In its judgment, the appellate authority shall normally impose the procedural costs, consisting of the authority's own fees, the registrar’s fees and cash outlays on the unsuccessful party. If the party is only partly unsuccessful, the procedural costs shall be reduced. In exceptional cases, they may be remitted.
No procedural costs shall be imposed on lower instances or appellant federal authorities that are unsuccessful; persons other than federal authorities that file an appeal and are unsuccessful shall be required to pay procedural costs provided the dispute relates to the pecuniary interests of public corporations or autonomous institutions.
Procedural costs may only be imposed on a successful party if the costs were incurred through a violation of procedural duties.
The appellate authority, its president or the instructing judge shall obtain from the appellant an advance payment to cover costs equivalent to the expected level of the costs. The appellant must be allowed a suitable period within which to make payment, subject to the case being dismissed without entering into its substance in the event of non-payment. If there are special reasons, the advance payment to cover costs may be waived in full or in part.102
The authority's own fees are governed by the extent and difficulty of the matter in dispute, the form of the proceedings and the financial circumstances of the parties. They shall amount to:
100–5000 francs in non-pecuniary disputes;
100–50 000 francs in other disputes.103