172.021
VWVGPA
CH
CH
Art. 2 Loi fédérale du 20 décembre 1968 sur la procédure administrative (PA)
PA; Chapitre I Champ d’application et terminologie; A. Champ d’application; II. Exceptions; 1. Applicabilité partielle
Art. 2 PA
Les art. 12 à 19 et 30 à 33 ne sont pas applicables à la procédure en matière fiscale.
Les art. 4 à 6, 10, 34, 35, 37 et 38 sont applicables à la procédure des épreuves dans les examens professionnels, les examens de maîtrise et les autres examens de capacité.
En cas d’expropriation, la procédure est régie par la présente loi, pour autant que la loi fédérale du 20 juin 1930 sur l’expropriation n’en dispose pas autrement.
La procédure devant le Tribunal administratif fédéral est régie par la présente loi, pour autant que la loi du 17 juin 2005 sur le Tribunal administratif fédéral n’en dispose pas autrement.
Décisions judiciaires appliquant cette disposition (66)
A-8711/2025 (Art. 2 Abs. 1 VwVG)
Tax Authority v. Company: Hidden Profit Distribution via Share Transfer
References the general application of the Swiss Administrative Procedure Act to the proceedings before the Federal Administrative Court.
A-8605/2025 (Art. 2 Abs. 1 VwVG)
Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors
Cited to establish that the VwVG applies to the proceedings.
D-1426/2026 (Art. 2 VwVG)
Congo Asylum Claim Rejected: Unsubstantiated Fear of Persecution
This provision was cited in conjunction with Art. 55 Abs. 1 VwVG regarding the non-consideration of the request for suspensive effect.
A-1036/2025 (Art. 2 cpv. 4 PA)
Customs Authority Can Demand Over 25 Million Franc Guarantee for Alleged Gold Smuggling
Clarifies the relationship between the PA and specific federal laws.
F-4462/2025 (Art. 2 VwVG)
Switzerland v. Asylum Seekers (Dublin Regulation)
This provision is cited in conjunction with Art. 65 Abs. 1 VwVG as the basis for ordering the appellants to bear the costs of the proceedings.
F-4466/2025 (Art. 65 Abs. 1 und Art. 2 VwVG)
Switzerland v. France: Dublin Regulation upheld, asylum claims inadmissible
These provisions are cited as the basis for denying the request for free legal aid because the appeal was deemed unmeritorious.
A-7493/2024 (art. 2 al. 4 PA)
Moot Appeal of VAT Refund, Legal Costs Awarded
Cited to establish that the PA governs the procedure before the Tribunal, unless otherwise specified.
A-6203/2020 (Art. 2 al. 1 PA)
Company and Administrator Liable for Undeclared Archaeological Imports
Mentioned as a principle applied by the court.
A-6140/2020 (art. 2 al. 1 PA)
Import Tax Liability for Illegally Imported Archaeological Artifacts
Outlines general principles of administrative procedure applicable before the court.
F-1053/2023 (Art. 2 VwVG)
Refusal of Humanitarian Visas for Afghan Nationals Due to Lack of Demonstrable Threat
Cited in the dispositive as the provision under which no court costs are levied.
C-6361/2023 (art. 2 cpv. 4 PA)
Inadmissible Appeal: Untimely Filing of Disability Benefits Revocation Appeal
Used to declare the appeal inadmissible because it was filed outside the statutory deadline.
IV.2023.72 · bs (§ 2 Abs. 1 SVGG in Verbindung mit Art. 63 Abs. 1 Bundesgesetz über das Verwaltungsverfahren (VwVG; SR 172.021))
Appeal Regarding Insufficient Psychiatric Evaluation for Disability Pension
Cited to establish that procedural costs are generally imposed on the losing party.
A-4862/2022 (Art. 2 al. 1 PA)
Customs Agent Denied VAT Remission Due to Untimely and Unsubstantiated Claims
Provision that is excluded from tax matters, but its underlying principles are still relevant.
C-792/2023 (Art. 2 cpv. 4 PA)
Appeal Dismissed for Untimeliness
Used to declare the appeal inadmissible in conjunction with Art. 23 PA and Art. 37 LTAF and 1 cpv. 2 lett. cbis PA.
C-1278/2023 (Art. 2 cpv. 4 PA)
Insured Invalidity: Statement of Intent Insufficient for Appeal
Cited in conjunction with other articles concerning the examination of jurisdiction.