Liability proceedings – binding nature of tax assessments

If a liability notice is based on a tax assessment that the Austrian tax office has used as the basis for issuing the liability notice, the correctness of the tax assessment and the corresponding tax determination must be assumed in the liability proceedings.

The tax assessment must serve as the basis for examining the question of fault in the liability procedure.

Therefore, in liability proceedings, the Federal Fiscal Court (BFG) is prohibited from questioning the legality of the tax imposed by the tax office through the tax assessment.

VwGH 05.10.2023, Ra 2023/13/0060