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- Title
BFG-Erkenntnisse „kurz & bündig“.
- Authors
Fuchs, Hubert W.
- Abstract
The article "BFG Findings 'Brief & Concise'" deals with various legal decisions of the Federal Finance Court (BFG). One focus is on the rejection of a judge due to alleged bias. The court emphasizes that the rejection of a judge should not be used to get rid of undesirable parties. It is also clarified that adhering to a certain legal opinion does not constitute bias. In another case, the question of the unconstitutionality of not considering inflation in real estate income tax is clarified. It is stated that there is no question of fundamental importance and therefore no ordinary appeal will be allowed. The text contains various decisions of the BFG on various legal issues. It is stated that a restriction of the legal representative of a GmbH by a de facto managing director would constitute a grossly negligent breach of duty. It is also noted that despite the absence of securities undercoverage in previous audits, the tax authority did not object, but this does not mean that this approach can be considered unlawful for the audit period 2014 to 2016. It is also stated that the BFG is bound by the factual findings of a criminal court. Other decisions concern the filing of a reinstatement application, the liability of the managing director, the remission of taxes, the dismissal of a reinstatement application, the decision based on insufficient file submission, and legal aid for a party residing abroad. Finally, it is stated that civil court judgments are not suitable to justify a reopening of the procedure for the determination of wage taxes. The article deals with various decisions of the BFG on various legal issues. It is stated that a civil court decision does not fulfill the grounds for reopening according to § 303 para. 1 lit c BAO. It is also noted that the BFG is responsible for the recalculation of default interest if objections to the main taxes are pending. Furthermore, it is explained that the combination of free parking tickets with paid parking tickets in Vienna is not allowed. Finally, the reimbursement of mineral oil tax for aviation fuel and other legal issues related to taxes and customs are discussed. The text deals with various legal aspects related to voluntary disclosures and the disclosure of information. It is emphasized that precise information about the relevant circumstances must be provided in voluntary disclosures in order to enable a self-reporting exemption. The disclosure of relevant information serves to enable the authorities to make a quick and accurate decision on taxes. The importance of disclosing facts relevant to the correct collection of taxes is also highlighted. The text also contains information on taxation rights related to capital payments and pension benefits from Switzerland. It is explained that capital payments from privately organized pension funds are subject to the state of residence, while pension benefits from public funds may be subject to the state of the fund. It also refers to a consultation agreement between Austria and Switzerland, which states that pension benefits from the Swiss old-age and survivors' insurance may only be taxed in the state of residence.
- Subjects
SWITZERLAND; VIENNA (Austria); AUSTRIA; SURVIVORS' benefits; REAL property tax; FEDERAL court decisions; TAX remission; STATE taxation; PARKING violations; PENSION trusts; TAX auditing
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2023, Vol 21, Issue 4, p148
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202304014801