Directorate General IV

Customs and International as well as Organisational Tax Issues

The Directorate General “Customs and International as well as Organisational Tax Issues” secures tax revenues, achieves the necessary international presence and service, efficiency and customer orientation and, in addition, is viewed as being a stimulus for the Tax Administration.

Tasks

The tasks of the Directorate General IV include following:

• Management and organisation of tax and customs authorities
• Combating fraud
• Estimation and real estate tax, tax on land and buildings
• The tax ombudsman service
• International tax issues (e.g. double taxation agreements, OECD, tax harmonisation within the EU, bilateral contacts)
• International customs issues (topics relevant to customs in different international organisations, the EU, bilateral and multilateral contacts)
• Customs policy, customs procedures, customs law and tariffs
• Prohibitions and restrictions on imports and exports
• Issues concerning the origin of goods and preferential customs in relation to non-EU member states
• Market organisation
• Legal issues and activities related to the implementation of rules and procedures (e.g. work directives, thematic focus on training and continuing education) within the responsibilities of the Directorate General

The Directorate General IV is responsible for collecting taxes and duties, for allocating family allowances and remunerations, for levying customs on goods as well as levying community dues and taxes.

Further priorities are to support economic areas across the country and specialised fields of the tax administration.

The demand for performing international tasks for the EU and international organisations such as the OECD is constantly increasing. Strategic framework requirements such as the Growth and Stability Pact, the Lisbon goals, the Barcelona goals as well as other relevant EU guidelines for economic, administrative and employment policies result from the solidarity with the EU and from projects agreed upon in the Government Programme.

Strategic Objectives

• Creation of a modern, efficient and flexible administration
• Increased tax and customs compliance and increased equality in the levying of taxes, taxation itself as well as in administrative action through quality management
• Legislation on taxes and customs with regard to international and economic framework conditions

Organisation

The Directorate General IV is divided into two subdirectorates, two divisions are directly under the supervision of the Director General. Directly under the supervision of the Director General of the Directorate General IV are the divisions:

• International Tax Law (IV/4)
• Tax Law of the European Union, Valuation and Land Tax (IV/5)

The sub-directorate “Management of the Tax and Customs Administration” (IV/A) includes the following divisions:

• Administrative management of the Tax and Customs Administration (IV/1)
• Organisation of the Tax and Customs Administration (IV/2)
• Anti-fraud measures for Tax and Customs (IV/3)
• Regional management, specialised fields within the Federal State as well as the centre for risk, information and analyses of the tax and customs coordination unit.

The sub-directorate “Customs and Consumption Duties” (IV/B) includes the following divisions:

• Customs Law, Customs Policy and International Customs Affairs (IV/6)
• Commercial Policy (IV/7)
• Management of Tariffs, International Projects and Programmes (IV/8)
• Excise Duties and Environmental Taxes (IV/9)

Data and Facts

• Head: Wolfgang Nolz
• 2 sub-directorates
• 9 divisions
• 1 staff unit
• around 120 staff members

The Information Centres in the tax offices have customertailored opening hours, modern infrastructure, barrier-free access and competent employees in order to respond to the needs of the public in the best possible way. All forms are available at the finance and customs offices, the most frequently required forms can also be found at http://www.bmf.gv.at/.

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