720.200
GKSTGLIMPCC
CH-GR
CH-GR
Art. 1 Loi sur les impôts communaux et paroissiaux (GKStG) - Objet de la loi
Dispositions générales
Art. 1 GKStG - Objet de la loi · Objet de la loi
1. Cette loi régit la perception des impôts des communes politiques ainsi que des Églises nationales et de leurs paroisses.
2. Dans la mesure où cette loi ne contient pas de disposition contraire, les dispositions de la loi fiscale cantonale s'appliquent par analogie.
Décisions judiciaires appliquant cette disposition (4)
A 2023 8 · gr (Art. 1 Abs. 2 GKStG)
Municipality Tax Relief Denial Upheld Due to Failure of Creditor Equality Requirement
This provision is cited to confirm the applicability of administrative appeal rules to municipal tax relief decisions.
A 2022 37 · gr (Art. 1 Abs. 2 GKStG)
Tax Remission Denied Due to Lack of Proof of Creditor Waiver
This article establishes the right to appeal municipal tax relief decisions to the Administrative Court.
A 2022 25 · gr (Art. 1 Abs. 2 GKStG i.V.m. Art. 175 Abs. 1 StG)
Attempted Tax Evasion Appeal Regarding Unregistered Real Estate Transfer
This is the provision defining the objective element of attempted tax evasion, which the court found not to be fulfilled, leading to the acquittal.
PVG 2020 12 · gr (Art. 1 Abs. 2 GKStG)
Delegation of Municipal Tax Collection to Cantonal Administration Upheld
This provision concerning the subsidiary application of the StG/GR was mentioned to confirm that the same procedural law applies to tax securing.