Complacency law

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The criminal  offense law ( financial criminal law ), summarized in the criminal law on violations of the slope (GefStrG), was applied to violations of the regulations on indirect taxes in Austria from April 1, 1836.

" Congressional transgressions are acts or omissions through which the laws and regulations issued for handling indirect taxes are violated, including violations of the import, export and transit bans for certain goods."

Historical development

Even before the GefStrG was enacted, various provisions in Austrian laws included the criminal law.

Downgrading

The downward slope penal code mentions the “downward slope” as a generic term. This is divided into:

  • Gradient reductions
  • other transgressions

and also divides these downhill grades into simple and serious downhill grades. Basically, a downsizing was a simple downing, unless it was expressly designated as a serious downing to a grave in the code.

Compulsory Penal Code

The Compulsory Penal Code consisted of two main parts. The first (material) part contained the classification of the downward slope violations (§§ 1 - 498 GefStrGB), the second part essentially regulated the procedure (§§ 499 - 934 GefStrGB).

The compliant penal code applied to all domestic crimes, regardless of the offender's citizenship .

As punishments were provided: imprisonment (simple or strict arrest ), fines and other assets penalties and decay . Increased penalties were possible.

In the case of minors (under 10 or 14 years of age), punishment was not possible, but the competent guardianship court could be notified , which could initiate the domestic punishment .

jurisdiction

The investigative authorities of the local tax authorities were appointed to the jurisdiction of the local tax authorities in less serious cases (up to 200 kroner penalty) or the downhill district courts (GBG) in all other cases (200 to 6000 kroner penalty) in the first instance.

The lower court (GOG) acted as the second instance. This existed at all court locations where there was also a higher regional court.

The Supreme Court of Appeal (OGG), which existed at the seat of the Supreme Court in Vienna , acted in the third instance .

The following legal remedies were available: complaints , appeals , appeals and requests for clemency.

Continued validity

The term “Gefällsstrafrecht” and a reference to the Gefällsstrafgesetzbuch (Gefälsstrafgesetzbuch) of 1835 can still be found in the Austrian legal system in Art 3 Para. 1 EGEO and in the Law for the Protection of Domestic Rights, Section 5.

The term and reference to the Gefälsstrafgesetz is to be understood today as referring to the Financial Criminal Act (FinStrG).

See also

literature

  • Justin Blonski: Criminal law on inconsistencies of July 11, 1835 together with official instruction and the regulations on the application of this law explained and by including all relevant supplementary provisions . Manz , Vienna 1881.
  • Heinrich Vetter: Austrian legal criminal law . Brzezowsky, Vienna 1889.
  • Moritz-Julius FRÄNZL: The Austrian penal law on inconsistencies in general . V. Mösle's Wtwe, Vienna 1838.

Individual evidence

  1. ↑ Criminal law on inconsistencies of 11. VII 1835, PGS 112, vol. 63. On April 1, 1836 entered into force.
  2. ↑ z. For example: Duties from the lottery gradient , monopoly duties , playing card stamps, stamp and legal fees, duties from the postal service , hallmarking duties, duties on consumables and consumption tax, etc.
  3. ↑ Rudolf Müller in The indirect federal taxes in Austria. Verlag Johann Andreas Kitzler, Vienna 1928, p. 571, item II.
  4. ↑ Strict arrest could e.g. B. by tightening: fasting , dark cell, hard camp etc. are reinforced (§ 66 GefStrG).
  5. ↑ §§ 36 f GefStrG, z. B. Public announcement of the convicted person's name in newspapers (§ 68 - 78 GefStrG), loss of rights and / or powers (§ 68 - 72 GefStrG), deportation from certain places or regions or expulsion from the country.
  6. ↑ In customs criminal proceedings.
  7. ^ Rudolf Müller in "The indirect federal taxes in Austria", Verlag Johann Andreas Kitzler, Vienna 1928, p. 580, point III.3.
  8. ↑ Introductory Act to the Execution Order, ÖBGBl 6/1953.
  9. ↑ Law for the Protection of House Rights, ÖRGBl 88/1862.
  10. ↑ Federal Law of June 26, 1958, on Financial Criminal Law and Financial Criminal Procedure Law (Financial Criminal Law), ÖBGBl 129/1958.