New decision by the Austrian Federal Tax Court (BFG) regarding tax increases in case of voluntary self-disclosures pursuant to section 29 para. 6 Austrian Tax Criminal Code (FinStrG)

In a recent decision, the BFG dealt with the question of whether a tax increase is only to be assessed if an announced tax audit was actually the reason for submitting a voluntary self-disclosure (BFG 1 December 2023, RV/2100533/2023). Regarding this matter, the BFG interprets section 29 para. 6 FinStrG strictly. An ordinary review to […]