Post by amina147 on Mar 6, 2024 13:07:28 GMT 5.5
If the guarantee is not provided within the given time action will be taken in accordance with the relevant provision of the fourth paragraph. In the cases listed in the first second and third paragraphs if it is determined that any of the acts listed in Article except the use of false or misleading documents due to their content have not been committed within three years from the beginning of the calendar year following the receipt of the guarantee; In the cases listed in the fourth paragraph if it is not detected that any of the acts listed in Article excluding the use of false or misleading documents due to their content have been committed within five years from the beginning of the calendar year following the receipt of the guarantee the guarantee received will be returned to the taxpayer provided that there is no other tax debt.
If it is determined that the acts in question have been committed; If the act is within the scope of the first paragraph the liability is canceled in accordance with the third paragraph of Article the unpaid Austria Phone Numbers List tax debts as of the date of cancellation and the tax debt arising from the acts committed are deducted from the guarantee received and the remaining amount is returned to the taxpayer of the fourth paragraph tax debts and tax debts arising from the act committed are deducted from the guarantee and a new guarantee is requested from the taxpayer in accordance with the provision of the said paragraph. If the guarantee is not provided within the given time action will be taken in accordance with the relevant provision of the fourth paragraph.
In the cases specified in the fifth and sixth paragraphs if it is not determined within five years from the beginning of the calendar year following the receipt of the guarantee that the acts mentioned in the mentioned paragraphs have been committed or participated in these acts the guarantee received will be returned to the professional provided that there is no other tax debt. If it is determined that the acts in question have been committed or participated in them the penalty of dismissal from profession is imposed on the professional member if the act falls within the scope of the fifth paragraph. In the implementation of this penalty the procedures set out in Law No. are applied. If the act is within the scope of the sixth paragraph action is taken in accordance with the said paragraph.
If it is determined that the acts in question have been committed; If the act is within the scope of the first paragraph the liability is canceled in accordance with the third paragraph of Article the unpaid Austria Phone Numbers List tax debts as of the date of cancellation and the tax debt arising from the acts committed are deducted from the guarantee received and the remaining amount is returned to the taxpayer of the fourth paragraph tax debts and tax debts arising from the act committed are deducted from the guarantee and a new guarantee is requested from the taxpayer in accordance with the provision of the said paragraph. If the guarantee is not provided within the given time action will be taken in accordance with the relevant provision of the fourth paragraph.
In the cases specified in the fifth and sixth paragraphs if it is not determined within five years from the beginning of the calendar year following the receipt of the guarantee that the acts mentioned in the mentioned paragraphs have been committed or participated in these acts the guarantee received will be returned to the professional provided that there is no other tax debt. If it is determined that the acts in question have been committed or participated in them the penalty of dismissal from profession is imposed on the professional member if the act falls within the scope of the fifth paragraph. In the implementation of this penalty the procedures set out in Law No. are applied. If the act is within the scope of the sixth paragraph action is taken in accordance with the said paragraph.