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Key facts of the case:

With request of 5 October 2009 the claimant asked to relieve the enterprise and co-owners of the value added tax in the amount of 153.726,80€ for 1995, as the co-owners did not realize their idea of renting out the houses. This could not be realized, as the enterprise building the houses did not work properly and in the end they had to sell the houses for a really cheap price and suffered loss of several million schillings. The tax office rejected this claim in May 2010. Then the claimant appealed against this decision and among others asked for an oral hearing. The instance rejected this appeal, stating, that not conducting an oral hearing would indeed violate the procedural right of § 284(1) BAO, but because of economical reasons it was not conducted, as the instance would have never reached another decision, even when conducting an oral hearing.