Corporation v. District Council: Validity of Reciprocal Waste Fee
Switzerland · Canton of Schwyz (CH-SZ)
Legislator summary
AI generatedA corporation challenged the imposition of a basic waste fee, a type of reciprocal levy, by the district council. The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.
Legislator headnote
AI generatedCorporation v. District Council: Validity of Reciprocal Waste Fee: The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.
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\n\n| | | |\n II 2025 14 |\n |\n \n\n
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\n\n| | | |\n |\n Entscheid vom 13. November 2025 |\n \n\n
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\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n
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\n\n| | | |\n Parteien |\n A.________ AG, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Bezirksrat Küssnacht, Seeplatz 2/3, Postfach 176, 6403 Küssnacht, \n Vorinstanz, |\n \n\n
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\n\n| | | |\n Gegenstand |\n Kausalabgaben (Abfall-Grundgebühr) |\n \n\n
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