Improving legal protection through rectification of a decision based on a retroactive event

The quality of a law is usually measured by its scope. The shorter and clearer it is, the better. § 295a BAO consists of a single sentence and reads:
An order may be modified, at the request of the party (§ 78), or ex officio, insofar as an event occurs that has tax-law effects for the past on the order or the scope of a tax claim.
The more extensive the MFB Directive of 29 November 2006 in terms of the Clarification of "retroactive events" As such, event changes that affect the situation are Facts, statements of intent by parties or Official acts to understand the ones that material tax law relate to.
No These include Formal changes How retroactive changes from Delivery regulations, by Jurisprudence or Explanations, This can also serve to protect taxpayers’ rights. Furthermore, this provision is not applicable if it is explicitly provided for in a tax regulation.

:: Whether a retroactive event Whether the tax measure actually has retroactive effect after it has become formally enforceable is therefore a matter of the content or interpretation of substantive tax regulations.
The cited BLF regulation contains a comprehensive list of relevant Examples, of which some should be mentioned in the following:

• Paid foreign taxes In subsequent years, the tax is to be attributed to the year in which it was paid. Any subsequent taxation or elimination of taxation under the DBA is a retroactive event.
  
• Income tax
  • Retrograde Revenue/expenditure or the absence thereof, such as: additional payment of pensions; reimbursement of expenses that were claimed as a tax expense; reimbursement of business expenses by the employer; subsequent business expenses or losses on speculative or disposal transactions.
  • Credit of inheritance or gift taxes paid on income tax when selling economic goods, shares, or gains from sales.
  • Contention of legal transactions due to error, fraud, or fear.
  • Retroactive granting from the single parent benefit or sole parent benefit as well as family benefit.
    
• Further examples are listed for: KStG, UmgrStG, GrEStG, ErbStG, GebG, KVStG, VersStG and NeuFöG.

:: Application

This must be submitted in writing. The limited partner is also entitled to participate in decisions concerning the uniform and separate determination of income. The application should be submitted in accordance with the provisions. Section 205, paragraph 6 of the BAO to the prescribed ones Interest on claims to extend it in order to obtain its reduction or non-fixing, it is also important to observe the € 50 limit here. Although this provision applies to all 31st December 2004 Once it has come into force, it is also applicable for before its entry into force tax claims arising, retroactive events that occurred, and the establishment of interest on claims.

:: Discretion

The modification is at the discretion of the authority, regardless of whether the request comes from the party or is made ex officio and whether in favor of or against the party. However, the discretion is determined by the principle of good faith and the guidelines for tax collection.

:: Opposability of the amendment

The amendment notice is only subject to challenge on the merits and in respect of the amendment.

:: Limitation of liability

Amendments are only permitted until the expiry of the statute of limitations. The statute of limitations begins with the end of the year in which the retroactive event occurred. They must also be dealt with factually after the statute of limitations has expired, if the application was submitted before the statute of limitations began. After the absolute limitation period of 10 years has expired after the accrual of the tax claim, an amendment is no longer permitted.

:: Temporal application

Section 295a of the BAO is at December 20, 2003 has come into force and is Also then applicable, If the person concerned Notification before entry into force adopted was/was the the retroactive event occurred before the entry into force.

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