Austria MOF Clarifies Application of Statute of Limitations Period for Tax Evasion

The Austrian Federal Ministry of Finance May 19 posted Federal Finance Court Decision No. RV/7101231/2025, clarifying the application of the statute of limitations period for tax evasion. The taxpayer, a wastewater association, treated specific member contributions and financing-related fees as non-taxable repayments and didn’t charge VAT. Following a voluntary disclosure, the Tax Office reopened the proceedings and issued new VAT assessments, alleging tax evasion to apply the extended 10-year limitation period. The taxpayer argued that there was no intent to evade taxes. On appeal, the Federal Finance Court found that: 1) the taxpayer acted in good faith and sought tax ...