AGVE_2000_79•Fax-filed appeal invalid without original signature
AGVE_2000_79Verwaltungsgericht / 2. Kammer18.10.2000Inadmissible
Von Omnilex extrahiert
The Verwaltungsgericht, 2. Kammer, decided an appeal by the tax office against a decision of the tax appeal court concerning H.L. The filing had been sent by fax and lacked an original signature. The court held that this does not satisfy the written-form requirement and that no grace period for rectification is to be granted. It also confirmed that the same rule applies to objections against tax assessments. Because the appeal was formally invalid, it was not entered upon; only a modest state fee was imposed.
Former requirement; appeal filed by fax without original signature does not satisfy the statutory written-form requirement and is invalid; no deadline for rectification is to be set (confirmation of case law, consid. 1-3). This applies equally to objections against tax assessments (consid. 3c). The formal defect leads to non-entry, notwithstanding the absence of any substantive examination. Where the proceedings occasion only limited judicial effort, only a low state fee is justified.
2000 Verwaltungsrechtspflege 347 grosser Aufwand entstanden ist, rechtfertigt es sich, nur eine geringe Staatsgebühr zu erheben. 79 Rechtsmittel, Formerfordernis der Schriftlichkeit.
(Redaktioneller Hinweis: Gegen diesen Entscheid ist staatsrechtliche Beschwerde erhoben worden.) 80 Reformatio in peius.
Von Omnilex extrahiert
Whether a fax-filed remedy lacking the original signature is valid
No. A remedy submitted by fax is invalid if it does not bear the original signature.
The court confirmed its case law that the statutory written-form requirement is not satisfied by a fax transmission alone.
Whether a time limit must be granted to cure the missing original signature
No. No cure period is to be set for this defect.
The absence of the original signature is a defect that does not entitle the filer to an opportunity to rectify it after the deadline.
Whether the written-form rule also applies to an objection against a tax assessment
Yes. The same formal requirement applies to objections against tax assessments.
The court expressly extended the written-form requirement and the invalidity of fax submissions to tax-assessment objections.
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