741.11
LTVB
CH-VD
CH-VD
Art. 1 Gesetz über die Steuer auf Motorfahrzeugen und Schiffen (LTVB) - Anwendungsbereich
Kapitel I
Art. 1 LTVB - Anwendungsbereich · Anwendungsbereich
1. Es wird eine Steuer erhoben für jedes im Kanton Waadt zugelassene Kraftfahrzeug, Boot und Fahrzeuganhänger.
2. Die Steuer, in Schweizer Franken, ist von der Halterin oder dem Halter ab der Zulassung bis zur Aufhebung der Fahrzeugzulassung zu entrichten.
3. Die Steuer, in Schweizer Franken, für Berufsschilder ist vom Inhaber ab der Erteilung der kollektiven Fahrzeugzulassung bis zu deren Aufhebung zu entrichten.
Gerichtsentscheide zu dieser Bestimmung (9)
CR.2016.0033 · vd (art. 1 al. 2 LTVB)
Vehicle Tax Liability and Administrative Fee for Failure to Re-register
This article stipulates that the tax is due until the control plates are returned, confirming the continued liability of the appellant.
ML.2013.114 · vd (Art. 1 LTVB)
Appeal Regarding Definitive Lifting of Opposition to Payment Order for Vehicle Fees
Cited in the initial header, this article grants the SAN competence to collect the vehicle tax, forming the basis of the debt.
AP.2009.60 · vd (Art. 1 al. 8 OCR)
Vehicle Collision Liability at Private Road Exit Intersection
Cited in the reasoning leading to the conclusion that the layout does not constitute an intersection where priority is determined by right.
CR.2008.0196 · vd (art. 1 al. 3 de l’ordonnance du 13 novembre 1962 sur les règles de la circulation routière (OCR ; RS 714.11))
Driver Appeal Against Speeding Warning Dismissed Based on Road Classification
Cited in the reasoning regarding the signalling of motorways and semi-motorways.
FI.2008.0008 · vd (art. 1 al. 1 LTVB)
Tax Exemption Limitation for Disabled Pensioner's Second Vehicle
This article, defining the general obligation to pay vehicle tax, forms the basis for rejecting the appeal against the tax assessment.
FI.2008.0008 · vd (art. 1 al. 2 LTVB)
Tax Exemption Limitation for Disabled Pensioner's Second Vehicle
This article, stating that the tax trigger is the issuance of control plates, is cited to reject the argument linking the tax to actual vehicle use.
CR.2006.0385 · vd (art. 1 al. 1 et 2 OCR)
Appeal Against License Withdrawal for Unregistered Pocket Bike Use
Cited during the reasoning to define 'roads' and 'public roads', but not used in the dispositive orders.
FI.2006.0022 · vd (art. 1 al. 2 LTVB)
Diesel Tax Reduction Appeal Based on Emission Standards
This provision governs when the vehicle tax is due, providing context for the tax confirmed in order II.
CR.2005.0171 · vd (art. 1 al. 3 OCR)
License Withdrawal Upheld for Excessive Speeding
Cited in the reasoning to define motorways, but not in the dispositive orders I, II, or III.