Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
175.050 GGLCOM CH-GR

Art. 42 Municipalities Act of the Canton of Graubünden (GG) - 2. Audit of Accounts and Business Operations

Article: Organization
Open official source Full Act (113 Articles) Machine-readable Markdown (.md)

Art. 42 GG · 2. Audit of Accounts and Business Operations

1. The Audit Commission examines the accounting and management of the municipality for compliance with the law at the latest after each annual financial statement. It provides the municipality with a written report and submits an application.

2. In addition to the Audit Commission, the municipality may entrust experts with the accounting and management audit.

← Art. 41 GG Municipalities Act of the Canton of Graubünden (GG) - Scope and Applicability Art. 43 GG →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →

Court Decisions Applying This Provision (2)

A 2006 18 · gr (Art. 42 Gemeindegesetz (GG))
Sale of Hotel Operating Company Shares and Real Estate Transfer Tax Liability
This article (Legalitätsprinzip) was cited in the reasoning as being violated by the municipality's assessment, but it does not appear in the dispositive.
A 2006 29 · gr (Art. 42 Gemeindegesetz (GG; BR 175.050))
Municipality Inheritance Act Taxation of Usufruct Renunciation
Cited in the considerations to establish the Cantonal requirement that taxes must only be levied based on generally binding ordinances.