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1.
Legislation
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?To read more
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2.
Relevant authority
What is the relevant tax authority and how is it organised?To read more
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3.
Compliance with tax laws
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?To read more
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4.
Types of taxpayer
Are different types of taxpayers subject to different reporting requirements? Can they be subjected to different types of review?To read more
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5.
Requesting information
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?To read more
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6.
Available agency action
What actions may the agencies take if the taxpayer does not provide the required information?To read more
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7.
Protecting commercial information
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?To read more
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8.
Limitation period for reviews
What limitation period applies to the review of tax returns?To read more
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9.
Alternative dispute resolution
Describe any alternative dispute resolution (ADR) or settlement options available?To read more
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10.
Collecting overdue payments
How may the tax authority collect overdue tax payments following a tax review?To read more
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11.
Penalties
In what circumstances may the tax authority impose penalties?To read more
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12.
How are penalties calculated?To read more
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13.
What defences are available if penalties are imposed?To read more
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14.
Collecting interest
In what circumstances may the tax authority collect interest and how is it calculated?To read more
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15.
Criminal consequences
Are there criminal consequences that can arise as a result of a tax review? Are these different for different types of taxpayers?To read more
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16.
Enforcement record
What is the recent enforcement record of the authorities?To read more
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17.
Involvement of third parties
Can a tax authority involve or investigate third parties as part of the authority’s review of a taxpayer’s returns?To read more
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18.
Cooperation with other authorities
Does the tax authority cooperate with other authorities within the country? Does the tax authority cooperate with the tax authorities in other countries?To read more
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19.
Hardship procedures
Do any special procedures apply in cases of financial or other hardship, for example when a taxpayer is bankrupt?To read more
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20.
Voluntary disclosure and amnesties
Are there any voluntary disclosure or amnesty programmes?To read more
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21.
Rules protecting taxpayers
What rules are in place to protect taxpayers?To read more
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22.
Requesting information
How can taxpayers obtain information from the tax authority? What information can taxpayers request?To read more
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23.
Tax authority governance
Is the tax authority subject to non-judicial oversight?To read more
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24.
Competent courts
Which courts have jurisdiction to hear tax disputes?To read more
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25.
Lodging a claim
How can tax disputes be brought before the courts?To read more
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26.
Combination of claims
Can tax claims affecting multiple tax returns or taxpayers be brought together?To read more
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27.
Pre-claim payments
Must the taxpayer pay the amounts in dispute into court before bringing a claim?To read more
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28.
Cost recovery
To what extent can the costs of a dispute be recovered?To read more
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29.
Third-party funding
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?To read more
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30.
Court decision maker
Who is the decision maker in the court? Is a jury trial available to hear tax disputes?To read more
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31.
Time frames
What are the usual time frames for tax trials?To read more
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32.
Disclosure requirements
What are the requirements concerning disclosure or a duty to present information for trial?To read more
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33.
Permitted evidence
What evidence is permitted in a tax trial?To read more
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34.
Permitted representation
Who can represent taxpayers in a tax trial? Who represents the tax authority?To read more
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35.
Publicity of proceedings
Are tax trial proceedings public?To read more
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36.
Burden of proof
Who has the burden of proof in a tax trial?To read more
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37.
Case management process
Describe the case management process for a tax trial.To read more
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38.
Appeal
Can a court decision be appealed? If so, on what basis?To read more
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Updates and trends
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bpv Hügel is one of the leading Austrian law firms, advising national and international corporate clients in all fields of commercial law. The firm operates from offices in Austria (Vienna, Mödling and Baden) and Brussels and the focus of its work extends to Austria and the CEE region.
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