172.021
VWVGPA
CH
CH
Art. 2 Legge federale del 20 dicembre 1968 sulla procedura amministrativa (PA)
PA; Capo primo: Campo d’applicazione e definizioni; A. Campo d’applicazione; II. Eccezioni; 1. Applicabilità parziale
Art. 2 PA
Gli articoli 12 a 19 e 30 a 33 non si applicano alla procedura in materia fiscale.
Gli articoli 4 a 6, 10, 34, 35, 37 e 38 si applicano alla procedura delle prove negli esami professionali, negli esami di maestro e negli altri esami di capacità.
In caso di espropriazione, la procedura è retta dalla presente legge, in quanto la legge federale del 20 giugno 1930 sull’espropriazione non vi deroghi.
La procedura davanti al Tribunale amministrativo federale è retta dalla presente legge, in quanto la legge del 17 giugno 2005 sul Tribunale amministrativo federale non vi deroghi.
Decisioni giudiziarie che applicano questa disposizione (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.