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II 2025 14 • VG SZ II 2025 14 Généré par l'IA

Corporation v. District Council: Validity of Reciprocal Waste Fee

Numéro de cause II 2025 14
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

A corporation challenged the imposition of a basic waste fee, a type of reciprocal levy, by the district council. The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.

Regeste Legislator

Généré par l'IA

Corporation v. District Council: Validity of Reciprocal Waste Fee: The corporation argued that the fee, charged irrespective of actual waste volume, was disproportionate because it generated significantly more revenue than the actual costs incurred for waste disposal services. The court reasoned that a cost-reimbursement principle applies to such fees, meaning the revenue should not substantially exceed the costs, and thus the fee structure was unlawful because the significant revenue surplus indicated the charge was not genuinely tied to the cost of the specific service provided.

Mots-clés

Généré par l'IA
taxe de ramassage des ordures mise à la charge des émoluments validité de la notification taxe environnementale déchets municipaux redevance pour droits d'eau Kausalabgaben (Abfall-Grundgebühr) | Kausalabgaben
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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2025 14 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 13. November 2025 |\n \n\n

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

\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Präsident |\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.________ AG, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Bezirksrat Küssnacht, Seeplatz 2/3, Postfach 176, 6403 Küssnacht, \n Vorinstanz, |\n \n\n

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

\n\n| | | |\n Gegenstand |\n Kausalabgaben (Abfall-Grundgebühr) |\n \n\n

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