172.021
VWVGPA
CH
CH
Art. 20 Legge federale del 20 dicembre 1968 sulla procedura amministrativa (PA)
PA; Capo secondo: Regole generali di procedura; E. Termini; I. Computo
Art. 20 PA
Un termine computato in giorni, se deve essere notificato alle parti, comincia a decorrere il giorno dopo la notificazione.
Se non deve essere notificato alle parti, esso comincia a decorrere il giorno dopo l’evento che lo fa scattare.
Una notificazione recapitabile soltanto dietro firma del destinatario o di un terzo autorizzato a riceverla è reputata avvenuta al più tardi il settimo giorno dopo il primo tentativo di consegna infruttuoso.
Se l’ultimo giorno del termine è un sabato, una domenica o un giorno riconosciuto festivo dal diritto federale o cantonale, il termine scade il primo giorno feriale seguente. È determinante il diritto del Cantone ove ha domicilio o sede la parte o il suo rappresentante.
Decisioni giudiziarie che applicano questa disposizione (234)
VPB 2007.2871 (Art. 20 PA)
Swiss Confederation Property Transfer Correction
Cited in conjunction with Art. 37 LTAF to define the time limit for filing an appeal.
JAAC 65.76 (Art. 20 VwVG)
Appeal Period Calculation: Seven-Day Service Rule Upheld
Relevant for the calculation of appeal deadlines, considered in conjunction with other provisions.
JAAC 52.61 (Art. 20 VwVG)
Federal Land Improvement Subsidies: Notice to Environmental Associations
Cited regarding the commencement of the appeal period, which only begins upon notification of the decision.
A-4770/2024 (Art. 20 i.V.m. Art. 50 Abs. 1 VwVG; Art. 52 Abs. 1 VwVG)
Spirits Tax Declaration and Payment Dispute
Used to establish that the appeal was filed within the deadline and in the correct form.
A-8605/2025 (Art. 20 i.V.m. Art. 50 Abs. 1 VwVG)
Taxpayer Fails to Prove VAT Payments to Defunct Subcontractors
Cited regarding the timeliness of the appeal.
A-2664/2025 (Art. 20 Abs. 1 VwVG)
Alcohol Advertising Case Remanded for Failure to Hear Company's Core Argument
Used to confirm that the appeal was filed within the legal time limit.
C-194/2026 (Art. 20 cpv. 1 e 3 e 22a lett. c PA in combinazione con l’art. 37 LTAF)
Inadmissibility of Appeal Letter Due to Procedural Deficiencies and Non-Compliance
Cited in conjunction with the expiry of the deadline for clarifying and regularizing the appeal.
A-7215/2025 (Art. 20 VwVG)
Financial Advisory Firm's VAT Exemption for Intermediation Services Partially Upheld
Cited in conjunction with other articles for the timely and formal submission of the appeal.
E-1936/2026 (Art. 20 Abs. 2bis VwVG)
Late Appeal Dismissed for Unsubstantiated Claims
Cited to establish the deemed date of notification of the decision based on postal delivery rules.
C-9937/2025 (Art. 20 cpv. 1 e 3 PA)
Pension Appeal Dismissed for Failure to Clarify Intent and Provide Documentation
Cited in conjunction with Art. 37 LTAF to establish the deadline for confirming and regularizing the appeal, which was missed.
B-8594/2025 (Art. 20 cpv. 2bis PA)
Appeal Dismissed for Late Filing Due to Presumed Notification
Used to determine the presumed date of notification for registered mail sent abroad that could not be delivered.
B-8594/2025 (Art. 20 cpv. 3 PA)
Appeal Dismissed for Late Filing Due to Presumed Notification
Applied to determine the expiry date of the appeal deadline, considering weekend/holiday rules.
C-8765/2025 (art. 20 al. 1 PA)
Taxpayer's Appeal Dismissed for Late Filing
Cited for the calculation of the appeal period, starting the day after notification.
C-8765/2025 (art. 20 al. 3 PA)
Taxpayer's Appeal Dismissed for Late Filing
Cited for the rule that appeal deadlines falling on a weekend are postponed to the next working day.
A-7205/2025 (art. 20 al. 1 PA)
Taxpayer's Appeal Dismissed for Untimely Filing of Administrative Assistance Decision
Cited for the calculation of deadlines, stating that the day the notification is made is not counted.