720.200
GKSTGLIMPCC
CH-GR
CH-GR
Art. 31 Act on Municipal and Church Taxes (GKStG) - Adjustment of Legislation
Final Provisions
Art. 31 GKStG - Adjustment of Legislation · Adjustment of Legislation
1. The municipalities, regional churches, and church communities shall align their laws with the cantonal legislation and submit the complete revision for approval to the government by no later than July 31, 2008.
2. As of January 1, 2009, the provisions of this law shall apply directly and override any differing regulations of the municipalities, regional churches, and church communities.
3. The laws concerning the visitor's tax, the tourism promotion levy, and the special taxes of the customs exclusion areas that have already been approved by the government, require no revision or renewed approval.
Court Decisions Applying This Provision (5)
A 2013 38 · gr (Art. 31 Abs. 2 GKStG)
Non-Profit Tax Exemption Appeal Based on Procedural Flaw
Cited to confirm that the provisions of the cantonal law (GKStG) apply directly and derogate from any conflicting municipal regulations.
A 2013 6 · gr (Art. 31 Abs. 2 GKStG)
Heir's Purchase of Inherited Property and Tax Assessment Validity
Cited to confirm the direct application of the GKStG, overriding conflicting municipal regulations, which impacts the jurisdiction issue.
A 2013 35 · gr (Art. 31 Abs. 2 GKStG)
Tourism Levy Assessment Overturned Due to Procedural Flaws and Improper Authority Action
Cited as the basis for applying the cantonal law (GKStG) directly, which ultimately led to the finding that the municipal decision was void.
A 2011 25 · gr (Art. 31 Abs. 1 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
Cited to establish the framework for municipal legislation adaptation under the cantonal law.
A 2011 25 · gr (Art. 31 Abs. 2 GKStG)
Property Transfer Tax on Economic Control vs. Legal Transfer
Cited to establish that the cantonal law (GKStG) is directly applicable and supersedes deviating municipal regulations.