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Preliminary decision on an appeal

What is a preliminary decision on an appeal?

The tax authority that issued the decision must, after carrying out any further investigations that may be necessary, rule on an appeal against the decision in a preliminary decision on the appeal. However, a preliminary decision on the appeal shall not be issued if this is requested in the appeal against the decision and if the tax authority refers the appeal to the Federal Finance Court within three months of its receipt. Furthermore, a preliminary decision on the appeal shall not be issued if the appeal against the decision merely alleges the unlawfulness of regulations, the unconstitutionality of laws or the illegality of international treaties; in such cases, the appeal against the decision must be referred to the Federal Finance Court without delay. The appellant is entitled to apply to the Federal Finance Court to have a preliminary decision on an appeal by a federal tax authority referred to it.

 

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