Article 209 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Costs and Compensation

1. The costs of the proceedings before the Higher Court shall be imposed on the losing party. If the administrative court appeal is partially upheld, those costs shall be proportionately divided.

2. The prevailing complainant party may be charged with costs in whole or in part if, through due conduct, they could have obtained their rights in the assessment or objection procedure, or if they have impeded the Higher Court's investigation through obstructive behavior.

3. If special circumstances justify it, the imposition of costs may be waived.

4. Upon request, the party prevailing in whole or in part is entitled to compensation for necessary costs incurred.

5. The amount of costs and the awarding of party compensation shall be determined according to the Ordinance on Fees and Compensations Before Judicial Authorities of December 16, 1987 (RB 2.3231) and the Regulation on Fees and Compensations Before Judicial Authorities of November 29, 2005 (RB 2.3232).

6. Otherwise, the procedure shall be governed by the Ordinance on Administrative Jurisdiction (RB 2.2345).

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