliminary decision, he must submit a referral request to the Federal Fiscal Court.
Replacement of the Independent Finance Senate by the Federal Finance Court
The 2012 amendment to the administrative jurisdiction created a two-tier appeals system for administrative matters (with the exception of the municipalities' own sphere of influence). The last step in establishing a two-tier administrative jurisdiction is in federal tax matters. The Federal Administrative Court for Finance (BFG) began its work on January 1, 2014. This administrative court is called the Federal Finance Court and replaces the Independent Finance Senate on the basis of Article 129 of the Federal Constitutional Law. The BFG is now responsible for complaints under Article 130, Paragraph 1, Item 1 to Paragraph 3 of the Federal Constitutional Law in matters of public taxes (taxes, subsidies, customs) and financial criminal law, insofar as the matters are handled directly by the federal tax or financial criminal authorities (Section 1, Paragraph 1 of the Federal Administrative Court Act). Procedural changes in relation to the new regulation are regulated separately in the Federal Tax Code, the Customs Law Implementation Act and the Financial Criminal Code. In tax matters, an appeal can be lodged against the decision of the tax or customs office. The appeal must be lodged with the tax or customs office in writing, by fax or FinanzOnline (not by email!) within 1 month of the decision being served. This deadline can be extended for reasons worthy of consideration. In terms of content, the appeal must specifically identify the decision being appealed and the points of appeal, as well as contain an application for amendment and a justification (§ 250 BAO). There is no ban on new applications. The complainant can therefore submit new applications for evidence and present facts until the appeal is settled (§ 270 BAO). Overall, it can be said that legal protection for taxpayers has improved significantly. However, there are certain pitfalls to be observed. The Federal Fiscal Court only decides on the grounds for appeal raised in the appeal and illegalities are no longer taken up ex officio. Proper execution of the appeal has therefore become significantly more important. It remains to be seen whether the amendment to the law will speed up the process. This can be doubted, since before the Federal Fiscal Court is responsible for a complaint, the tax or customs office must now issue a preliminary decision on the complaint (previously optional). The only exception is if the complainant and the tax or customs office agree that this is not desired. If the complainant does not agree with this preliminary decision, he must submit a referral request to the Federal Fiscal Court.