National Highways Charge Act (NSAG)
Amended by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337; BBl 2019 5889).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 12h Limitation of the right to collect the charge
1 The right to collect the charge shall become time-barred at the end of the year following the year in which the charge became due. 2 The limitation period shall be interrupted by any act aimed at collecting the charge by the competent authority. It shall be suspended as long as the person liable to pay the charge has not been made subject to debt enforcement proceedings in Switzerland. 3 In any case, the right to collect the charge shall become time-barred five years after the charge has become due. 4 If the right to collect the charge is the consequence of a contravention under Article 14, the limitation period shall be governed by Article 17.
Art. 12h — Inserted by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337; BBl 2019 5889).
Art. 13 Right of appeal
1 An appeal against rulings of the first instance cantonal authorities may be filed with the FOCBS within thirty days. 1bis An objection may be filed against FOCBS rulings of the first instance within thirty days. 2 The appeal procedure is governed by the general provisions on the administration of federal justice.
Art. 13 — Inserted by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337; BBl 2019 5889). Para. 1 — Amended by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337; BBl 2019 5889). Para. 1bis — Inserted by No I of the FA of 18 Dec. 2020, in force since 1 Aug. 2023 (AS 2023 337; BBl 2019 5889).