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641.11 STGLI CH-JU

Art. 167 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
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Art. 167 Tax Law (TL)

**1 The President of the Administrative Court shall, as a single judge, dismiss appeals that have become moot, involve a tax or fine not exceeding 1,000 francs, or are directed against decisions regarding costs.

2 Other decisions on appeals are made by the Administrative Court.

3 The Administrative Court is not bound by the parties' conclusions. After hearing the taxpayer, it may also modify the assessment to the disadvantage of the taxpayer.**

← Art. 166 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 168 Tax Law (TL) →

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Court Decisions Applying This Provision (2)

ADM 2020 129 · ju (art. 167 al. 3 LI et 84 Cpa)
Tax Evasion and Recall: Prescription and *Ne Bis in Idem* Principles Applied
Justifies the examination of the receivability of the appeal concerning the federal direct tax ex officio.
ADM 2021 30 · ju (art. 167 al. 3 LI)
Taxpayer Denied Deductions for Meals and Building Maintenance
Cited to state that the court cannot exceed the scope of the dispute, even if it can modify the decision to the detriment of the taxpayer.