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Federal Act
on International Administrative Assistance in Tax Matters
(Tax Administrative Assistance Act, TAAA)

Art. 5 Applicable procedural law

1 Un­less oth­er­wise spe­cified in this Act, the Fed­er­al Act of 20 Decem­ber 196814 on Ad­min­is­trat­ive Pro­ced­ure (APA) ap­plies.

2 Art­icle 22a para­graph 1 of the APA on stat­utory or of­fi­cial peri­ods does not ap­ply.

14 SR 172.021