Criminal tax law and procedural tax law

Identifying, avoiding, and overcoming risks in connection with criminal tax law.

Are you currently undergoing a contentious audit or are you under investigation by the tax authority or possibly facing indictment? You can trust the experts at LeitnerLeitner to help. Our team has many years of practical experience in supervising and assisting clients in difficult situations. We provide comprehensive advice to help identify and avoid risks in connection with criminal tax law. Should you already find yourself in a critical situation, we are here to help you to overcome it and to represent you in the proceedings.

As sought-after lecturers who also do scientific research, our tax advisors are on the cutting edge of their respective fields. This means that they have an extraordinarily wide range of well-founded, up-to-date knowledge in criminal tax law and tax litigation at their fingertips.

Our services in the area of criminal tax law include:

  • Comprehensive advice on prevention and compliance – guidelines and concepts for your company to help avoid risks in connection with criminal tax law
  • Legal defense in criminal tax proceedings
    • criminal tax law audits, written justifications, inspection of records, achieving termination of proceedings, acceleration of proceedings, execution of legal remedies
  • Voluntary disclosure
    • Preparation, implementation and procedural enforcement
  • Representation in case of coercive measures
    • House searches, seizure, access to bank accounts
  • Administrative and judicial assistance
    • Request for information, group inquiries, Act on the Implementation of Mutual Assistance (ADG)
  • Total agreements in terms of tax law and criminal tax law
  • Risk analysis with regard to criminal tax law
    • Group of offenders, responsibility of legal entities, impending sanctions and liabilities
  • Criminal tax opinions
    • Efficacy of voluntary disclosure, calculation of evaded taxes, etc

Our services in the area of procedural tax law include:

  • Execution of audits, joint audit of wage-dependent levies (GPLA), VAT search, etc
  • Legal remedies in tax matters
    • Appeal, Administrative Court certiorari, appeals to the Constitutional Court, ECJ preliminary ruling procedures, repeal of notices of decisions, orders to provide security, etc
  • Representation during when liability claims are made against your company
  • Examination of procedural matters
    • Disclosure requirement, correction obligation, statute of limitations, etc

Your Experts

Roman Leitner

Auditor | Tax Advisor | Partner (em.) | Honorary professor at the University of Graz

Rainer Brandl

Tax Advisor | Partner

Norbert Schrottmeyer

Auditor | Tax Advisor | Certified and Court-Appointed Expert | Partner