Sekunärnavigation

Hauptnavigation

Offences

The most significant fiscal offences (competence of the tax offices):

• Tax evasion (§ 33 FinStrG)
• Negligent underpayment of tax (§ 34 FinStrG)
• Commission of an offence as a member of a gang or in the context of using violence (§ 38a FinStrG)
• Fiscal fraud (§ 39 FinStrG)
• Fiscal administrative offences (§s 49-51 FinStrG)
  • ­Breach of the duty to pay self-assessment tax
  • Breach of duties under fiscal law
  • ­The obtaining of unjustified tax credits

 

The most significant customs offences (competence of the customs offices) :

• Smuggling and evading import or export duties
• Avoiding payment of customs duty and negligent underpayment of import or export duties
• Receipt of goods which have not been subject to due payment of customs duty

Imprint | Copyright © 2013 Federal Ministry of Finance, Hintere Zollamtsstraße 2b, 1030 Vienna Phone +43(0)1-51433-0