Decision on the Delegation of Competences of the Finance Directorate in the Management of First-instance Administrative Proceedings, Administrative Appeal Proceedings, and Administrative Court Appeal Proceedings
Statutory Text (3 Articles)
1. In conducting an administrative procedure or an administrative appeal procedure, the General Secretary, the Deputy or the legal staff of the Finance Directorate issue the procedural orders.
1. If the financial directorate is the authority conducting the proceedings in an administrative appeal procedure, the full authority for instruction, for instance, for conducting party interrogations, witness examinations, or on-site inspections, lies with the Secretary-General, the Deputy Secretary-General, or the legal staff.
1. If an appeal is filed against a decision by the government council and the corresponding dossier is forwarded to the finance department, the secretary-general or their deputy, or the legal staff shall participate in any inspections, provide oral statements, submit requests for correction of records, and may request an extension of deadlines.