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The term of the resubmission (abbreviation Wv. Or Wvl. ) Comes from the area of ​​law-applying professions ( judge , lawyer ) and administration . In practice, the term “follow-up” is also used synonymously.

Legally, it can be assigned to administrative theory and administrative science. The term is used to set a deadline by which a file or a case should be presented again in advance. Resubmission deadlines are entered in a deadline calendar so that a file is not forgotten. Today this is often done electronically.

The opposite is the disposition z. d. A. (to the files) or put away when the process is done and no re- submission is necessary. The resubmission can indicate to whom the resubmission should take place. This can also be a person who differs from the previous processor (the head of the authority, the mayor, the lawyer, etc.). (Wv on ... with boss 2). Examples of such rulings, which are referred to there as business progress notes, can be found in Büchner / Joerger, Exercises in Administrative Law and Notification Technique, 3rd edition, marginal no. 419, 435, 463, 517, 535.

In contrast to this, “ exact deadlines ” or “ emergency deadlines” are deadlines which the law attaches legal consequences to compliance with or non-compliance with , e. B. The period of action of three weeks in the case of an action for protection against dismissal , the monthly period for filing an appeal . Such deadlines are often called " red deadlines " because they used to be entered in the deadline calendar in red.

Significance of the resubmission in the public administration

In the public administration a good organization is elementary. This applies to the finance and customs administration, in Germany to the Bundeswehr, the Federal Employment Agency, etc. This is especially true for deadline management. The affixing of the note Wv represents a disposition . According to another definition, these are business transaction notes . It instructs the processor or subordinate employees to carry out this "Wv" activity, ie to pull the file for the purpose of resubmission or to call it up in the case of electronic file management. The monitoring follows through the note in the file, through a so-called resubmission calendar or an entry of an electronic resubmission note.

Example: Wv. December 11, 2013 Se 23/11 .

As a rule, the reason for the Wv is given in key words: Wv 11.12. 2013 (receipt of the bank guarantee). This makes sense because the representative at the WV immediately knows what to do without an examination.

The Wv z. B. in the case of fixed-term assignments to the enforcement officer. Only in this way can timely completion be monitored. If no resubmission is wanted, i.e. the renewed control is controlled by the processor, then only a WV date that is far in the future is provided so that the process is not permanently forgotten.

Available technology

The instruction to note down the Wv, or your own entry of the Wv, is a disposition. It has only administrative significance. The opposite is the time limit communicated to the outside world to the addressee. The entire area of ​​such dispositions is important and is referred to as notification or disposition technology. The meaning is clear, since otherwise the process would not or not promptly be observed and z. B. the receipt of money at the deferral, the receipt of money for the rent, the building acceptance etc. could not be controlled. With the introduction of IT systems for file management and document management, the re-submission is entered in the file and also in the IT system. The decision as to when and where the WV has to take place remains to be made as before.

Control of the Wv in case of prevention

If the person in charge is sick or unable to work, it must be clarified who controls the Wv during this time. Otherwise there is a so-called organizational error, which excludes a reinstatement in the previous status.

Reducing bureaucracy

A structural improvement of the resubmission helps to avoid the otherwise necessary, time-consuming processing, the application for reinstatement in the previous status and the damage cases that otherwise arise with the loss of receivables from municipal authorities etc. with the resulting unnecessary personnel costs. Any possible streamlining of the public service is hindered in the case of inadequate resubmissions as an expression of incorrect deadline management. This permanently increases the processing costs as a personnel expense. The citizens also benefit from the success of the appropriate work through resubmission of deadline management.

FAGO etc.

In the tax office, the available technology is contained in the FAGO (rules of procedure for the tax offices). Other authorities and ministries have corresponding instructions. This also applies to dishes.

Reinstatement in the previous state

Without a proper resubmission there is no reinstatement in the previous status, even for the administration. B. the city's action inadmissible. The OVG NRW also requires the authorities to keep a calendar of deadlines.


A working, i.e. H. Wv that is observed promptly is essential for good administration. If the Wv is not observed, financial disadvantages almost always arise. This is particularly relevant for pecuniary claims because the reason for resubmission (payment of an installment) is not recognized. In this way, the agent causes damage to the public sector. This can be the statute of limitations for payment in the collection procedure, but also the statute of limitations under civil or criminal law for claims. Such sources of error are discovered through business reviews etc. and are based on incorrect organization. Failure to observe the Wv can be punished with disciplinary measures and damages. The resubmission is thus not a harassing bureaucratic measure, but an element of a functioning administration.


It is one of the elementary tasks of superiors to check compliance with the Wv regularly, at least on a random basis. This can be done through targeted control of certain files. Entire finance departments of municipalities and other administrations can be "uncontrolled" if nobody regularly checks whether the Wv is being observed. This can trigger financial damage on a large scale in the main claims and interest, z. B. if reclaims etc. are not asserted in time or even expire. This can trigger recourse claims against the processor.

Third party control of management

When checking the administrative work by third parties (business audit, state or federal audit office), the control of the functioning resubmission is typically in the foreground. If systematic errors arise here due to an incorrect resubmission, the check is carried out more intensively. This not infrequently has personnel consequences for the clerks and the superiors if they have not carried out the control in accordance with their duties.

Expiry date

In the case of deferral and postponement of enforcement, the fair measure expires if the modalities are not adhered to. This includes timely payment. It is a resolving condition and is independent of the internal resubmission and the subsequent reminder. Nevertheless, damage usually occurs because the necessary work steps have been forgotten.

Legal and tax advisory professions

Here the resubmission is part of the deadline management and deadline control. Without a proper deadline control through deadline books etc. there is no reinstatement in the previous status. The prior deadline and the final deadline are relevant.

Resubmission to private individuals and the private sector

The entrepreneur must also ensure a functioning follow-up. This concerns timely reminders of negotiation dates, due payments and other dates. It is mostly done by the processor himself, the appointment calendar kept by an assistant or the reminder function of the smartphone.

Individual evidence

  1. a b c Büchner, Joerger: Exercises on administrative law and notification technology . 3rd edition marginal no. 254
  2. OVG NRW of July 26, 2006, 15 A 3600/05, DÖV 2007, 38


  • Richard U. Haakh: notification technology . As of March 2011; available on the Internet ( ).
  • Comprehensive templates and instructions can be found in the so-called enforcement files of the tax offices
  • Büchner, Joerger: Exercises on administrative law and notification technology . 3rd edition, ISBN 3- 17-013063-3
  • No. 69 Service Regulations Baden-Württemberg
  • Hans G. Raatz, Wolfgang Boochs: The correspondence at the tax office . Schaeffer-Poeschel publishing house
  • Pump, The Importance of Resubmission in Enforcement Activities, KKZ 1997, 210
  • §§ 6, 7 of the file order of the tax court order (AktO- FG), JMBL 2013, p. 3