Theme night on tax procedural law in Austria

On 7 February 2013, the University of Liechtenstein hosted the third theme night in the series “Tax procedural law in Liechtenstein, Germany, Austria and Switzerland” as part of the degree programme Executive Master of Laws (LL. M.) in International Taxation. Professor Michael Tanzer from the Department of Tax Law at the University of Vienna and university lecturer Dr. Peter Unger, a member of the Independent Finance Tribunal (Unabhängiger Finanzsenat), used the evening to present the topic of tax administration jurisdiction reform in Austria.

In his lecture, Dr. Peter Unger first addressed the legal basis for the organization of the new independent Federal Finance Court (Bundesfinanzgericht), which will be established as of 1 January 2014 and in which he himself will then sit as a judge. In addition to explaining the process and goals of administrative court reform, Dr. Unger shed light on the organization of the Federal Finance Court, the new introduction of chambers, the possible future sharing of electronic data between plaintiffs and the authorities and also the publication of court rulings. Professor Michael Tanzer followed with a talk on procedure before the Federal Finance Court, in which he elucidated in particular the various stages of appeal, means of seeking redress, the jurisdiction of the tribunal, oral proceedings and the settlement of complaints. The evening concluded with an animated discussion between the two speakers, Academic Director Professor Martin Wenz and the students.



Professor Michael Tanzer (right) and Dr. Peter Unger (left)