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 […]
Austrian Federal Tax Code (FTC) – increase of interest rates
Due to the further increase of the key ECB interest rate by 0.5%, changes to deferral interest, interest for suspension, claim interest (interest for subsequent payments and credits), appeal interest, as well as VAT interest have occurred. After the European Central Bank increased its key interest rate by 0.25% in July, a further increase of 0.25% […]
Austrian Federal Tax Code (FTC) – increase of interest rates
Due to the further increase of the key ECB interest rate by 0.5%, changes to deferral interest, interest for suspension, claim interest (interest for subsequent payments and credits), appeal interest, as well as VAT interest have occurred. After the European Central Bank increased its key interest rate by 0.25% in May, a further increase of […]
Austrian Federal Tax Code (FTC) – increase of interest rates
Due to the further increase of the key ECB interest rate by 0.5%, changes to deferral interest, interest for suspension, claim interest (interest for subsequent payments and credits), appeal interest, as well as VAT interest have occurred. The European Central Bank raised its key interest rate effective as of 22 March 2023. Due to the […]
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