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BGE 23 I 25 ΓÇó Competence on recourse against patent tax order
BGE 23 I 25Amtliche Sammlung des Bundesgerichts (BGE) / Band I24.06.1892Dismissed
Julius Fecht challenged an Aargau administrative order requiring him to obtain a taxable identification card after his earlier conviction for acting without such a card. The Federal Court held that it could examine only the complaint that he had been deprived of his lawful judge, not the asserted misapplication of the federal patent-tax law. On the merits of the admissible part, the Court found that the order was an administrative measure, not a new punishment, and that the cantonal government was competent to issue it. The recourse was therefore not entered into in part and otherwise dismissed.
Art. 58 B.V.; Art. 31 B.V.; competence of the Federal Court on a state-law recourse alleging denial of the constitutional judge and limits of review regarding federal statutes enacted in execution of constitutional provisions. The guarantee of the lawful judge protects against adjudication by an exceptional court, but does not place all cantonal competence rules under constitutional protection. Complaints directed solely against the incorrect application of a federal law made in execution of Article 31 B.V. are administrative disputes and fall to the political authorities. An administrative order requiring payment of a tax-liable card is not a criminal sanction; the competent executive authority may issue it.
um eine Strafe sondern um die, den Administrativbehörden stehende Einforderung der Taxe für die Ausweiskarte handle, deren Lösung der Rekurrent nach den einschlägigen Vorschriften verpflichtet sei. Das Bundesgericht zieht in Erwägung: