Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
641.11 STGLI CH-JU

Art. 164 Tax Law (TL)

6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
Open official source Full Act (297 Articles) Machine-readable Markdown (.md)

Art. 164 Tax Law (TL)

1 The Cantonal Appeal Commission levies fees in accordance with the decree.

2 Costs are charged to the parties according to the general rules of administrative procedure.

3 The Cantonal Appeal Commission only awards costs if the particular nature of the case justifies it.

← Art. 163 Tax Law (TL) 6. Finances, **Royalties 64. Taxes and Duties 641. Direct Taxes of the State and Municipalities** Art. 165 Tax Law (TL) →

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)

ADM 2014 24 · ju (art. 164 al. 2 LI)
Taxpayer Denied Costs for Late-Filed Evidence
This provision related to procedural costs before the cantonal appeals commission was invoked in conjunction with Article 219 Cpa.
ADM 2014 24 · ju (art. 164 al. 3 LI)
Taxpayer Denied Costs for Late-Filed Evidence
This provision concerning the allocation of legal costs (dépens) by the cantonal appeals commission was used to justify not awarding them in this case.