§ 36 Act on Administrative Justice (VRG) - 5. Restoration

1. The authority may restore missed deadlines and appointments if the party or its representative

a. was prevented from acting in a timely manner through no fault of their own, and

b. submits a substantiated request within 10 days from the removal of the obstacle, and simultaneously rectifies the missed action. In tax-related disputes, the period is 30 days.

2. The authority shall give the opposing party an opportunity to comment; it shall gather the necessary evidence and decide without further delay.

3. The consideration of late submissions that are relevant to the case (§ 106 para. 2) remains reserved.

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