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Beiträge zur Rechtsgeschichte Österreichs 6. Jahrgang Band 2 / 2016
Gerichtsvielfalt in Wien
Forschungen zum modernen Gerichtsbegriff
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Verlag der Österreichischen Akademie der Wissenschaften Austrian Academy of Sciences Press
A-1011 Wien, Dr. Ignaz Seipel-Platz 2
Tel. +43-1-515 81/DW 3420, Fax +43-1-515 81/DW 3400 https://verlag.oeaw.ac.at, e-mail: verlag@oeaw.ac.at |
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DATUM, UNTERSCHRIFT / DATE, SIGNATURE
BANK AUSTRIA CREDITANSTALT, WIEN (IBAN AT04 1100 0006 2280 0100, BIC BKAUATWW), DEUTSCHE BANK MÜNCHEN (IBAN DE16 7007 0024 0238 8270 00, BIC DEUTDEDBMUC)
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Beiträge zur Rechtsgeschichte Österreichs 6. Jahrgang Band 2 / 2016
Gerichtsvielfalt in Wien
Forschungen zum modernen Gerichtsbegriff ![]()
ISSN 2221-8890
Print Edition ISSN 2224-4905 Online Edition ISBN 978-3-7001-8053-1 Print Edition ISBN 978-3-7001-8059-3 Online Edition
doi:10.1553/BRGOE2016-2
Beiträge zur Rechtsgeschichte Österreichs 2/2016 2016, 324 Seiten, 29,7x21cm, broschiert € 59,00 ![]()
Erich KODEK
S. 470 - 479 doi:10.1553/BRGOE2016-2s470 ![]() Verlag der Österreichischen Akademie der Wissenschaften
Abstract: The Chamber of Chartered Public Accountants and Tax Consultants was established in 1945 and issued its Regulations for Court of Honour and Disciplinary Proceedings, which contained substantial disciplinary provisions as well as procedural rules, in 1949. The substantial disciplinary provisions were for the first time regulated by state law in the Wirtschaftstreuhänder-Berufsordnung (l955), followed by the procedural rules in the Wirtschaftstreuhänderdisziplinarordnung (l962). A fundamental change took place in 1999 with the enactment of the Wirtschaftstreuhandberufsgesetz, which established type-based penal provisions and an enhanced liberalisation. With the introduction of the Administrative Courts on 1st January 2014, the Disciplinary High Council as a specialised appeals authority was abolished; appeals against first-instance decisions are now referred to the Administrative Court for the respective province. Keywords: Austrian chamber of chartered public accountants and tax consultants chartered accountants - disciplinary law - professional misconduct - tax consultants Published Online: 2016/12/15 08:11:04 Document Date: 2016/10/11 06:48:00 Object Identifier: 0xc1aa5576 0x00349631 Rights: .
István FAZEKAS, Budapest …
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Verlag der Österreichischen Akademie der Wissenschaften Austrian Academy of Sciences Press
A-1011 Wien, Dr. Ignaz Seipel-Platz 2
Tel. +43-1-515 81/DW 3420, Fax +43-1-515 81/DW 3400 https://verlag.oeaw.ac.at, e-mail: verlag@oeaw.ac.at |