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Art. 29 – Applicable procedural law

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Art. 29120

Applicable procedural law

Unless otherwise specified in this Act, the APA121 applies.

  1. 120 Amended by No I 7 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).
  2. 121 SR 172.021
Legal act context
SR 653.1 · AEOIA · Federal act · Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA)
Structure path
Section 8 Organisation and Procedure
Language
English (en)
Data status
2026-01-01

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