Our partner Dr Caroline KINDL joined Judge Dr Annika Streicher at the IFA Austria WIN Breakfast to discuss appeal proceedings before the Federal Fiscal Court (BFG). The conversation was practical and candid, and the audience contributed many excellent questions.
Key takeaways:
- Inquisitorial principle: The BFG reviews the entire case, not just the points raised in the appeal (Sec. 279 Federal Fiscal Code, BAO).
- Reformatio in peius: In tax proceedings, the decision may be changed to the appellant’s detriment. In fiscal criminal proceedings, however, the prohibition of reformatio in peius applies where only the accused has appealed (Sec. 161 para. 3 Fiscal Penal Code, FinStrG). It is therefore advisable to assess the overall risk beforehand.
- Access to files: A cornerstone of equality of arms, but it must be actively requested.
- New facts and the duty to expedite proceedings: New facts may be introduced. Since the 2022 Tax Amendment Act (AbgÄG 2022), however, anyone engaging in tactical delays risks having their evidence rejected.
- Oral hearing and panel of judges: Both can only be requested in the appeal or in the request for referral to the court; a panel decision can also be requested in a declaration of accession. An oral hearing is particularly worthwhile where questions of evidence and credibility are at stake.
Many thanks for a truly rewarding exchange!
