Art. 67 Judicial Organisation Act (GOG) - c. New Submissions

1. To the extent that nothing else results from the nature of the matter in dispute, the factual and legal circumstances at the time of the contested decision are decisive for the assessment of the administrative court appeal.

2. New applications or the extension of applications submitted in the previous instance are inadmissible.

3. The presentation of new facts is unrestrictedly permissible in tax penalty proceedings, and in other proceedings, insofar as the contested decision gives reason for it. New evidence is always permissible.