Lawyer for Financial Criminal Law
Financial Criminal Law is a highly specialized area at the intersection of white-collar crime and tax law. Cases in this field often involve allegations such as tax evasion, tax fraud, or financial regulatory offenses. In practice, financial crimes are frequently linked with white-collar offenses, such as breach of trust or failure to remit employee contributions. Effective defense in this area requires both legal and economic expertise. Attorney Mag. Markus Weisser has many years of experience defending individuals and companies in financial criminal proceedings.
Criminal Defense with Tax Law Expertise
Our focus is on the criminal and economic aspects of financial criminal cases. Tax law assessments are carried out in close cooperation with your tax advisor or a tax expert recommended by us. This clear division of responsibilities ensures a coordinated and efficient defense strategy that fully addresses all aspects of your case.
Unique Aspect of Criminal Tax Law: Legal Error Can Protect Against Punishment
A key feature of financial criminal law is that legal error can be a valid defense – unlike in criminal law, where ignorance of the law does not excuse criminal liability. If the case is based on a reasonable legal interpretation or involves only minor negligence, criminal liability under financial criminal law may be excluded. This makes a precise legal and economic analysis of the underlying facts essential to determine whether a punishable act has occurred or if the allegation is based on a legitimate interpretation of the law.
Our focus in Criminal Tax Law
Attorney Markus Weisser frequently defends individuals and companies in the following areas:
- Tax evasion (Section 33 of the Austrian Fiscal Penal Code (FinStrG)
- Grossly negligent tax evasion (Section 34 FinStrG)
- Smuggling and evasion of import or export duties (Section 35 FinStrG)
- Receiving stolen goods (Section 37 FinStrG)
- Tax fraud (Section 39 FinStrG)
- Intentional interference with monopoly rights (Section 44 FinStrG)
Your concerns are important to us!
Lawyer Markus Weisser will personally take time for you.
FAQ
How do criminal tax proceedings begin?
Criminal tax proceedings are initiated if the competent authority suspects that the perpetrator has committed a financial offense. In practice, criminal tax proceedings are often initiated after tax audits, once the tax office has forwarded the facts of the case to the criminal tax authority for review.
What is the difference between judicial and administrative criminal tax proceedings?
The difference lies in the severity of the offense, specifically in the amount of the evaded amount, and whether the offense was committed intentionally or merely through negligence.
The court is (only) responsible for punishing financial offenses if the financial offense was committed intentionally and the relevant amount on which the penalty is based exceeds EUR 150,000 (or EUR 75,000 in the case of smuggling).
If no court has jurisdiction, the financial criminal authorities are responsible. If the value determining the penalty exceeds EUR 33,000, a panel of three members chaired by a judge is responsible for conducting the oral hearing and delivering the judgment.
Is there a possibility of diversion in criminal tax proceedings?
No, there is no possibility of diversionary termination of proceedings in either judicial or administrative criminal tax proceedings.
Contact us for advice on financial law
We offer comprehensive advice on financial law issues and are committed to working on your behalf.