Category: Press releases

Manager liability – the Criminal Law Amendment Act 2015 brings about some changes to the so-called manager liability

What is meant by manager liability?

Managerial liability encompasses both civil and criminal law aspects: From a civil law perspective, the focus is on claims for damages by the company or third parties caused by the negligent conduct of a corporate body. The managing director, as an authorized representative, is particularly exposed to a significant liability risk. He or she must always act as a diligent entrepreneur would in his or her own affairs.

Replacement of the Independent Finance Senate – legal protection for taxpayers significantly improved

Replacement of the Independent Finance Senate by the Federal Finance Court

The 2012 amendment to the Administrative Jurisdiction Act created a two-tiered appeals system for administrative matters (with the exception of municipalities' own jurisdiction). This represents the final step in establishing a two-tiered administrative jurisdiction in federal tax matters. The Federal Administrative Court for Finance (BFG) began its operations on January 1, 2014. This administrative court is known as the Federal Finance Court and, pursuant to Article 129 of the Federal Constitutional Act (B-VG), replaces the Independent Finance Senate. The BFG is now responsible for appeals pursuant to Article 130, Paragraph 1, Item 1 to Paragraph 3 of the Federal Constitutional Act (B-VG) in matters of public levies (taxes, subsidies, customs) and fiscal criminal law, insofar as the matters are handled directly by the federal tax or fiscal criminal authorities (Section 1, Paragraph 1 of the Federal Administrative Court Act (FVwGG).

CONSTRUCTION: Suspension of construction and removal – What happens if the provisions of the building code are violated?

The Styrian Building Act, in its sections 19 to 21, recognizes three different categories of construction projects: projects requiring a permit (e.g., new residential buildings), projects requiring notification (e.g., cantilever roofs with a roof area exceeding 40m²), and projects exempt from permits (e.g., sculptures, smaller cantilever roofs, etc.). This law also contains a whole series of regulations that developers must adhere to when planning and implementing their construction. Examples include distance requirements, site suitability, etc. But what happens if the provisions of this law are violated?

Cross-border enforcement made much easier!

Regulation (EU) 1215/2012 came into force on January 15, 2015. It regulates jurisdiction and the recognition and enforcement of decisions in civil and commercial cases.

The predecessor regulation had already created legal certainty regarding the jurisdiction of the courts of the Member States. In addition to the "general place of jurisdiction," further places of jurisdiction were created: the place of performance of the contract, the place of damage, or, in the case of real estate, the place of the "located thing," etc. The question of concluding a jurisdiction agreement was also regulated uniformly. However, the new regulation goes even further, stipulating that only the court named in the contract may be seized, while a court manifestly lacking jurisdiction must stay its proceedings.

BUILDING TAX: Section 15 of the Styrian Building Act stipulates a building tax

When building a house, you have to take into account a variety of different costs. One cost factor that always arises is the building fee.

Section 15 of the Styrian Building Act stipulates a building levy, which must be assessed and collected upon the granting of a building permit or the approval of a building exemption. The building levy applies to both plots located on building land and open land. The building levy must be paid even if the building permit is limited in duration. The amount of this levy depends on the floor area of the individual floors, which is multiplied by a standard rate of €8.72/m². However, only the ground floor is taken into account in its entirety; for the other floors, only half the floor area is taken into account.