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Part 16 · Monitoring of Corporate Financial Statements, Publication of Financial Reports  ›  Chapter 1 · Monitoring of corporate financial statements › Section 112

Objection procedure

(1) Before an appeal is lodged, the lawfulness and expediency of orders issued by the Bundesanstalt under the provisions of this Part must be reviewed in an objection procedure. Such a review is not required where the remedial decision or the objection decision contains a grievance for the first time. Sections 68 to 73 and 80(1) of the Code of Administrative Court Procedure apply correspondingly to the objection procedure, insofar as this Part does not provide otherwise.
(2) An objection to measures of the Bundesanstalt under section 107(5) to (7) and section 109(1) and (2), fourth sentence, including the threat and imposition of coercive measures, has no suspensive effect.

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