650.11
LICOM
CH-VD
CH-VD
Art. 47a Gesetz über die Gemeindesteuern (LICom) - Eingereichte Akte [ 12, 27, 29, 34 ]
Titel III, Kapitel III
Art. 47a LICom - Eingereichte Akte [ 12, 27, 29, 34 ] · Eingereichte Akte [ 12, 27, 29, 34 ]
1. Die Bestimmungen des kantonalen Gesetzes über die direkten Steuern in Bezug auf das Beschwerderecht gelten sinngemäß für die Beschwerde gegen die Entscheidungen der kommunalen Beschwerdekommission. Die Gemeinde ist berechtigt, gegen die Entscheidungen der kommunalen Beschwerdekommission Beschwerde einzulegen. Im Übrigen ist das Verwaltungsverfahrensgesetz anwendbar.
Gerichtsentscheide zu dieser Bestimmung (17)
FI.2022.0127 · vd (Art. 47a LICom)
Municipality v. Review Commission (Police Intervention Costs)
This provision, cited earlier in the reasoning (though not in the dispositive), grants municipalities the right to appeal decisions from communal appeal commissions regarding special taxes, which justified entering into the merits of the appeal (Para. 1).
FI.2023.0005 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))
Property Owner v. Municipal Tax Appeal Commission on Firefighting Fee Authority
Cited as the provision under which Art. 79 LPA-VD is applicable.
FI.2021.0054 · vd (art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))
Municipality v. Partnership: Business Waste Tax Exemption Challenge
Cited to establish the appellant's right to appeal against the previous authority's decision.
FI.2017.0158 · vd (Art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; BLV 650.11))
Municipality's Catch-Up Waste Tax Struck Down for Lack of Legal Basis
Cited to establish the standing of the municipality to appeal before the Cantonal Court.
FI.2017.0124 · vd (art. 47a de la loi cantonale du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Owners v. Municipality (Tax Appeal and Right to be Heard)
Although cited in the reasoning regarding the formal requirements of the appeal authority (Commission communale de recours), it is not explicitly cited in the dispositive orders.
FI.2015.0005 · vd (Art. 47a LICom)
Municipality v. Psychiatrist Refuse Tax Exemption
The court implicitly relied on this article, as the municipality, the appellant, was granted the standing to appeal based on this provision regarding tax decisions by communal appeal commissions.
FI.2015.0006 · vd (Art. 47a LICom)
Municipality v. Tax Appeal Commission (Waste Tax Exemption)
The court confirmed the municipality's standing to appeal based on this article.
FI.2014.0016 · vd (art. 47a LICom)
Municipality v. Tax Commission Regarding Pro-Rata Waste Disposal Tax
Used to establish the appellant municipality's standing to appeal the prior decision.
FI.2012.0029 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Property Owner Appeals Tourist Tax on Furnished but Unoccupied Apartment
Cited in the reasoning section concerning the admissibility of the appeal in form, which precedes the dispositive section that confirms the appeal is allowed.
FI.2008.0094 · vd (Art. 47a LICom)
Property Owner v. Municipality over Sewage Fee Appeal Procedure
The court considered that by bypassing the municipal commission, the appellant was deprived of the double instance appeal right provided under this article.
FI.2008.0045 · vd (art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Property Owners v. Municipality Regarding Waste Tax Based on Water Consumption
Cited in the reasoning section (Considérant 1) regarding the timeliness of the appeals, although not strictly necessary for the final orders, it frames the procedural acceptance leading to the decision.
FI.2008.0014 · vd (Art. 47a – dans sa teneur en vigueur depuis le 1er janvier 2009 - de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Property Owners v. Municipality on Stormwater Connection Fee Applicability
Cited as the enabling law that refers to the provision on the applicable procedural law (Art. 199 LI).
FI.2008.0070 · vd (Art. 47a de la loi vaudoise du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Property Owners Appeal Sewage and Water Connection Taxes Based on Surface Area Calculation Discrepancy
Cited in the reasoning section to establish that the appeal was filed within the time limit.
FI.2006.0032 · vd (art. 47a de la loi du 5 décembre 1956 sur les impôts communaux (LICom; RSV 650.11))
Building Permit and Usage Permit Tax Assessment Dispute
Cited to confirm that the appeal was filed within the thirty-day deadline.
FI.2006.0069 · vd (art. 47a al. 2 LICom)
Property Owner Appeal on Supplementary Causal Connection Contributions Following Villa Renovations
Cited as the legal basis allowing the award of costs/indemnity despite the reform being a reformatio in pejus.