741.11
LTVB
CH-VD
CH-VD
Art. 3 Gesetz über die Steuer auf Motorfahrzeugen und Schiffen (LTVB) - Inkasso und Kosten
Kapitel I
Art. 3 LTVB - Inkasso und Kosten · Inkasso und Kosten
1. Die Taxe ist in der Regel auf Rechnung zu bezahlen. Sie kann in folgenden Fällen bar, zum Zeitpunkt der Leistungserbringung, eingefordert werden
a. Für Kurzzeitkennzeichen, provisorische Kennzeichen und Ausfuhrkennzeichen;
b. Wenn das Konto der Halterin oder des Halters Rückstände aufweist.
2. Sie ist einmalig zu entrichten.
3. Für Mahnungen werden Gebühren erhoben. Deren Höhe wird vom Staatsrat festgelegt.
4. Die mit der Rückerstattung der Taxe verbundenen Kosten werden dem Steuerpflichtigen in Rechnung gestellt.
5. Das Amt für Automobile und Schiffe [C] (nachfolgend: das Amt) erhebt die Taxe.
← Art. 2 LTVB - Besteuerung
Gesetz über die Steuer auf Motorfahrzeugen und Schiffen (LTVB), Anhang 1: Tarife zur Festlegung des Steuerbetrags für jede Fahrzeugkategorie - Leichte oder schwere Arbeitskraftwagen, mit Ausnahme der ausschließlich elektrisch betriebenen Fahrzeuge
Art. 4 LTVB - Befreiungen →
Gerichtsentscheide zu dieser Bestimmung (64)
Jug.2022.410 · vd (art. 3 al. 1 OCR)
Traffic Violation Appeal: Phone Use Acquittal, Parking and License Plate Upheld
The acquittal on the charge of simple violation of traffic rules is based on the court finding that the constituent elements of this offense were not met.
Jug.2022.168 · vd (art. 3 al. 1, 6 al. 1 OCR)
Public Prosecutor v. Defendant (Traffic Violation Sentence Appeal)
These articles relate to the substantive offense (violation grave des règles de la circulation routière) which the final order confirms the conviction for.
Jug.2021.429 · vd (art. 3 al. 1 OCR)
State v. Defendant (Traffic Violations and Hit-and-Run)
This provision establishes the duty of attention required of drivers, used in conjunction with Art. 90 al. 1 LCR regarding the traffic violation conviction.
Jug.2021.354 · vd (Art. 3 al. 1 OCR)
Negligent Homicide Appeal Affirmed with Increased Penalties and Damages
Cited in the reasoning regarding driver's attention, but not in the final dispositive orders.
Jug.2021.265 · vd (art. 3 al. 1 OCR)
Violation of Traffic Rules Due to Minor Inattention in Parking Lot
The violation of this provision (failure to devote attention to the road) established the guilt of the appellant.
Jug.2021.108 · vd (art. 3 al. 1 OCR)
Traffic Violation Conviction Upheld Despite Exclusion of Video Evidence
Cited in the application section (dispositive) as a provision violated, leading to the confirmation of the conviction for gross violation of traffic rules.
Jug.2020.420 · vd (art. 3 al. 1 OCR)
State v. Appellant (Traffic Violation Reversal)
The appeal was admitted because the contravention under this article was found not to be realized, leading to the acquittal of the defendant.
D.cision.2020.10 · vd (art. 3 al. 1 OCR)
Public Prosecutor v. Acquittal for Mobile Phone Use While Driving
Cited in the reasoning concerning the standard of driver attention allegedly breached.
Jug.2020.271 · vd (Art. 3 al. 1 OCR)
Traffic Violation Appeal Regarding Pedestrian Collision
The lower court's finding that the appellant violated this provision, which was confirmed by the appeal court, remains the substantive basis of the conviction in the final orders.
Jug.2019.467 · vd (art. 3 al. 1 OCR)
Negligent Grievous Bodily Harm Conviction Upheld Despite Visibility Defense
Cited in the final pronouncements as a basis for confirming the driver's duty to pay attention to traffic.
Jug.2019.330 · vd (art. 3 al. 1 OCR)
Traffic Violation Appeal Affirming Conviction for Dangerous Overtaking
This provision was used to confirm the conviction for serious violation of traffic rules (driver's attention to the road).
Jug.2019.277 · vd (Art. 3 al. 1 et 96 OCR)
Accident and Fleeing Scene Conviction Upheld on Factual Review
These articles from the Ordinance on Road Traffic Regulations (OCR) are cited as the basis for the conviction confirmed by the appeal court.
Jug.2018.397 · vd (art. 3 al. 1 OCR)
Negligent Bodily Harm Appeal Regarding Roundabout Collision
Cited in the preamble to the orders, relating to the duty of attention for road users.
Jug.2018.252 · vd (Art. 3 al. 1 OCR)
Traffic Violation Severity Appeal
Cited in the operative part, this likely relates to the application of the ordinance on traffic rules regarding the infraction.
Jug.2018.194 · vd (art. 3 et 4 al. 1, 4a al. 1 let. b et al. 5 OCR)
State v. Appellant (Traffic Violations and Reckless Overtaking)
Traffic ordinance rules whose violation was confirmed as part of the aggravated offense under Art. 90 al. 3 LCR.