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1.
What is the relevant legislation relating to tax administration and controversies? Other than legislation, are there other binding rules for taxpayers and the tax authority?
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2.
What is the relevant tax authority and how is it organised?
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3.
How does the tax authority verify compliance with the tax laws and ensure timely payment of taxes? What is the typical procedure for the tax authority to review a tax return and how long does the review last?
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4.
Are different types of taxpayers subjected to different reporting requirements? Can they be subjected to different types of review?
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5.
What types of information may the tax authority request from taxpayers? Can the tax authority interview the taxpayer or the taxpayer’s employees? If so, are there any restrictions?
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6.
What actions may the agencies take if the taxpayer does not provide the required information?
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7.
How may taxpayers protect commercial information, including business secrets or professional advice, from disclosure? Is the tax authority subject to any restrictions concerning what it can do with the information disclosed?
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8.
What limitation period applies to the review of tax returns?
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9.
Describe any alternative dispute resolution (ADR) or settlement options available?
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10.
How may the tax authority collect overdue tax payments following a tax review?
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11.
In what circumstances may the tax authority impose penalties?
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12.
How are penalties calculated?
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13.
What defences are available if penalties are imposed?
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14.
In what circumstances may the tax authority collect interest and how is it calculated?
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15.
Are there criminal consequences that can arise as a result of a tax review? Are these different for different types of taxpayers?
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16.
What is the recent enforcement record of the authorities?
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17.
Can a tax authority involve or investigate third parties as part of the authority’s review of a taxpayer’s returns?
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18.
Does the tax authority cooperate with other authorities within the country? Does the tax authority cooperate with the tax authorities in other countries?
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19.
Do any special procedures apply in cases of financial or other hardship, for example when a taxpayer is bankrupt?
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20.
Are there any voluntary disclosure or amnesty programmes?
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21.
What rules are in place to protect taxpayers?
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22.
How can taxpayers obtain information from the tax authority? What information can taxpayers request?
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23.
Is the tax authority subject to non-judicial oversight?
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24.
Which courts have jurisdiction to hear tax disputes?
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25.
How can tax disputes be brought before the courts?
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26.
Can tax claims affecting multiple tax returns or taxpayers be brought together?
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27.
Must the taxpayer pay the amounts in dispute into court before bringing a claim?
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28.
To what extent can the costs of a dispute be recovered?
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29.
Are there any restrictions on or rules relating to third-party funding or insurance for the costs of a tax dispute, including bringing a tax claim to court?
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30.
Who is the decision maker in the court? Is a jury trial available to hear tax disputes?
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31.
What are the usual time frames for tax trials?
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32.
What are the requirements concerning disclosure or a duty to present information for trial?
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33.
What evidence is permitted in a tax trial?
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34.
Who can represent taxpayers in a tax trial? Who represents the tax authority?
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35.
Are tax trial proceedings public?
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36.
Who has the burden of proof in a tax trial?
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37.
Describe the case management process for a tax trial.
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38.
Can a court decision be appealed? If so, on what basis?
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bpv Huegel is a leading Austrian law firm, advising national and international clients across all industries as a full service firm. The firm provides integrated legal and tax advice.
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Vienna
ARES-TowerDonau-City-Strasse 11
1220
Vienna
Austria T: +43 1 260 50 206
F: +43 1 260 50 133
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