Legislator Case Law & Legislation
951.1 VRP CH-SG

Art. 41 Act on Administrative Justice (VRP)

**Part Three: Legal Protection in Administrative Disputes - B. Appeal**
Open official source Full Act (138 Articles) Machine-readable Markdown (.md)

Art. 41 VRP - b) Administrative Appeals Commission

1. The Administrative Appeals Commission can be challenged with an appeal

a)* ...

b) Employee Protection

1. Orders from the authorities responsible for enforcing the Federal Labor Law concerning the applicability of the law, working and rest periods, special protection for young and female employees, and company regulations;

2. Orders from the authority responsible for enforcing the Federal Law on Home Work;

c) Vocational Education: Orders from the Office of Vocational Education towards training companies and apprentices;

d) Agriculture

1. Orders and objection decisions from the authority responsible for enforcing the Federal Law on Agricultural Leases;

2. Orders pursuant to Articles 80 and 86 of the Federal Law on Rural Land Law;

3. Orders from authorities responsible for implementing regulations on investment credits, structural improvement contributions, and operational assistance in agriculture;

4. Objection decisions from the Land Improvement Commission under Article 47 of the Land Improvement Act;

e) Assessments

1. Decisions of the competent municipal authority or the Assessment Commission in the cost allocation procedure under the Road Act;

2. Orders and decisions of the competent authority of the municipality or the canton or the Assessment Commission in the cost allocation procedure under the Water Construction Act;

3. Orders and decisions of the Assessment Commission according to the law on the land improvement of the Rhine plain and the establishment of a job creation account;

4.* Orders and decisions of the competent authority in land consolidation and boundary adjustment pursuant to Art. 51 para. 2 let. b and Art. 52 of the Planning and Building Act;

f)* ...

g) Public Service Duties

1. Orders from the Fire Protection Commission concerning the duty of fire service or replacement tax obligation;

2. Orders from the Fire Protection Commission concerning the wind and fire watch duty;

3. Orders from the authority responsible for determining the water defense duty;

gbis) Road Traffic: Orders from authorities responsible for enforcing the provisions of road traffic legislation on vehicles and drivers;

h) Taxes

1. Orders or, where an objection procedure is provided, objection decisions from tax assessment authorities, including orders or objection decisions on tax allocations;

2. Objection decisions of the cantonal tax office concerning tax collection and default interest;

3. Decisions of the municipal council concerning the assessment for replacement fire service;

4. Objection decisions of the military service replacement administration;

5. Independent orders and decisions of the highest administrative authority of a public-law corporation or an independent public-law institution regarding fees, charges, contributions, and other public-law monetary payments of individuals as well as public-law security services and refunds of individuals;

6. Orders from the competent department regarding perimeter contributions to the Rhine company;

7.* Orders from the competent department on the contributions of municipalities under the Linth Law;

i)* ...

j)* Data Protection: Orders from the Data Protection Office.

← Art. 40 VRP Act on Administrative Justice (VRP) - Scope a) Principle Art. 41quater VRP →

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Court Decisions Applying This Provision (157)

I.1.2025.97.98 · sg (Art. 41 lit. h Ziff. 1, Art. 45 Abs. 1 und Art. 48 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1, abgekürzt: VRP)
Parent Tariff Eligibility in Alternating Custody with Child Support Payments
Cited to confirm that the appeal met the legal requirements for admissibility.
IV.2024.82 · sg (Art. 41 lit. gbis VRP)
License Revocation Upheld for Refusal to Undergo Medical Fitness Exam
Cited as part of the legal requirements for the admissibility of the appeal, although the admissibility was confirmed earlier.
IV.2024.59 · sg (Art. 41 lit. gbis, 45, 47 und 48 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1, abgekürzt: VRP)
Applicant v. Authority Regarding Third Motorcycle Learner's Permit Refusal
Cited to confirm that the appeal met the formal and material requirements for admissibility.
IV.2024.91 · sg (Art. 41 lit. gbis VRP)
Appeals on Fitness-to-Drive Examinations and Evidentiary Weight of Police Reports
Cited as the procedural basis for the admissibility of the appeal against the administrative decision.
I.1.2023.71 · sg (Art. 41 lit. h Ziff. 1 VRP)
Appeal Against Denial of Third-Party Tax Information Disclosure Dismissed for Lack of Jurisdiction
This provision was cited to establish the jurisdiction that the VRK determined it lacked for the matter at hand.
I.1.2023.233.234 · sg (Art. 41 lit. h Ziff. 1 VRP)
Taxpayers v. Tax Authority: Deductibility of Home Renovation Costs and Proportional Allocation
Cited as a legal requirement that the appeal concerning cantonal and municipal taxes met to be admissible.
23.8154 · sg (Art. 41 VRP)
Cost Allocation Review in Mandatory Restoration Works Execution
Cited in the introductory summary as context for determining jurisdiction, although the main jurisdictional basis applied in the reasoning was Art. 43bis VRP.
IV.2023.1 · sg (Art. 41 lit. gbis, 45, 47 und 48 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1, abgekürzt: VRP)
License Revocation for Foreign Breathalyzer Refusal Upheld Due to Prior Offenses
These procedural articles of the cantonal administrative procedure law were cited when confirming the admissibility of the appeal (E. 1).
IV.2022.80 · sg (Art. 41 lit. gbis, 45, 47 und 48 VRP)
Appeal Against Driving License Conditions Overturned Due to Disproportionate Abstinence Order
Provisions confirming the admissibility of the appeal, although these were mentioned in the reasoning for entry into the merits (point 1a) and not explicitly in the final orders (which only cite Art. 95 VRP for costs).
IV.2022.97 · sg (Art. 41 lit. gbis VRP)
Administrative Review Commission v. Licensee (Alcohol Abstinence Violation)
Cited as a prerequisite for entering into the appeal (admissibility check in reasoning, but included as it supports procedural requirements met for the decision to proceed).
IV.2022.118 · sg (Art. 41 lit. gbis VRP)
Administrative Suspension Upheld Despite Sick Child Justification, Not Violating *Ne Bis In Idem*
Cited in the reasoning section concerning the formal requirements for appeal admissibility, but not explicitly cited in the final dispositive orders (1 and 2).
I.2.2021.89 · sg (Art. 41 lit. h Ziff. 5 VRP)
Upheld Fees for Police Custody and Medical Examination Caused by Intoxication and Suspected Harassment
This procedural provision was cited in the reasoning to establish the jurisdiction of the Administrative Appeals Commission, which is relevant to the final order dismissing the appeals.
I.1.2020.158.und.159 · sg (Art. 41 lit. h Ziff. 1 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1, abgekürzt: VRP)
Capital Gains Tax Assessment Timeliness and Double Taxation in Income Tax Dispute
Cited to confirm the legal requirements for the admissibility of the appeal (Rekurs).
I.1.2020.158.und.159 · sg (Art. 41 lit. h Ziff. 1 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1 (VRP))
Administrative Appeal Commission Decision on 2009 Tax Limitation Period and Land Sale Taxation
Cited in the reasoning when establishing the admissibility of the appeal, but the final order was on inadmissibility (point 1) or dismissal (point 2).
I.1.2020.211 · sg (Art. 41 lit. h Ziff. 1 des Gesetzes über die Verwaltungsrechtspflege, sGS 951.1, abgekürzt: VRP)
Tax Authority Interruption of Prescription Period Through Dual Communication
Cited in the reasoning regarding the admissibility and timeliness of the appeal (Rekurs).