Regulations on Professional Representation in Tax and Social Security Matters before the High Court
Table of Provisions (8)
Statutory Text (8 Articles)
1. Authorized to represent under Article 10 paragraph 2a VRPV (RB [2.2345](https://rechtsbuch.ur.ch/data/2.2345/en)) is anyone registered with the Higher Court.
2. A person is registered if they demonstrate special expertise in the relevant field, the necessary knowledge of procedural law, and compliance with the personal requirements analogous to Article 8 BGFA (SR [935.61](https://db.clex.ch/link/Bund/935.61/en)).
1. The certificate of special knowledge in the relevant field consists of a university degree in law or economics with training in tax or social insurance law, a corresponding federal expert diploma, a corresponding federal professional certificate, or a diploma from a university of applied sciences in the economic sector.
2. The certificate of the required knowledge of procedural law consists of passing a proficiency examination.
3. The certificate of personal requirements is governed by analogy in accordance with Article 8 of the Federal Act on the Free Movement of Lawyers (SR 935.61).
1. The President of the Higher Court shall conduct the qualification examination. The Court Clerk shall record the proceedings.
2. The qualification examination comprises an oral test, which typically lasts 30 minutes.
3. The examination covers the administration of justice in tax law or social insurance law. The content of the examination also depends on the professional experience of the candidate.
4. Anyone who has failed the examination twice will not be allowed to retake it.
5. The examination fee is 300 francs.
1. The registration in the register shall be published in the Official Gazette of the Canton of Uri.
1. Persons who no longer meet one of the requirements for registration shall be removed from the register. Likewise, removal shall occur at the request of the registered person.
1. The deletion of the register entry shall be published in the Official Gazette of the Canton of Uri.
1. In all other respects, the provisions of the Swiss Federal Act on Attorneys (BGFA, SR 935.61) and the Attorney Ordinance (AnV, RB 9.2321) shall apply mutatis mutandis.
1. This regulation shall enter into force on July 1, 2002.