172.021
VWVGPA
CH
CH
Art. 20 Bundesgesetz vom 20. Dezember 1968 über das Verwaltungsverfahren (VwVG)
VwVG; Zweiter Abschnitt: Allgemeine Verfahrensgrundsätze; E. Fristen; I. Berechnung
Art. 20 VwVG
Berechnet sich eine Frist nach Tagen und bedarf sie der Mitteilung an die Parteien, so beginnt sie an dem auf ihre Mitteilung folgenden Tage zu laufen.
Bedarf sie nicht der Mitteilung an die Parteien, so beginnt sie an dem auf ihre Auslösung folgenden Tage zu laufen.
Eine Mitteilung, die nur gegen Unterschrift des Adressaten oder einer anderen berechtigten Person überbracht wird, gilt spätestens am siebenten Tag nach dem ersten erfolglosen Zustellungsversuch als erfolgt.
Ist der letzte Tag der Frist ein Samstag, ein Sonntag oder ein vom Bundesrecht oder vom kantonalen Recht anerkannter Feiertag, so endet sie am nächstfolgenden Werktag. Massgebend ist das Recht des Kantons, in dem die Partei oder ihr Vertreter Wohnsitz oder Sitz hat.
Gerichtsentscheide zu dieser Bestimmung (234)
VPB 2007.2871 (Art. 20 PA)
Swiss Confederation Property Transfer Correction
Cited in conjunction with Art. 37 LTAF to define the time limit for filing an appeal.
JAAC 65.76 (Art. 20 VwVG)
Appeal Period Calculation: Seven-Day Service Rule Upheld
Relevant for the calculation of appeal deadlines, considered in conjunction with other provisions.
JAAC 52.61 (Art. 20 VwVG)
Federal Land Improvement Subsidies: Notice to Environmental Associations
Cited regarding the commencement of the appeal period, which only begins upon notification of the decision.
A-4770/2024 (Art. 20 i.V.m. Art. 50 Abs. 1 VwVG; Art. 52 Abs. 1 VwVG)
Spirits Tax Declaration and Payment Dispute
Used to establish that the appeal was filed within the deadline and in the correct form.
A-8605/2025 (Art. 20 i.V.m. Art. 50 Abs. 1 VwVG)
Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors
Cited regarding the timeliness of the appeal.
A-2664/2025 (Art. 20 Abs. 1 VwVG)
Alcohol Advertising Case Remanded for Failure to Hear Company's Core Argument
Used to confirm that the appeal was filed within the legal time limit.
C-194/2026 (Art. 20 cpv. 1 e 3 e 22a lett. c PA in combinazione con l’art. 37 LTAF)
Inadmissibility of Appeal Letter Due to Procedural Deficiencies and Non-Compliance
Cited in conjunction with the expiry of the deadline for clarifying and regularizing the appeal.
A-7215/2025 (Art. 20 VwVG)
Financial Advisory Firm's VAT Exemption for Intermediation Services Partially Upheld
Cited in conjunction with other articles for the timely and formal submission of the appeal.
E-1936/2026 (Art. 20 Abs. 2bis VwVG)
Late Appeal Dismissed for Unsubstantiated Claims
Cited to establish the deemed date of notification of the decision based on postal delivery rules.
C-9937/2025 (Art. 20 cpv. 1 e 3 PA)
Pension Appeal Dismissed for Failure to Clarify Intent and Provide Documentation
Cited in conjunction with Art. 37 LTAF to establish the deadline for confirming and regularizing the appeal, which was missed.
B-8594/2025 (Art. 20 cpv. 2bis PA)
Appeal Dismissed for Late Filing Due to Presumed Notification
Used to determine the presumed date of notification for registered mail sent abroad that could not be delivered.
B-8594/2025 (Art. 20 cpv. 3 PA)
Appeal Dismissed for Late Filing Due to Presumed Notification
Applied to determine the expiry date of the appeal deadline, considering weekend/holiday rules.
C-8765/2025 (art. 20 al. 1 PA)
Taxpayer's Appeal Dismissed for Late Filing
Cited for the calculation of the appeal period, starting the day after notification.
C-8765/2025 (art. 20 al. 3 PA)
Taxpayer's Appeal Dismissed for Late Filing
Cited for the rule that appeal deadlines falling on a weekend are postponed to the next working day.
A-7205/2025 (art. 20 al. 1 PA)
Taxpayer's Appeal Dismissed for Untimely Filing of Administrative Assistance Decision
Cited for the calculation of deadlines, stating that the day the notification is made is not counted.