650.11
LICOM
CH-VD
CH-VD
Art. 4 Gesetz über die Gemeindesteuern (LICom) - Sondersteuern [ 6, 21, 26 ]
Titel I
Art. 4 LICom - Sondersteuern [ 6, 21, 26 ] · Sondersteuern [ 6, 21, 26 ]
1. Unabhängig von den in Artikel 1 aufgeführten Steuern und den in Artikel 3 bis vorgesehenen Abgaben können die Gemeinden spezielle Abgaben erheben als Gegenleistung für bestimmte Leistungen oder Vorteile oder für besondere Ausgaben.
2. Diese Abgaben müssen in Form von Regelungen getroffen werden, die der Genehmigung des zuständigen Departementsleiters unterliegen.
3. Sie dürfen nur von Personen erhoben werden, die von den Leistungen oder Vorteilen profitieren oder die Ausgaben verursacht haben, für die sie eine Gegenleistung darstellen.
4. Ihr Betrag muss im Verhältnis zu diesen Leistungen, Vorteilen oder Ausgaben stehen.
Gerichtsentscheide zu dieser Bestimmung (11)
CCST.2018.0006 · vd (Art. 4 LICom)
Municipal Parking Fee Modification Overruled Due to Tax Component
The court examined this article in relation to the nature of the parking fee, although ultimately finding the modification contrary to the LICom as a whole.
FI.2016.0109 · vd (art. 4 LICom)
Unauthorized Felling Tax Invalidity
The court analyzed this general provision as a potential, but ultimately rejected, legal basis for the municipal regulation.
FI.2015.0065 · vd (Art. 4 LICom)
Municipality v. Surface Right Holder on Water Consumption Fees
Cited as the authorization for municipalities to levy special taxes in return for specific services or advantages, supporting the confirmation of the water usage tax.
AC.2011.0243 · vd (art. 4 de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Telecommunications Provider v. Municipality (Trenching Permit Fees Appeal Jurisdiction)
Cited in the reasoning to classify the municipal fees as special taxes allowing for an internal appeal.
FI.2009.0077 · vd (Art. 4 LICom (RSV 650.11))
Property Owners v. Administrative Tax Review Commission (Sewage Tax Appeal Timeliness)
Cited in the reasoning to establish the legal basis for the communes to levy special taxes, including connection and maintenance taxes.
FI.2008.0045 · vd (art. 4 LICom)
Property Owners v. Municipality Regarding Waste Tax Based on Water Consumption
Cited in the reasoning section (Considérant 3b) regarding the conditions under which communes can levy special taxes, relevant context for the annulled taxes.
FI.2010.0007 · vd (art. 4 LICom)
Municipal Water Fee for Unused Collectors Challenge
The court applied this article to state that no tax can be levied by the authorities in the absence of a municipal service provision.
FI.2008.0014 · vd (Art. 4 LICom)
Property Owners v. Municipality on Stormwater Connection Fee Applicability
Cited as the legal basis allowing communes to levy special taxes for specific benefits or expenses.
FI.2008.0070 · vd (art. 4 LICom)
Property Owners Appeal Sewage and Water Connection Taxes Based on Surface Area Calculation Discrepancy
Cited in the reasoning section to justify the commune's authority to levy special taxes.
FI.2005.0010 · vd (art. 4 al. 4 LICom)
Property Owner v. Wastewater Treatment Tax Calculation (Irrigation Water Exclusion)
Cited in the reasoning section regarding the legal basis for special taxes.
FI.2005.0010 · vd (art. 4 al. 4 de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom))
Property Owner v. Wastewater Treatment Tax Calculation (Irrigation Water Exclusion)
Cited in the reasoning section as part of the substantive law debated regarding the tax's conformity with the principle of equivalence.