651.1
STAHIGLAAF
CH
CH
Art. 19 Bundesgesetz vom 28. September 2012 über die internationale Amtshilfe in Steuersachen (StAhiG) - Beschwerdeverfahren
StAhiG; 2. Kapitel: Informationsaustausch auf Ersuchen
Art. 19 StAhiG · Beschwerdeverfahren
Jede der Schlussverfügung vorangehende Verfügung, einschliesslich einer Verfügung über Zwangsmassnahmen, ist sofort vollstreckbar und kann nur zusammen mit der Schlussverfügung angefochten werden.
Zur Beschwerde berechtigt sind die betroffene Person sowie weitere Personen unter den Voraussetzungen von Artikel 48 VwVG .
Die Beschwerde hat aufschiebende Wirkung. Artikel 55 Absätze 2–4 VwVG ist anwendbar.
Es findet grundsätzlich nur ein Schriftenwechsel statt.
Im Übrigen gelten die Bestimmungen über die Bundesrechtspflege.
Gerichtsentscheide zu dieser Bestimmung (336)
F-863/2021 (Art. 19 Abs. 1 und 5 des Bundesgesetzes vom 28. September 2012 über die internationale Amtshilfe in Steuersachen (StAhiG, SR 651.1) i.V.m. Art. 31 ff. VGG)
France v. Switzerland: Tax Information Exchange for Account Evasion
Establishes the Federal Administrative Court's jurisdiction for appeals against final decisions of the ESTV in international tax assistance matters.
F-50/2021 (Art. 19 Abs. 2 StAhiG)
Switzerland Aids Tax Evasion Probe: Court Approves Information Disclosure
The court determined that the appellant was legitimate to file the appeal.
A-1987/2024 (Art. 19 cpv. 2 LAAF)
Switzerland-Italy Tax Information Exchange Upheld
Confirms the right to appeal for parties involved in administrative assistance procedures.
A-1987/2024 (Art. 19 cpv. 3 LAAF)
Switzerland-Italy Tax Information Exchange Upheld
Grants an automatic suspensive effect to appeals filed against decisions in administrative assistance matters.
A-5489/2024 (art. 19 al. 2 LAAF)
Switzerland Tax Authority v. Belgium: Choice of Treaty for Information Exchange
This article was used to establish that the foundation had the standing to appeal the decision.
A-3256/2023 (art. 19 al. 2 LAAF)
Taxpayer Appeal Partially Granted: Exclusion of 2021-2022 Tax Information Ordered
Specifies who has standing to appeal in administrative assistance procedures.
A-3256/2023 (art. 19 al. 3 LAAF)
Taxpayer Appeal Partially Granted: Exclusion of 2021-2022 Tax Information Ordered
States that appeals have suspensive effect by law.
A-2718/2023 (Art. 19 cpv. 2 LAAF)
Swiss Company Ordered to Provide Tax Information to Italy
Deals with the standing (legitimation) to appeal in administrative assistance procedures.
A-2718/2023 (Art. 19 cpv. 3 LAAF)
Swiss Company Ordered to Provide Tax Information to Italy
Grants an automatic suspensive effect to appeals against decisions in administrative assistance matters.
A-2692/2022 (Art. 19 cpv. 2 LAAF)
Italy v. Switzerland: Tax Residency and Administrative Assistance
Cited as a basis for the standing of the appellants.
A-2692/2022 (Art. 19 cpv. 3 LAAF)
Italy v. Switzerland: Tax Residency and Administrative Assistance
Cited for the suspensive effect of the appeal.
A-6439/2023 (Art. 19 al. 2 LAAF)
Swiss Bank Account Information Transmittal for French Tax Assessment
Cited to establish the standing of the appellants to appeal.
A-6439/2023 (Art. 19 al. 3 LAAF)
Swiss Bank Account Information Transmittal for French Tax Assessment
Cited to establish the suspensive effect of the appeal.
A-7205/2025 (art. 19 al. 5 LAAF)
Taxpayer's Appeal Dismissed for Untimely Filing of Administrative Assistance Decision
Cited to establish that the PA governs the proceedings before the Tribunal in the absence of specific provisions in LTAF or LAAF.
A-1781/2022 (Art. 19 cpv. 2 LAAF)
Spain v. Switzerland: Tax Information Exchange Request Upheld
Confirms the appellants' standing to appeal as recipients of the contested decision.