313.0
VSTRRDPA
CH
CH
Art. 96 Bundesgesetz vom 22. März 1974 über das Verwaltungsstrafrecht (VStrR)
VStrR; Dritter Titel: Verwaltungsstrafverfahren; Sechster Abschnitt: Kosten, Entschädigung und Rückgriff; A. Kosten; I. Im Verfahren der Verwaltung; 3. Beschwerde gegen Kostenerkenntnis
Art. 96 VStrR
Der mit Kosten beschwerte Beschuldigte kann, wenn das Verfahren eingestellt wurde oder wenn er die gerichtliche Beurteilung nicht verlangt, gegen das Kostenerkenntnis innert 30 Tagen seit Eröffnung des Entscheides bei der Beschwerdekammer des Bundesstrafgerichts Beschwerde führen (Art. 25 Abs. 1); die Verfahrensvorschriften von Artikel 28 Absätze 2–5 gelten sinngemäss.
Wird innert der gesetzlichen Frist keine Beschwerde eingereicht oder eine Beschwerde abgewiesen, so steht das Kostenerkenntnis einem gerichtlichen Urteil gleich.
Gerichtsentscheide zu dieser Bestimmung (49)
VPB 2000-02-01 (art. 96 al. 1 DPA)
Federal Office of Communication Fine Notification
Allows a complaint against the amount of costs within 30 days.
VPB 2000-02-01 (art. 96 al. 2 DPA)
Federal Office of Communication Fine Notification
States that the decision on costs becomes legally binding if no complaint is filed.
BV.2025.7 (Art. 96 cpv. 1 DPA)
Federal Criminal Court Dismisses Late Complaint on Dropped Proceeding Costs
Cited as the legal basis for the appeal against the cost decision.
BV.2024.25 (art. 96 cpv. 1 DPA)
Appeal Court Reduces Gaming Commission's Procedural Costs Due to Procedural Irregularities and Financial Hardship
This provision governs the admissibility and procedure for appeals against cost decisions in administrative criminal proceedings.
BV.2024.24 (Art. 96 Abs. 1 VStrR)
Federal Criminal Court Dismisses Appeal for Non-Payment of Advance Fees
Cited to establish the possibility of appealing a cost decision by the ESTV.
BV.2023.26 (Art. 96 Abs. 1 VStrR)
Tax Administration Costs: Appeal Withdrawn, Costs Waived
This provision regulates the possibility of appealing a cost decision.
BV.2023.29 (Art. 96 Abs. 1 VStrR)
State v. Appellant: Cost Assessment in Terminated Administrative Penalty Proceeding
Cited as the basis for the possibility of filing a complaint against a cost decision when the proceedings are discontinued.
BV.2020.12 (Art. 28 Abs. 2 i.V.m. Art. 96 Abs. 1 VStrR)
Tax Expert Costs Overturned Due to Presumption of Innocence
These provisions are cited in relation to the grounds for appeal against a cost decision, allowing for challenges based on violations of federal law, incorrect factual findings, or inappropriateness.
BV.2020.12 (Art. 96 Abs. 1 VStrR)
Tax Expert Costs Overturned Due to Presumption of Innocence
This provision stipulates the conditions for appealing a cost decision made in discontinued proceedings.
BV.2020.4 (Art. 96 Abs. 1 VStrR)
Company Costs Overturned in Sanctions Investigation Termination
This provision governs the admissibility of an appeal against a cost decision when a criminal proceeding has been discontinued.
BV.2018.25 (Art. 28 Abs. 1 i.V.m. Art. 96 Abs. 1 VStrR)
Taxpayer's Right to be Heard Upheld in Cost Order Appeal
These provisions were used to establish the admissibility of the appeal, defining who is entitled to appeal a cost decision.
BV.2018.25 (Art. 28 Abs. 2 i.V.m. Art. 96 Abs. 1 VStrR)
Taxpayer's Right to be Heard Upheld in Cost Order Appeal
These provisions outline the grounds on which an appeal against a cost decision can be made.
BV.2018.20 (Art. 96 al. 1 VStrR)
Appeal Dismissed: Late Filing of Judicial Review and Procedural Costs Upheld
This provision grants the right to appeal against a cost decision to the Federal Criminal Court within 30 days when no judicial review is requested.
BV.2018.5 (Art. 96 al. 1 DPA)
Appeal Inadmissible Due to Procedural Deficiencies and Failure to Respond
Cited as the legal basis for the complainant's right to file a complaint regarding costs.
BV.2017.11 (Art. 96 Abs. 1 VStrR)
Appeal dismissed: Company liable for procedural costs due to untimely appeal of VAT fine.
This provision defines the scope of the appeal which is limited to the cost decision when a judicial review of the penalty order is not requested.