Federal Tax Code
| Basic data | |
|---|---|
| Title: | Federal Tax Code |
| Abbreviation: | BAO |
| Scope: | Austria |
| Legal matter: | Tax law |
| Reference: | Federal Law Gazette No. 194/1961 |
| Date of law: | June 28, 1961 |
| Last change: | BGBl. I No. 2/2020 |
| Please note the note on the applicable legal version ! | |
The Federal Tax Code (BAO) is the elementary law of Austrian tax law . As so-called general tax law or procedural law, it regulates how the tax bases are determined, how taxes are set, levied and enforced. In addition, the Federal Fiscal Code contains provisions on out-of-court remedies and on tax criminal and administrative offense law.
See also
further reading
- Michael Kotschnigg: BAO's right of proof. Special comment. Vienna: Facultas.WUV 2011
- Christoph Ritz: Federal Tax Code - Comment. 5th edition Linde Verlag, Vienna 2013, ISBN 978-3-7073-2297-2
