Posts tagged with Austrian Tax Criminal Code

Decision by the Austrian Federal TaxCourt (BFG) on the issue of fault regarding violations of the prohibition on deduction pursuant to section 20 para. 1 subsec. 7 Austrian Income Tax Act (EStG) (“manager remuneration”)

In our previous newsletter we reported on a recent decision by the BFG (BFG 1 December 2023, RV/2100533/2023) strictly interpreting section 29 para. 6 Austrian Tax Criminal Code (FinStrG) (see our newsletter). In this decision, the BFG also makes interesting statements on the issue of fault regarding violations of the prohibition on deduction pursuant to […]

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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 […]

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