Appeal Procedure

We provide professional and effective legal representation in appeal proceedings as well as in financial penalty proceedings before tax authorities, regional health insurance funds, the Independent Tax Senate, and the Administrative Court of Austria.

In judicial financial penalty proceedings, we can represent you in collaboration with a defense attorney.

We have successfully represented our clients in the following cases:

File No. RV/2511-W/06 A GmbH managing director was held liable for taxes amounting to EUR 151,998.19. The Independent Tax Senate (UFS) fully overturned the liability decision.

File No. RV/2471-W/08 An OEG shareholder was held liable for taxes amounting to EUR 14,826.50. This liability decision was overturned by the UFS.

File No. RV/2567-W/09 In this case, we represented a leasing company that we believed had been wrongly assessed for value-added tax and income tax amounting to well over 1 million euros. The process lasted for over 10 years. The complexity of the case can be inferred from the appeal decision alone, which spanned over 47 pages. The UFS ruled in favor of the appeal regarding the assessment of the entire income tax amount of over EUR 700,000. The procedure regarding value-added tax is now pending before the Administrative Court. We are optimistic about achieving a favorable outcome there as well.

VWGH 99/13/0185 A GmbH managing director was convicted of intentional tax evasion and sentenced to a fine of S 200,000.00 and a substitute custodial sentence of 40 days. Together with a defense attorney, we were able to obtain the annulment of the penal decision from the Administrative Court of Austria.

File No. FSRV/0034-W/05 Our client was initially sentenced to a fine of EUR 6,800.00 and a substitute custodial sentence of 17 days for tax evasion in the first instance. We achieved an acquittal for our client in the second instance.

File No. RV/2095-W/12 The Federal Fiscal Code (BAO) often poses its challenges. Sometimes, tax authorities attempt to reject appeals purely for formal reasons. This finding is a treat for those interested in legal matters.

File No. RV/7100618/2015 A client experienced that a drive to a community college (Volkshochschule) using a car borrowed from her spouse could lead to a lengthy tax and financial penalty procedure. She was stopped by the financial police, and the vehicle was inspected. As the vehicle was a company car of her spouse who was employed in Germany, it had a German license plate. This was sufficient reason for the tax authorities to impose a tax payment of around €6,000.00 on her and initiate a financial penalty procedure. She was accused of not paying NOVA (vehicle registration tax) and motor vehicle tax for the vehicle. We were able to achieve a complete annulment of the rulings in the procedure before the Federal Administrative Court (BFG).

All mentioned cases can be accessed through the publicly accessible portals of the AUSTRIAN FEDERAL FINANCE COURT and the ADMINISTRATIVE COURT OF AUSTRIA.