§ 222 Tax Act (StG) - Legal Remedies

1. Against the fine decision, the affected person may file an objection in writing within 30 days of notification.

2. An appeal against the objection decision can be lodged with the Cantonal Court within 30 days of notification.

3. Under the conditions of Article 73 paragraph 1 of the Federal Act on the Harmonization of Direct Taxes of Cantons and Municipalities of December 14, 1990, the affected person, the Tax Office of the Canton, and the Federal Tax Administration may lodge an appeal in public law matters against the decision of the Cantonal Court with the Federal Court.

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