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II 2020 71 • VG SZ II 2020 71 Généré par l'IA

Taxpayer Challenge to Municipal Service Charges

Numéro de cause II 2020 71
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

A taxpayer challenged the final assessments for charges related to water, sewage, refuse collection, and a fire brigade contribution levied by a municipal authority. The core of the dispute involved whether the authority acted correctly in calculating these mandatory fees. The court ultimately held that the challenged charges, as calculated by the lower authority, were compliant with the relevant legal provisions governing such municipal contributions, thus dismissing the appeal.

Regeste Legislator

Généré par l'IA

Taxpayer Challenge to Municipal Service Charges: The core of the dispute involved whether the authority acted correctly in calculating these mandatory fees. The court ultimately held that the challenged charges, as calculated by the lower authority, were compliant with the relevant legal provisions governing such municipal contributions, thus dismissing the appeal.

Mots-clés

Généré par l'IA
mise à la charge des émoluments impôts communaux taxe d'évacuation des eaux litige en matière de contributions publiques perception de l'impôt procédure de taxation fiscale
Généré par l'IA
II 2018 4
Property Owner v. Municipal Council (Sewage and Refuse Fees Assessment)
III 2023 10
Property Owner v. Municipality on Sewage Connection Fee Assessment
II 2022 62
Company v. Municipal Council on Sewage Connection Fees
II 2014 58
Corporation v. Municipal Council: Water Fee Structure Challenge
ZK2 2025 37
Municipal Financial Obligation Appeal Dismissal

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 71 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 16. November 2020 |\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 Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch ..., |\n \n|\n |\n gegen |\n \n|\n |\n Bezirksrat Gersau, Ausserdorfstrasse 7, Postfach 59, 6442 Gersau, \n Vorinstanz, |\n \n\n

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

\n\n| | | |\n Gegenstand |\n Kausalabgaben (Wasser-, Abwasserund Kehrichtgebühren \n sowie Feuerwehrbeitrag) |\n \n\n

\n \n

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