Austria’s Financial Crimes Investigation Process: A Comprehensive Overview

=====================================================

The Anti-Fraud Office plays a vital role in ensuring that financial criminal proceedings are handled by administrative authorities in accordance with the rule of law. Since January 1, 2021, the office has taken on the responsibility of conducting financial criminal proceedings as the Fiscal Authority for Criminal Offences with the Fiscal Offences Sector.

Key Responsibilities

• The Fiscal Offences Sector is responsible for investigating financial offences punishable by court and possesses the same tasks and powers as the Criminal Investigation Department under the Austrian Code of Criminal Procedure.
• Their primary duty is to examine all facts recognized from their own perception, notifications, and communications received from other public authorities regarding their relevance under fiscal penal law.

Complex Investigations

• In cases where tax and customs crimes are involved, particularly those with international ramifications, investigations can be complex and require extensive legal knowledge and cooperation with domestic and foreign authorities.
• If sufficient grounds for suspicion exist, criminal investigations must be conducted.

Conducting Oral Proceedings and Rendering Decisions

• The Fiscal Authority for Criminal Offences is responsible for conducting oral proceedings, rendering penalty decisions, and executing penalties in financial criminal proceedings by the administrative authorities.
• However, if the penally relevant amount exceeds €33,000, an appraisal court of three members, chaired by a judge, takes over the responsibility for conducting oral proceedings and rendering decisions.

Coordination and Decision-Making

• The fiscal penal authorities must also coordinate measures ordered by them and issue necessary decisions in cases where coercive measures are required.
• If criminal decisions and rulings are contested through legal remedies, the Fiscal Authority for Criminal Offences is responsible for handling legal remedies and supporting proceedings up to the highest courts.

By understanding the financial crimes investigation process in Austria, it’s clear that the country has a comprehensive system in place to combat fiscal penal law violations. The Anti-Fraud Office plays a crucial role in ensuring that these investigations are conducted fairly and efficiently.