Ordinance

(1) Statutory ordinances do not come about in a formal legislative procedure, but are issued by the executive. As a rule, they require the approval of the Federal Council. Statutory ordinances are primarily aimed at taxpayers and result in larger tax laws, e.g. B. Income Tax Implementing Ordinance. The authorizations for statutory ordinances are summarized at the end of a law.
(2) In European law, regulations are generally applicable and all parts of them are binding. They apply directly in every EU country (Art. 249 of the EC Treaty). In contrast to the directives, the member states do not need to transpose the regulations into national law. With the enactment of the regulation, the individual citizen acquires a direct actionable claim against his / her home country.