173.8 GTARLTAR

CH-VS

Art. 3 Act fixing the tariff of fees and costs before judicial or administrative authorities (LTar) - Costs

Applicable Special Provisions in Cases of Public Law and Social Security Law

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Art. 3 GTar - Costs · Costs

1. "Costs" refers to the authority's expenses (section 2) and court fees (section 3).

2. The authority's expenses include the fees of experts, interpreters, and translators, compensation for travel and presence, as well as other necessary expenditures in the pending proceedings.

3. The court fee (hereinafter: fee) is a charge in return for the intervention of the authority handling the case, which also globally covers office costs and other similar expenses.

← Art. 2 GTar Act fixing the tariff of fees and costs before judicial or administrative authorities (LTar) - Scope of Application Art. 4 GTar - Party Compensation →

Court Decisions Applying This Provision (167)

A1 25 79 · vs (art. 3 al. 3, 13 et 25 LTar)

Contractor Bid Increase Justifies Public Contract Revocation

Provisions applied in conjunction with Art. 89 al. 1 LPJA to fix the amount of the court costs.

F1 24 124 · vs (art. 3 al. 3 LTar)

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.

A3 24 20 · vs (art. 3, 13 al. 1 et 2 et 22 let. f LTar)

Construction Company Fined for Unauthorised and Non-Compliant Retaining Walls

Cited in the reasoning for determining the amount of the procedural costs, but not explicitly cited in the final orders.

A1 25 17 · vs (art. 3 al. 3, 13 et 25 LTar)

Building Permit Denial Upheld Despite Preliminary Favorable Opinion

Cited along with Art. 89 al. 1 LPJA regarding the amount and basis for setting the costs.

F1 24 119 · vs (art. 3 al. 3 LTar)

Tax Assessment of Early Lease Termination Indemnity

Cited in the context of determining the amount of court costs.

F1 24 117 · vs (art. 3 al. 3 LTar)

Taxpayer Deduction for Wealthy Adult Children

Cited in the context of setting and imposing court costs.

A1 24 135 · vs (Art. 3 al. 3, 11, 13 al. 1 et 25 LTar)

Revocation of Residency for Long-Term Social Assistance Recipient Upheld

Cited as the legal basis for setting and imposing the court costs.

F1 24 108 · vs (art. 3 al. 3 LTar)

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).

F1 24 107 · vs (art. 3 al. 3 LTar)

Taxpayer Real Estate Gain Deduction for Divorce Settlement Payment Upheld

Cited in the dispositive order (2) regarding the calculation/setting of the costs.

A1 25 8 · vs (Art. 3 Abs. 1 GTar)

Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)

Cited to explain the composition of the costs (outlays of the deciding authority and court fee).

A1 25 8 · vs (Art. 3 Abs. 3 GTar)

Hospital Authority v. State Council (Administrative Appeal Dismissed as Settled)

Cited to confirm that the court fee should globally cover the costs of the registry.

F1 24 65 · vs (art. 3 al. 3, 11, 13 al. 1 et 25 LTar)

Taxpayer Appeal on Real Estate Gains Tax Deferral for Insufficient Principal Residence Intent

Cited for the basis and amount of the court fees imposed on the appellant.

A1 23 177 · vs (art. 3 al. 1 LTar)

Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party

Cited to define that court costs (frais) include the authority's disbursements and the court fee.

A1 23 177 · vs (art. 3, 13 al. 1 et 25 al. 1 LTar)

Employee Termination Appeal Withdrawn Following Settlement: Costs Awarded to Withdrawing Party

Cited for setting the court fee (émolument de justice) at 1500 fr. and charging it to the appellant.

A1 24 258 · vs (art. 3 al. 3 LTar)

Appeal Timeliness Regarding Residency Permit Renewal Denial

Cited in conjunction with cost provisions for the calculation of the judicial fee.