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II 2018 93 • VG SZ II 2018 93 Généré par l'IA

Second Home Occupancy Tax Validity Challenge

Numéro de cause II 2018 93
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

Taxpayers challenged a local council's decision to levy a supplementary occupancy tax (Kurtaxe) on second homes, arguing that the local bylaw authorizing the tax was invalid because it was not properly published, leading to a procedural defect. The court reasoned that the bylaw was effectively published through public display and notice in the official gazette, satisfying the legal requirements for public accessibility and validity, and therefore the supplementary tax assessment was lawful.

Regeste Legislator

Généré par l'IA

Second Home Occupancy Tax Validity Challenge: The court reasoned that the bylaw was effectively published through public display and notice in the official gazette, satisfying the legal requirements for public accessibility and validity, and therefore the supplementary tax assessment was lawful.

Mots-clés

Généré par l'IA
entrée en force de la taxation résidences secondaires impôt local domicile fiscal en matière de double imposition annonces publiques droit du logement
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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2018 93 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 22. November 2018 |\n \n\n

\n \n \n \n

\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Joëlle Sigrist, Gerichtsschreiberin |\n \n\n

\n \n \n \n \n \n

\n\n| | |

|\n Parteien |\n 1. A.________, 2. B.________, 3. C.________, \n Beschwerdeführer, \n alle vertreten durch Rechtsanwalt D.________, |\n

\n|\n |\n gegen |\n \n|\n |\n Gemeinderat Muotathal, Hauptstrasse 48, Postfach 142, 6436 Muotathal, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Öffentliche Abgaben (Kurtaxe Zweitwohnungen; 2. Rechtsgang \n i.S. II 2017 29 / 30 / 31) |\n \n\n

\n \n

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