The proceedings are suspended
The suspension of the proceedings or their suspension is a temporary state of an official or judicial process.
Germany
As long as the proceedings are suspended, no decision can be made. It can be ordered in proceedings on the objection to a tax assessment or in court proceedings.
In the appeal proceedings against a tax assessment, the tax office can order the suspension of the proceedings. This is possible if a legal question relating to the tax case is pending at the Federal Fiscal Court , the Federal Constitutional Court or the European Court of Justice ( Section 363 (1 ) AO ) that is already the subject of legal proceedings. The same applies if the decision is dependent on another procedure ( Section 363 (1) AO). In these cases, the proceedings are suspended until the respective court has decided. Furthermore, with the consent of the appellant, the suspension of the proceedings can be ordered if this appears expedient for important reasons ( Section 363 (2) AO).
In judicial proceedings, the court must order the suspension of the proceedings if it can be assumed that this order is appropriate because settlement negotiations are pending or for other important reasons ( Section 251 ZPO or other corresponding procedural rules).
In social law, this is possible in accordance with Section 202 of the Social Court Act in conjunction with Section 251 of the ZPO .
The suspension of the proceedings always depends on the agreement of all parties from.
Switzerland
The Swiss legal language speaks of the "suspension" of the procedure. This can be generally arranged at the request of a party or by the court ex officio, although not the consent of all parties, but an inappropriate Verfahrenssistierung can mostly as legal delay to the appeal complaint be contested (Art. 126 E ZPO ).
