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II 2025 15 • VG SZ II 2025 15 AI generated

Liquidator v. Public Works Authority Regarding Compensatory Charge

Case Number II 2025 15
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

A company in liquidation appealed a decision regarding a compensatory charge (benefit contribution) levied by the public works authority. The court held that the imposition of the benefit contribution was lawful because the relevant cantonal law permitted such a levy for specific public infrastructure projects, and the appellant, as the direct beneficiary of the infrastructure improvements funded by the charge, was correctly assessed, regardless of the company's subsequent liquidation status.

Legislator headnote

AI generated

Liquidator v. Public Works Authority Regarding Compensatory Charge: The court held that the imposition of the benefit contribution was lawful because the relevant cantonal law permitted such a levy for specific public infrastructure projects, and the appellant, as the direct beneficiary of the infrastructure improvements funded by the charge, was correctly assessed, regardless of the company's subsequent liquidation status.

Keywords

AI generated
compensatory levy public-law benefit public works status of beneficiary liquidation of limited company insolvency compensation Kausalabgaben (Vorteilsabgabe) | Kausalabgaben
AI generated
II 2019 96
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III 2017 27
Social Assistance Recipient v. State Agency Regarding Asset Liquidation Condition
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Appeal Regarding Expropriation Compensation Valuation
II 2024 11
Construction Company Benefit Levy Challenge
ZK1 2021 26
Dismissal of Appeal Due to Corporate Liquidation and Claim Recognition in Insolvency Proceedings

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Full text

\n \n \n \n \n

\n\n| | | |\n II 2025 15 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 23. Juni 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.________GmbH in Liquidation, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Tiefbauamt, Postfach 1251, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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\n\n| | | |\n Gegenstand |\n Kausalabgaben (Vorteilsabgabe) |\n \n\n

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