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Competencies

Competence of the fiscal offence prosecution authorities (administrative authorities):

• Conduct of investigations with regard to all fiscal offences including setting compulsory measures such as searches, confiscation, detention or the obtaining of bank information
• Imposition of penalties in the case of fiscal offences where the amount evaded is up to EUR 100,000 (customs offences: EUR 50,000).

As a general rule, the fiscal offence prosecution authorities make their decisions through civil servants under public law operating singly.

In the case of fiscal offences with an amount evaded of over EUR 33,000 (customs offences: EUR 15,000), the Spruchsenat (“appraisal court”) is responsible for imposing penalties. This is a tribunal within the meaning of Art. 6 (1) of the European Convention on Human Rights, which consists of a presiding judge, a civil servant from the Ministry of Finance and a lay member. The appraisal court may be invoked by the accused also in respect of all other fiscal offences falling under the authority of the administrative authorities.

 

Competence of the courts:

In cases of fiscal offences pursuant to §§ 38a and 39 FinStrG as well as fiscal offences with an amount evaded of over EUR 100,000 (customs offences: EUR 50,000), the courts are responsible for conduct of the criminal proceedings.

In such cases, the corresponding investigations are also conducted by the fiscal offence prosecution authorities, but under the auspices of the public prosecutor's office.

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