720.200
GKSTGLIMPCC
CH-GR
CH-GR
Art. 1 Act on Municipal and Church Taxes (GKStG) - Subject of the Act
General Provisions
Art. 1 GKStG - Subject of the Act · Subject of the Act
1. This law governs the taxation by the political municipalities as well as the regional churches and their parishes.
2. Unless this law provides otherwise, the provisions of the cantonal tax law shall apply mutatis mutandis.
Court Decisions Applying This Provision (4)
A 2023 8 · gr (Art. 1 Abs. 2 GKStG)
Municipality Tax Relief Denial Upheld Due to Failure of Creditor Equality Requirement
This provision is cited to confirm the applicability of administrative appeal rules to municipal tax relief decisions.
A 2022 37 · gr (Art. 1 Abs. 2 GKStG)
Tax Remission Denied Due to Lack of Proof of Creditor Waiver
This article establishes the right to appeal municipal tax relief decisions to the Administrative Court.
A 2022 25 · gr (Art. 1 Abs. 2 GKStG i.V.m. Art. 175 Abs. 1 StG)
Attempted Tax Evasion Appeal Regarding Unregistered Real Estate Transfer
This is the provision defining the objective element of attempted tax evasion, which the court found not to be fulfilled, leading to the acquittal.
PVG 2020 12 · gr (Art. 1 Abs. 2 GKStG)
Delegation of Municipal Tax Collection to Cantonal Administration Upheld
This provision concerning the subsidiary application of the StG/GR was mentioned to confirm that the same procedural law applies to tax securing.