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II 2025 15 • VG SZ II 2025 15 Généré par l'IA

Liquidator v. Public Works Authority Regarding Compensatory Charge

Numéro de cause II 2025 15
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

A company in liquidation appealed a decision regarding a compensatory charge (benefit contribution) levied by the public works authority. The court held that the imposition of the benefit contribution was lawful because the relevant cantonal law permitted such a levy for specific public infrastructure projects, and the appellant, as the direct beneficiary of the infrastructure improvements funded by the charge, was correctly assessed, regardless of the company's subsequent liquidation status.

Regeste Legislator

Généré par l'IA

Liquidator v. Public Works Authority Regarding Compensatory Charge: The court held that the imposition of the benefit contribution was lawful because the relevant cantonal law permitted such a levy for specific public infrastructure projects, and the appellant, as the direct beneficiary of the infrastructure improvements funded by the charge, was correctly assessed, regardless of the company's subsequent liquidation status.

Mots-clés

Généré par l'IA
contribution de remplacement prestation de droit public travaux publics qualité de bénéficiaire liquidation d'une Sàrl indemnité en cas d'insolvabilité Kausalabgaben (Vorteilsabgabe) | Kausalabgaben
Généré par l'IA
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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2025 15 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 23. Juni 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.________GmbH in Liquidation, \n Beschwerdeführerin, |\n \n|\n |\n gegen |\n \n|\n |\n Tiefbauamt, Postfach 1251, 6431 Schwyz, \n Vorinstanz, |\n \n\n

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

\n\n| | | |\n Gegenstand |\n Kausalabgaben (Vorteilsabgabe) |\n \n\n

\n \n

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