Unit I/9 Combating Fraud
 

 

Across departmental boundaries…

  • we have the international and national overview of risks and fraud fields in tax and customs from pattern recognition to prevention and combating of fraud
  • we provide translation work from theory to practice
  • we cooperate with EU institutions, international tax administrations and various international agencies
  • we identify fraud scenarios
  • we are an information hub
  • we propose efficient measures
  • and coordinate the anti-fraud units of the tax administration in implementing these measures

 

Tax evasion

  • Directive on Administrative Cooperation (DAC) 1-6
  • Missing-trader fraud
  • Motor vehicle fraud
  • Employee tax assessment fraud
  • E-commerce/digital economy
  • Multilateral control
  • Cum-Ex fraud (capital gains tax refund fraud)
  • EUROFISC
  • OECD Task Force Tax and Other Crimes

 

Customs fraud

  • Under-invoicing
  • E-commerce from third countries (abolition of the € 22 euro-VAT tax-exempt amount)
  • Anti-dumping
  • Smuggling (cigarettes, mineral oil, drugs and other prohibited goods)
  • EU customs legislation in the customs sector (Mutual Administrative Assistance Regulation, Cash Regulation, Customs Information System, Naples II)
  • Cooperation with the Federal Criminal Police Office, the European Anti-Fraud Office (OLAF), and Europol
  • Council Working Party on Customs Cooperation

 

Risk management 

  • Taxes and customs
  • Early detection of newly emerging risk areas, identification and analysis
  • Development of strategies and description of fields of action
  • Development of preventive measures for avoidance and minimisation of damage
  • Exchange and collection of information nationally and internationally (Intelligence)
  • Cooperation with the Predictive Analytics Competence Center

 

Capital

  • Accounts Register
  • Cash flows
  • Crypto assets
  • Money laundering
  • Legislation and implementation of legal provisions
  • Cooperation with the Austrian Money Laundering Reporting Unit/Financial Intelligence Unit (FIU)
  • Link between tax administration and the Austrian Money Laundering Reporting Unit/Financial Intelligence Unit (FIU)

 

Cooperation – national/international

  • Austrian federal ministries (e.g. Federal Ministry of the Interior / Federal Criminal Police Office)
  • EU Commission
  • European Anti-Fraud Office (OLAF)
  • Europol
  • Council Working Party on Customs Cooperation
  • Eurofisc
  • OECD Task Force Tax Crimes and other Crimes

etc.