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Art. 13 Gesetz betreffend den Tarif der Kosten und Entschädigungen vor Gerichts- oder Verwaltungsbehörden (GTar) - Ermessenskriterien
Kosten - Gebühren - Allgemeines
Art. 13 GTar · Ermessenskriterien
1. Die Gerichtsgebühr wird aufgrund des Streitwertes, des Umfangs und der Schwierigkeit des Falls, der Art von Prozessführung der Parteien sowie ihrer finanziellen Situation festgesetzt. Wenn der Streitwert nicht in Zahlen ausgedrückt werden kann, wird die Gebühr nach den anderen Beurteilungselementen festgesetzt.
2. Sie bewegt sich zwischen einem Minimum und einem Maximum, welche nach dem Kostendeckungs- und Äquivalenzprinzip festgesetzt werden.
3. Wenn es besondere Umstände rechtfertigen, kann die Behörde diese Grenzwerte verdoppeln oder im Strafbereich und im öffentlichen Bereich verfünffachen.
Gerichtsentscheide zu dieser Bestimmung (243)
TCVS C1 16 238 · vs (Art. 13 al. 1 LTar)
Insurer Reimbursement Claim in Plane Crash Case Rejected Despite Overcoming Prescription Period
Used to determine the judicial fees for the appeal procedure.
F1 24 124 · vs (art. 13 al. 1 LTar)
Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation
Cited in the dispositive for setting the final amount of the reduced court costs.
A3 24 20 · vs (art. 3, 13 al. 1 et 2 et 22 let. f LTar)
Construction Company Fined for Unauthorised and Non-Compliant Retaining Walls
Cited in the reasoning for determining the amount of the procedural costs, but not explicitly cited in the final orders.
F1 24 123 · vs (art. 13 al. 1 et 25 LTar)
Taxpayers Appeal Taxation of Lebanese Bank Assets Despite Economic Crisis
Cited as a basis for ordering costs against the unsuccessful appellants in connection with the decision.
F1 24 119 · vs (art. 13 al. 1 LTar)
Tax Assessment of Early Lease Termination Indemnity
Cited in the context of determining the amount of court costs.
F1 24 117 · vs (art. 13 al. 1 LTar)
Taxpayer Deduction for Wealthy Adult Children
Cited in the context of setting and imposing court costs.
C1 25 104 · vs (Art. 13 Abs. 1 und 2 GTar)
Father v. Child Protection Authority on Visitation and Procedural Delays
Cited for setting the fee amount based on the value, complexity, and nature of the case.
P1 23 160 · vs (art. 13 et 22 let. f LTar)
Appellant v. State: Consumption of High-THC Cannabis vs. Minimal Quantity Exception
Used to set the amount of the appeal procedure costs.
P1 24 142 · vs (Art. 13 GTar)
Riot and Assault Conviction Appeals with Counsel Fee Review
Cited for the determination of the court fee based on case complexity and parties' financial situation.
C1 24 23 · vs (Art. 13 Abs. 1 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the criteria for setting the court fee based on the value in dispute, complexity, and parties' conduct.
C1 24 23 · vs (Art. 13 Abs. 2 GTar)
Divorce Property Division and Child Support Appeal Recalculation
Cited regarding the principles for setting the court fee within the defined minimum and maximum limits.
F1 24 108 · vs (art. 13 al. 1 LTar)
Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity
Cited in the reasoning for the costs order (which is reflected in order 3).
F1 24 107 · vs (art. 13 al. 1 et 25 LTar)
Taxpayer Real Estate Gain Deduction for Divorce Settlement Payment Upheld
Cited in the dispositive order (2) regarding the calculation/setting of the costs.
A1 24 142 · vs (art. 13 al. 1 et 25 LTar)
Chalet Height Violation and Permit Annulment Appeal Dismissed
Cited in connection with setting the quantum of the court costs borne by the appellants.
C1 23 52 · vs (art. 13 al. 1 LTar)
Football Player Termination Without Just Cause Over COVID-19 Hardship
Used to establish that the criteria for setting costs in the first and second instance are identical.