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Revision

What is a revision?

Taxpayers may lodge an appeal with the Administrative Court against decisions of the Federal Finance Court. The appeal must be lodged directly with the Administrative Court. It is admissible if it depends on the resolution of a point of law of fundamental importance. This is particularly the case where the decision against which the appeal is directed deviates from the case law of the Administrative Court, where such case law is lacking, or where the legal issue to be resolved has not been addressed consistently in the Administrative Court’s previous case law. It is for the Federal Finance Court to determine in its decision whether these conditions are met. If the conditions are not met, an extraordinary appeal may nevertheless be lodged with the Administrative Court. In this case, the Administrative Court itself decides whether the appeal is admissible. If the Administrative Court considers the appeal to be inadmissible because, in its view, no legal issue of fundamental importance is at stake, it may dismiss the appeal.

 

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