from Wikipedia, the free encyclopedia

The objection is the first instance legal remedy under Swiss law . Ideally, the objection will be assessed by the body that has already issued the contested decision (not devolving ).

Tax law

In the Swiss tax law can against the tax bill objection be raised. The right to object and the deadline for collection must be indicated in the tax invoice and the authority to which the appeal is to be lodged must be named. If no objection is raised, the tax invoice becomes final and can only be changed if there are reasons for revision.

Administrative law

In the first instance, an objection is intended as a legal remedy against official orders. In the ruling, the possibility of objection and the deadline for collection must be indicated. The objection causes the issuing authority to review its decision and make a new decision. The right to object can be found in both federal and cantonal law. In many cases, the framework for the objection procedure is determined by a federal law, the exact procedure is regulated by cantonal laws.

Criminal law

In the military criminal process , the punished person and the senior auditor can object to the mandate in writing to the auditor within ten days of opening . The injured party can raise an objection if the penalty mandate relates to his civil law claims or may affect their assessment (Article 122 paragraph 1 MStP).

If an objection is raised in good time, the ordinary procedure takes place. The penalty mandate replaces the indictment for proceedings before a military court (Article 122, paragraph 2, MStP). The objection in the military criminal process is thus to a certain extent devolutive.

If no objection is raised or if it is withdrawn, the penalty mandate becomes a final judgment (Article 123 paragraph 1 MStP).