172.6 VVRGLPJA

CH-VS

Art. 88 Act on Administrative Procedure and Jurisdiction (LPJA)

Costs and Party Compensation

Open official source Full Act (114 Articles) Machine-readable Markdown (.md)

Art. 88 VVRG - Costs

**1. Whoever initiates or requests an official action is required to pay the fee determined by the authority. They may be obligated to fully or partially reimburse expenses.**

2. If multiple parties act jointly, they are jointly liable for the costs, unless the authority decides otherwise. This provision applies to cases of joint representation (Art. 11a) and the joining of proceedings (Art. 11b).

3. ...

4. Cash expenses include expert fees, witness fees, and other costs incurred by the handling of the matter.

5. The party causing unnecessary expense is liable for it in any case, even if they prevail in the matter.

6. If the collection of evidence involves relatively high costs, the authority may condition the taking of such evidence on the party advancing the costs within a set deadline.

← Art. 87a VVRG - Procedure Act on Administrative Procedure and Jurisdiction (LPJA) - Principle Art. 89 VVRG - b) In the Appeal Procedure →

Court Decisions Applying This Provision (180)

F1 24 124 · vs (art. 88 al. 2 LPJA)

Taxpayer Appeal Regarding 2018 Assessment: Undisclosed Distributions, Loan Disallowance, and Share Valuation

Cited in the dispositive for setting the final amount of the reduced court costs.

A1 24 126 · vs (Art. 88 Abs. 5 VVRG)

Bid Challenge Regarding Plastering Contract Award Dismissed

Cited as the basis for ordering the administrative authority to bear part of the costs due to incomplete document submission.

A1 24 220 · vs (art. 88 al. 2 LPJA)

Appeal Concerning Communal Importance Classification and Subsidy Request

This provision governs the allocation of costs, which the dispositive orders to be borne by the appellants.

S1 25 64 · vs (Art. 88 Abs. 1 VVRG)

Appeal Dismissed Regarding Refusal to Waive Recovery of Overpaid Unemployment Benefits Due to Gross Negligence

Cited as part of the legal basis determining that the appeal procedure is subject to costs because it does not concern a benefit dispute.

F1 24 117 · vs (art. 88 al. 2 LPJA)

Taxpayer Deduction for Wealthy Adult Children

Cited in the context of imposing court costs.

A1 24 122 · vs (art. 88 al. 2 LPJA)

Appeal Against Car Shelter Demolition Order and Procedural Violations

Applied to confirm the solidarity between the appellants for the payment of the judicial costs.

F1 24 108 · vs (art. 88 al. 2 LPJA)

Property Owner Challenges Imputed Rental Value Assessment Based on Market Rate Disparity

Cited in the reasoning for the costs order (which is reflected in order 3).

A1 24 174 · vs (art. 88 al. 2 et 89 al. 1 LPJA)

Appeal Against Refusal to Regularize Unauthorized Agricultural Building and Demolition Order Dismissed

This provision dictates the allocation of court costs following the rejection of the appeal.

A1 24 171 · vs (art. 88 al. 2 LPJA)

Access to Internal Service Reports Under Transparency Law

Provision used to establish joint and several liability for the appellants concerning the court costs of the current procedure.

A1 25 39 · vs (art. 88 al. 2 et 89 al. 1 LPJA)

Traffic Offense License Withdrawal Interpretation Appeal

Provision applied to determine that the costs of the proceedings are charged to the appellant.

A1 24 143 · vs (art. 88 al. 2 et 5 LPJA)

Neighbors v. Municipality (Underground Garage Permit and Servitude Dispute)

Applied to determine the distribution of court costs (3/4 to the appellants).

A1 24 210 · vs (art. 88 al. 2 LPJA)

Appeal Against Construction Permit Annulled for Procedural Defects and Insufficient Reasoning

Used to establish the joint liability of A_________ and C_________ for the court fees.

F1 24 90 · vs (art. 88 al. 2 LPJA)

Taxpayer Legal Fees Deductibility for Non-Income Related Proceedings

Cited in the order regarding the imposition of costs.

A1 24 123 · vs (art. 88 al. 2 et 5 et art. 89 al. 4 LPJA)

Construction Permit Appeal Affirmation with Cost Apportionment

Provisions applied to allocate half of the costs to the appellants due to their partial success regarding procedural rights.

A1 24 99 · vs (art. 88 al. 2 et 89 al. 1 LPJA ; art. 3 al. 3, 11, 13 al. 1 et 25 LTar)

Neighboring Owners v. Canton on Building Permit for Six Villas

Provisions cited for imposing the case costs on the appellants.