Independent finance senate
The Independent Financial Senate was in accordance with the Federal Law on the Independent Financial Senate (UFSG) with its field offices (state Senate) in Feldkirch , Graz , Innsbruck , Klagenfurt , Linz , Salzburg and Vienna in Austria tax authority of second instance. The second instance appeal proceedings in tax and customs matters as well as in financial criminal matters were concentrated in a federal authority.
The Independent Finance Senate was - similar to the Independent Administrative Senate - a court within the meaning of the law of the European Union and the European Convention on Human Rights as well as the Charter of Fundamental Rights of the European Union , while under constitutional law (within the meaning of the Federal Constitutional Law ) it was to be regarded as an administrative authority. With its establishment, an alignment with the legal protection standards of Art. 6 ECHR and Art. 47 Para. 2 of the Charter of Fundamental Rights of the European Union was brought about, according to which every person has the right to have their cause by an independent, impartial and by law established court is heard in a fair process publicly and within a reasonable time.
The UFS was only bound by European Union standards, national laws and regulations, but not by directives and decrees (such as those of the Federal Ministry of Finance or the Federal Ministry of Social Affairs and Consumer Protection).
In the course of the creation of a two-tier administrative jurisdiction through the Administrative Jurisdiction Amendment 2012 , the Independent Finance Senate was converted into a special administrative court, the Federal Finance Court .