Reform of the administrative court system and book Tax Litigation
Effective January 1, 2014, Austria has reorganized the appeal system for administrative law matters. Administrative courts and appeal courts are introduced. Each federal state will receive an administrative court and the federal system will receive two courts, the so called 9+2 model. The independent administrative bodies in the states who have handled administrative matters so far will transfer their work to the administrative courts. The Asylum Court will be part of the federal administrative court which will take on additional responsibilities.
This reform of the administrative court system will have a major impact on the fiscal administration as well. There will be a federal fiscal court instead of the independent fiscal administrative bodies.
Since tax questions are more and more important for our clients, we have accepted an invitation by
David Chodikoff, attorney at law and partner in the law firm Miller Thomson LLP to contribute a
chapter on Austria to the book Tax Litigation that provides a comparative overview of 29 jurisdictions
in this legal area.