172.6 VVRGLPJA

CH-VS

Art. 60 Gesetz über das Verwaltungsverfahren und die Verwaltungsrechtspflege (VVRG) - Sachentscheid

Das Beschwerdeverfahren vor den Verwaltungsbehörden - Beschwerdeentscheid

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Art. 60 VVRG · Sachentscheid

1. Tritt die Beschwerdeinstanz auf die Sache ein, entscheidet sie in der Sache selbst oder weist diese mit verbindlichen Weisungen an die Vorinstanz zur Neuentscheidung zurück.

2. Es kann den Parteien nur das Judikatum zugestellt werden; diese Ausfertigung enthält die Bezeichnung der Beschwerdebehörde, der Parteien und ihrer Vertreter, das Dispositiv, das Datum und den Ort des Entscheides sowie die Unterschrift des Präsidenten. Das Judikatum erwächst 30 Tage nach Zustellung in Rechtskraft, wenn innert dieser Frist keine der Parteien schriftlich einen ausgefertigten Entscheid mit Motiven und Erwägungen verlangt; gegebenenfalls beginnt die Beschwerdefrist mit Zustellung des ausgefertigten Entscheides zu laufen.

3. Die Behörde richtet sich im übrigen nach den Artikeln 29 und 30 betreffend die Begründung und Zustellung.

← Art. 59 VVRG Gesetz über das Verwaltungsverfahren und die Verwaltungsrechtspflege (VVRG) - Grundsatz Art. 61 VVRG →

Gerichtsentscheide zu dieser Bestimmung (251)

A1 25 26 · vs (art. 60 al. 1 LPJA)

Appellant Denied Electronic Monitoring Due to High Risk of Reoffending

Cited in the dispositive as the procedural basis for rejecting the appeal.

F1 24 124 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation

Cited in the dispositive regarding the partial rejection of the appeal and confirmation of the challenged decision for the remainder.

A1 25 11 · vs (art. 60 al. 1 LPJA)

Administrative Appeal Against Expropriation Compensation Based on Insufficient Comparables

Used to order the Commission to issue a new decision after completing the instruction.

A1 24 222 · vs (Art. 60 al. 1 LPJA par renvoi de l’art. 80 al. 1 let. e LPJA)

Chalet Expansion Permit Overturned Due to Zoning Incompetence

Cited in the final order to reject the administrative appeal.

A1 24 220 · vs (art. 60 al. 1 LPJA)

Appeal Concerning Communal Importance Classification and Subsidy Request

This procedural article was cited in the final order alongside Art. 80 al. 1 let. e LPJA to reject the appeal.

F1 24 117 · vs (art. 60 al. 1 LPJA)

Taxpayer Deduction for Wealthy Adult Children

This procedural rule was cited as a basis for rejecting the appeal concerning cantonal and communal taxes.

A1 24 177 · vs (art. 60 al. 1 LPJA)

Administrative Appeal Regarding Window Replacement and Acquired Rights

Cited in conjunction with Art. 80 al. 1 let. e LPJA for annulling the decision and remitting the case.

A1 24 89 · vs (art. 60 al. 1 LPJA)

Appeal Against Restoration Order Following Unauthorized Construction and Encroachment

The appeal was admitted and the challenged decision was annulled, with the case being referred back to the communal authority for further instruction and a new decision.

F1 24 112 · vs (art. 60 al. 1 LPJA)

Tax Exemption Denial for Liquidating Pension Institution

Cited alongside art. 150 al. 3 LF in the reasoning leading to the rejection of the appeal.

F1 24 108 · vs (art. 60 al. 1 LPJA)

Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity

Cited in the final order for rejecting the appeal concerning federal direct tax (IFD).

A1 24 143 · vs (art. 60 al. 1 LPJA)

Neighbors v. Municipality (Underground Garage Permit and Servitude Dispute)

The final order confirms the decision of the State Council based on the findings.

F1 24 60 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Regarding Wealth Tax Valuation of Holding Company Shares

Provision used alongside art. 150 al. 3 LF to partially admit and partially reject the appeal.

F1 24 79 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal Inadmissible Due to Missed Deadline Following Publication Notice

Used as a basis for declaring the appeal inadmissible regarding cantonal and communal taxes.

F1 24 65 · vs (art. 60 al. 1 LPJA)

Taxpayer Appeal on Real Estate Gains Tax Deferral for Insufficient Principal Residence Intent

Cited as the legal basis for rejecting the appeal, referring to the procedural framework of the LPJA.

A1 24 258 · vs (art. 60 al. 1 LPJA)

Appeal Timeliness Regarding Residency Permit Renewal Denial

Cited in conjunction with Art. 80 al. 1 lit. e LPJA to establish the procedural ground for inadmissibility (untimely filing).