Bundesgesetz, mit dem das Finanzstrafgesetz geändert wird (Finanzstrafgesetznovelle 2014 - FinStrG-Novelle 2014)
65. Bundesgesetz, mit dem das Finanzstrafgesetz geändert wird (Finanzstrafgesetznovelle 2014 ? FinStrG-Novelle 2014) Der Nationalrat hat beschlossen:
Das Finanzstrafgesetz, BGBl. Nr. 129/1958, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 13/2014, wird wie folgt geändert:
1. In § 29 Abs. 3 lit. c wird der Punkt durch die Zeichenfolge ? , oder? ersetzt und folgende lit. d angefügt:
?d) | bereits einmal hinsichtlich desselben Abgabenanspruches, ausgenommen Vorauszahlungen, eine Selbstanzeige erstattet worden ist.? |
2. § 29 Abs. 6 lautet:
?(6) Werden Selbstanzeigen anlässlich einer finanzbehördlichen Nachschau, Beschau, Abfertigung oder Prüfung von Büchern oder Aufzeichnungen nach deren Anmeldung oder sonstigen Bekanntgabe erstattet, tritt strafbefreiende Wirkung hinsichtlich vorsätzlich oder grob fahrlässig begangener Finanzvergehen nur unter der weiteren Voraussetzung insoweit ein, als auch eine mit einem Bescheid der Abgabenbehörde festzusetzende Abgabenerhöhung unter sinngemäßer Anwendung des Abs. 2 entrichtet wird. Die Abgabenerhöhung beträgt 5 % der Summe der sich aus den Selbstanzeigen ergebenden Mehrbeträgen. Übersteigt die Summe der Mehrbeträge 33 000 Euro, ist die Abgabenerhöhung mit 15 %, übersteigt die Summe der Mehrbeträge 100 000 Euro, mit 20 % und übersteigt die Summe der Mehrbeträge 250 000 Euro, mit 30 % zu bemessen. Insoweit Straffreiheit nicht eintritt, entfällt die Verpflichtung zur Entrichtung der Abgabenerhöhung, dennoch entrichtete Beträge sind gutzuschreiben. Die Abgabenerhöhung gilt als Nebenanspruch im Sinne des § 3 Abs. 2 lit. a BAO.?
3. In § 156 wird nach dem Abs. 4 folgender Abs. 5 angefügt:
?(5) Die Bestimmungen der Abs. 1 bis 4 gelten sinngemäß für Beschwerden gegen Bescheide des...
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