Austria’s Tax Investigation Unit Cracks Down on Fraud with Advanced Detection Methods
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Austria’s Anti-Fraud Office has established a specialized unit called the Tax Investigation Unit to detect and investigate serious financial crimes, including tax evasion and fraud.
Objectives
The Tax Investigation Unit’s objectives are clear:
- Ensure optimal combating of fraud in the service of criminal justice
- Combat distortions of competition through malicious acts
- Elucidate fraud scenarios
- Provide uniform taxation
- Safeguard tax revenue
Methods
To achieve these objectives, the unit employs a range of methods, including:
- Targeted financial investigations
- Search warrants
- Audits
Organizational Structure
The Tax Investigation Unit is divided into several sectors, including:
- Sectorial management
- Legal support
- Organization team
- Investigation teams
- IT investigation
The investigation teams are responsible for conducting financial criminal investigations on behalf of the Public Prosecutor’s Office or jointly with the Criminal Matters Sector.
Tasks
The unit’s tasks include:
- Conducting investigative measures and taking evidence
- Preparing reports to the Public Prosecutor’s Office
- Carrying out audit measures
- Handling requests for administrative and judicial assistance
- Preventing and detecting contraventions of legal provisions
Revenue Safeguarding Measures
In cases where there is a clear and present danger, the Tax Investigation Unit carries out revenue safeguarding measures.
Specialized Teams
The unit has several specialized teams, including:
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Anti-VAT-Fraud Competence Centre (USt-BBCC): Focuses on combating VAT fraud
- Provides a one-stop-shop for processing VAT fraud cases
- Ensures uniform application of the law
- Bundles audit and investigation know-how under one roof
- Builds up expertise
- Reduces interfaces
- Effectively fights against VAT fraud
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IT Investigators: Provide forensic preservation of data and analysis of electronic data
- Support investigations in areas such as:
- Forensic preservation of evidence
- Securing network data
- Further forensic treatment
- Analysis and archiving of evidence
- Support investigations in areas such as:
Conclusion
With its advanced detection methods and specialized teams, the Tax Investigation Unit is a crucial component of Austria’s efforts to combat tax evasion and fraud.