Facts
On September 19, 1985, the Federal Tax Administration (FTA) issued a penalty order against [B.], sentencing him to a fine of 1,000 Swiss francs and imposing procedural costs of 26 Swiss francs. On October 13, 1985, [B.] filed an objection against this penalty order with the FTA and simultaneously filed an appeal with the Indictment Chamber of the Federal Supreme Court. The Indictment Chamber of the Federal Supreme Court did not enter into the appeal. It justified this by stating that against the administrative penalty order, in principle, no appeal to the Indictment Chamber is possible, but only an objection to the administration. An exception exists only with regard to the cost order, which can be challenged before the Federal Supreme Court if the proceedings against the accused have been discontinued or if he has not requested a judicial assessment. In the present case, however, [B.] had filed an objection to the penalty order, so that the administration had to review its order, including the cost item, again. Thus, [B.] had made use of the administrative legal remedy and could therefore not simultaneously file an appeal with the Federal Supreme Court.Considerations
The Indictment Chamber of the Federal Supreme Court concluded that B.'s appeal against the cost order…