Austrian criminal tax law generally penalizes violations of Austrian tax legislation and EC customs law. The substantive rules are laid down in the General Part of the Act on Tax Offences. The tax offences described in the Special Part of the Act fall within either judicial or administrative jurisdiction (depending on the seriousness of the offence). This article discusses the General and Special Parts of the Act on Tax Offences and explains the administrative criminal tax procedure and the judicial criminal tax procedure in Austria.